Articles by Dilip K Raina

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Zero Coupon Zero Principal Instrument vis-a-vis NPOs

Posted by Dilip K Raina 23 September 2022 4073 Views

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

Posted by Dilip K Raina 21 September 2022 2755 Views

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)

Posted by Dilip K Raina 16 March 2021 3797 Views

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

Posted by Dilip K Raina 15 March 2021 61682 Views

Penalty Under Section 271(1)(C) of the Income Tax Act 2016



Practicing as a Chartered Accountant under the Faceless Income Tax Era

Posted by Dilip K Raina 12 October 2020 14983 Views

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

Posted by Dilip K Raina 05 October 2020 6025 Views

The Foreign Contribution (Regulation) Amendment Act, 2020 - A Section Wise Analysis



Non-Applicability of GST on Membership Subscription and Admission fee

Posted by Dilip K Raina 15 July 2020 19639 Views

The amount collected as membership subscription and admission fee from members is not liable to GST as a supply of services



Are practicing Chartered Accountants ready for Virtual Audit?

Posted by Dilip K Raina 15 May 2020 6031 Views

It seems that the current year's audit will be a virtual one and from our own offices presently scattered at different locations as most of us are working from home.



Supreme Court on Registration under section 12AA of Income Tax Act 1961

Posted by Dilip K Raina 15 March 2020 34145 Views

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

Posted by Dilip K Raina 26 February 2020 7428 Views

Income Tax Appellate Tribunal's Powers to Rectify its order U/S 254 (2) of the Act




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