Articles by Dilip K Raina
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Zero Coupon Zero Principal Instrument vis-a-vis NPOs
Securities and Exchange Board of India (SEBI) has come out with a circular on the 19th of September 2022 allowing eligible Not for Profit Organizations (NPOs) to raise funds via the newly created Social Stock Exchange for the achievement of their objectives. This Social Stock Exchange will be a part of the existing stock exchange.
Charitable institutions in the era of the social stock exchange
Securities and Exchange Board of India (SEBI) vide it’s Circular dated September 19th, 2022, had come out with Framework on Social Stock Exchange (SSE). Let us have a basic understanding of SSE and how these exchanges will help the social sector in near future.
Assessment Orders Appealable before CIT (A)
The year-end 2019 brought to end so many good and bad events or moments we Indians experienced during the year. Some events fade with the onset of the new year, but some continue for life and few such happenings get carried forward to the current year 2020.
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Penalty Under Section 271(1)(C) of the Income Tax Act 2016
Practicing as a Chartered Accountant under the Faceless Income Tax Era
In this article, we understand why e-faceless assessment is different from the earlier face to face assessment and why we need to fill gaps existing in our offices, if any, to face future challenges.
The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis
The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis
Supreme Court on Registration under section 12AA of Income Tax Act 1961
Supreme Court on Registration under section 12AA of Income Tax Act 1961
Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act
Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act
A Word of caution to Charitable Institutions
Historically those institutions created with the main object of serving the general public without the aim to earn profits or distribute any income to the promoters of such institutions are called charitable institutions.
Honest assessee caught in the web of section 269 cash deposit
Let us examine this situation from the perspective of the honest assessee and the law being followed by the income tax department.
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