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Articles by CS Deepak Pratap Singh

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ORSA is a confidential internal assessment appropriate to the nature, scale, and complexity of an insurer conducted by that insurer of the material and relevant risks identified by its management.

Posted in Corporate Law |   395 Views



We know that risk will come with money and to reduce or mitigate this risk and keep insurance companies going on in the market they need to have a good Risk Management System.

Posted in Corporate Law |   324 Views


Basic Concept of Exchange

  CS Deepak Pratap Singh    08 October 2020 at 10:00

When a property has been exchanged with another property it is called "Exchange". Know more about the Basic Concept of Exchange as per the Transfer of Property Act, 1882 here

Posted in Corporate Law |   1227 Views



Transactions Which Are Not Considered As Transfer Under Income Tax Act,1961

Posted in Income Tax |   3590 Views



The Government had brought in the concept of TDS, through which persons are required to deduct TDS and deposit the same with the Government. Know more about TDS on fees for professional and technical services here

Posted in Income Tax  2 comments |   5580 Views



There are numerous situations under which it is not possible to find out the real person to access tax on, due to various reasons. Read the article to know who may be liable under these circumstances.

Posted in Income Tax |   1970 Views



Know the tax implications on Joint Development Agreement under provisions of GST and Income Tax

Posted in GST  3 comments |   4395 Views



Buy-back of share is one of those activities through which companies distributing the surplus to their shareholders, without payment of taxes. Initial stage provisions of Section 115QA are applicable to unlisted companies, but after July 5, 2019, it became applicable to listed companies also.

Posted in Income Tax |   1114 Views



Actionable Claim is a claim to any debt, other than secured by mortgage of immovable property or pledge or hypothecation of some movable property, or to any beneficial interest in movable property, not in possession either actual or constructive of the claimant.

Posted in Corporate Law |   324 Views



The contract of insurance is based on good faith, the insured /prospect have to disclose all relevant facts, required by the insurance company to underwrite risk and decide premium.

Posted in Corporate Law |   206 Views





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