Easy Office
LCI Learning

Articles by Rish s

avatarView Full Profile

Sec 10(34A) - Income on account of buyback of unlisted shares - Is it completely tax exempt?

  Rish s    23 April 2022 at 08:57

Sec 10(34A) "any income arising to an assessee, being a shareholder, on account of buyback of shares (not being listed on a recognized stock exchange) by the company as referred to in section 115QA"



A Short Summary on PPF

  Rish s    22 April 2022 at 11:02

All about PPF



Dormant Company: Section 455 of Companies Act 2013 & Companies Miscellaneous Rules 2014

  Rish s    20 April 2022 at 08:48

Section 455 of Companies Act 2013 & Companies Miscellaneous Rules 2014



An Overview on Section 115BAB

  Rish s    20 April 2022 at 08:48

A short analysis on Section 115BAB of Income Tax Act



Section 135 - Corporate Social Responsibility

  Rish s    19 April 2022 at 08:50

Corporate Social Responsibility Under Section 135 of Companies Act 2013



Section 2(22)(e): Deemed Dividend - Taxability in FY 20-21

  Rish s    18 April 2022 at 08:49

Dividend is taxable u/s 56 in hands of shareholder from 1-4-20 and exemption u/s 10(34) has been removed.



Section 186 of Companies Act - Loan and Investment by Companies

  Rish s    18 April 2022 at 08:49

Acquire shares of any Body corporate (Investment cannot be from more than 2 layers of investment companies)



Section 185 of Companies Act - Loan to directors

  Rish s    18 April 2022 at 08:49

Guarantee/security in connection with loan taken by Pvt Co. in which such director is director or member and the loan is utilised for principal business activities.