Popular Articles
Companies (Specification of definitions Details) Second Amendment Rules, 2021
MCA has released the Companies (Specification of definitions details) Second Amendment Rules, 2021 to further amend the Companies (Specification of definitions details) Rules, 2014. Let us understand the changes made, in detail.
Permission under FEMA is required to offer securities to companies of neighbouring countries
Permission under FEMA is required to offer securities to companies of neighboring countries or countries sharing borders with India
Generating Awareness on availability of Disputes Resolution Mechanisms at Stock Exchanges against Listed Companies
Generating Awareness on the availability of Disputes Resolution Mechanisms at Stock Exchanges against Listed Companies / Registrar to an Issue and Share Transfer Agent
All about Section 43B(h)
The Finance Act, 2023 inserted a new clause (h) in income tax section 43B that allows deductions made to MSMEs on an actual payment basis rather than the accrual basis if the payment is created within the threshold limit. This clause comes into effect from 1st April, 2023.
GST Refund: Process and Guidelines
Recently CBIC has issued Circular and brought amendment to CGST Rules, 2017 to bring major changes for claiming refund under GST. It include submission of additional details, realization of exports proceeds, documents and additional compliance, etc.
Amendment in provisions of independent director
MCA has issued The Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 on 19th August 2021 which will come into effect from 20th August 2021.
Indian Subsidiary Company providing Services to Foreign Parent Company is Export of Services
The Gujarat High Court has given laudable Judgment in the case of Linde Engineering India Pvt. Ltd. & Ors. V Union of India holding that Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services
24 Key Highlights of Extension of Lockdown in India dated 1st May 20
24 Key Highlights of Extension of Lockdown in India dated 1st May 20
Budget 2024: The New Section 74A - An Analysis
In the financial year 2024-25, Section 74A will replace both Sections 73 and 74, consolidating the calculation of tax and penalty under a single section for both the fraud and non-fraud cases
GST Update on refund related issues
Clarifications were issued by CBIC on GST refund related issues. It has been decided to remove the restriction on clubbing of tax periods across Financial Years. There are guidelines for a refund of ITC and the new requirement to mention HSN/SAC Code.
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