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Articles by FCS Deepak Pratap Singh

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Role of company secretary with disclosures and compliances

  FCS Deepak Pratap Singh    16 February 2023 at 08:54

In this article we are going to explore the rights and duties of a Company Secretary on the basis of a decided case of Deccan Chrinicals Holdings Ltd. Vs. SEBI...



Enforceability of Foreign Awards in India

  FCS Deepak Pratap Singh    15 February 2023 at 10:30

As you are aware that India is one of the few countries that still has exchange controls and does not have full capital account convertibility. The Foreign Exch..



Procedure of transfer of shares by gift & tax implications

  FCS Deepak Pratap Singh    13 February 2023 at 10:02

In some occasions, gift to individual is exempted such at marriage and gifts receipt by a person from his/her relatives. The definition of relatives has been given in Section 2(47) of the Companies Act, 2013.



Taxation of gifts to NRIs and changes in Budget 2023-24

  FCS Deepak Pratap Singh    10 February 2023 at 09:51

The Budget 2023 has also not disturbed taxation regime of NRIs except some provisions have been changed. The Shares generally issued to NRIs are of higher value and issuer's explanation to valuation is not satisfactory and hence the excess value above FMV will be taxable and any property gifted to NORI above Rs. 50000/- is chargeable to tax in India.



Changes in new TDS rates, IT provisions related to online gaming - Budget 2023

  FCS Deepak Pratap Singh    09 February 2023 at 11:24

Considering the large volume of revenue being generated from winnings of online games, the rise in users of such games, variety of playing options and payment options, it was expected that the government may provide clarifications on the applicability of TDS and taxation of winnings from online games



MSME & Key Changes in Budget 2023

  FCS Deepak Pratap Singh    07 February 2023 at 08:56

As you are aware that MSMEs are the backbones of industrial development in any country. These MSMEs are the main source of generation of employment and act as k..



Cap on Capital Gain Deductions u/s 54 & 54F of IT Act 1961

  FCS Deepak Pratap Singh    04 February 2023 at 17:06

In this article, we are going to discuss changes brought in the taxation of Income from Capital Gain.



Analysis of Changes in GST Act 2017 under Budget 2023-24

  FCS Deepak Pratap Singh    03 February 2023 at 11:05

Here are 9 Legislative GST Changes that Budget 2023-24 brings



Life Insurance Policies & Budget 2023 amendments

  FCS Deepak Pratap Singh    03 February 2023 at 10:50

In this article we are going to discuss changes brought about in the taxation of Income from Life Insurance Policies.



Analysis of changes in income tax under Budget 2023-24

  FCS Deepak Pratap Singh    02 February 2023 at 17:45

As you are aware that common man/middle class a group of the most hardworking ,who pay their taxes to the government honestly has got their dues after a period ..