Articles by FCS Deepak Pratap Singh
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Concept of soft and hard market cycles under insurance
In a soft market, buyers have more bargaining and negotiation power while in a hard market the negotiation power of buyers is less as they are not in a position to quote their terms and conditions.
Understanding the Process of Underwriting by Insurer
Underwriting involves measuring the risk exposure and determining the premium that needs to be charged to insure that risk. Thus, in the underwriting process, insurers evaluate the risk and exposure of potential clients.
COVID-19 expenses can be claimed for EDLI scheme under EPF scheme, 1952
Employees Deposit Linked Insurance Scheme or EDLI is an insurance cover provided by the EPFO (Employees Provident Fund Organization) for private sector salaried employees.
Analysis of Provisions related to Transfer, Assignment and Nomination under the Insurance Act, 1938
The transfer or assignment of policies of insurance is governed by the provisions of the Transfer of Property Act, 1882. The provisions of the Transfer of Property Act, 1882 apply to all types of insurance policies.
Some Facts Related To Compensation Under The Motor Vehicles Act, 1988
The Motor Vehicles Act, 1988 aims to regulate the use of motor vehicles and to compensate those who are injured or killed in a crash, as well as their family members and dependents, if applicable.
Section 194D: TDS On Payment Of Commission By Insurance Companies
TDS must be deducted by the entity who makes the payment to the resident person, as remuneration/rewards, by the way of commission or for soliciting insurance business or for renewal of insurance policies.
Points To Be Checked Before Filing Your ITR FY 2020-21
Discussing 7 important points that must be checked before filing your ITR for FY 2020-21. These include linking your PAN with Aadhaar, Bank Account with PAN, Downloading Form 26AS etc.
Analysis of New Rule 33A inserted vide Companies (Incorporation) Fifth Amendment Rules, 2021
MCA has notified the Companies (Incorporation) Fifth Amendment Rules, 2021 by inserting Section 33A after Rule 33 of the Companies (Incorporation) Rules, 2014.
Whether provisions of Section 194Q will be applicable on transfer of unlisted shares
Section 194Q provides that a purchaser of goods/services shall deduct TDS @0.1% from the amount paid to a seller if the total purchases during the year exceed Rs. 50 lakhs and the turnover in the immediately preceding PY exceeds Rs. 10 crores.
Whether ITC on goods/services used in the construction of mall can be used against GST payable on rental income?
The Orissa High Court in the case of - Safari retreats (P.) Ltd. vs Chief Commissioner of CGSTallowed ITC of construction material and services used for construction of a mall in which shops were leased post construction instead of being sold.
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