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Guidelines on TDS/TCS u/s 194O, 194Q & 206C

  Shree    03 December 2021 at 16:51

The Finance Act, 2020 and the Finance Act, 2021 have inserted sections 194-O, 194Q, and 206C(1H) to the Income-tax Act for mandating deduction and collection of tax at source on certain transactions. The guideline on TDS/TCS under Section 194O, section 194Q & Section 206C is explained as under.



FAQs on GoI guarantee to back Security Receipts issued by NARCL for acquiring of stressed loan assets

  Shree    17 September 2021 at 09:47

Frequently Asked Questions regarding Central Government guarantee to back Security Receipts issued by National Asset Reconstruction Company Limited for acquiring of stressed loan assets



Highlights of the amendments passed in the LLP Act, 2008 through the LLP (Amendment) Act, 2021

  Shree    24 August 2021 at 12:31

The Act has converted certain offences into civil defaults. It has also defined small LLP, provides for the appointment of certain adjudicating officers, and establishment of special courts.