Reverse charge mechanism is not a new concept in service tax. Under the reverse charge mechanism, instead of service provider, the service receiver is liable to pay service tax. In that case, the service receiver will register himself with service
The return filing season is on its peak and lately, a lot of taxpayers have asked me about what needs to be filled in the ITR Verification field "I further
Section 173(2) of Companies Act, 2013 (The Act) read with Rule 3 of the Companies (Meetings of Board and its Powers) Rules, 2014 (The Rules), The participation ..
AN OVERVIEW RELATING TO AUDIT UNDER THE COMPANIES ACT, 1956 Audit of Annual Accounts of a company is compulsory and is indispensable part of incorporated business. Those who carry on business with the other people’s money have to be accountab
Landmark orders on Joint development agreement, updated as on 21st March 2014 1. (2002) 4 CHN 115 "Development agreement comes out of the scope of the ambit of section 53A of the Transfer of Property Act. Therefore, section 53A of the TP Act, ha
Friends, bouquets full of thanks to all of you for my previous article on CFA (US) & CPA (US). I received a number of thanks and appreciation from all of you. This inspired me a lot for writing this article. Also the comments and feedback from yo
INTRODUCTION The term Chairman/Chairperson is not defined under the Companies Act, 1956. The Chairman is a necessary element of company meeting and is usually appointed by the articles of the
Declaration of significant beneficial ownership under Section 90 and Rule 4 of the Companies (Significant Beneficial Owners) Rules 2018: About BEN-1, BEN-2, BEN-3 and BEN-4
Introduction: Although the constitution of India has granted men and women equal rights, we still find that employment of women is not preferred. Thus opportunities for women are limited for e.g., women are not preferred in Army /Air force in cert