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Section 195 of Income Tax

  Chetan Chauhan    09 January 2023 at 17:44

Section 195 of the Income Tax Act of India pertains to the deduction of tax at source on certain incomes received by a non-resident or a foreign company.



FAQs on shifting of forms from MCA V-2 to MCA V-3

  CS Divesh Goyal    09 January 2023 at 17:14

MCA has issued General Circular No 01/2023 and 02/2023 in respect of the release plan of 45 forms on MCA V-3 and Filing of GNL-2 and MGT-14 and non-availability of forms on MCA for 15 days w.e.f. 07 January, 2023 to 22nd January, 2023.



Taxation Of Gifts - Income Tax Act, 1961

  FCS Deepak Pratap Singh    09 January 2023 at 12:39

Taxability of gift received by any person, i.e., sum of money or property received without consideration or a case in which the property is acquired for inadequate consideration.



Corporate Compliance Calendar - January 2023

  CS Lalit Rajput    09 January 2023 at 10:20

Compliance Tracker for the month of January 2023



Important Updates and Due Date Compliances under GST for January 2023

  Tarun Kr. Gupta    09 January 2023 at 08:55

important clarifications/ amendments issued by the Government on GST in December 2022/ January 2023 alongwith compliance timelines in January 2023: Compliance..



Appointment of foreign national as a director of Indian company

  CS MOHIT SALUJA    09 January 2023 at 08:55

The company’s law in India does not bar foreign nationals to become directors in Indian companies. A foreigner or a non-resident Indian can become an executive or a non-executive/independent director of Indian companies whether public or private.



Digital rupee: The next UPI?

  Ayush Vats    09 January 2023 at 08:55

The digital rupee, also known as the Digital Indian Rupee (DIR), has been a hot topic in the Indian financial sector for some time now. The idea behind the digital rupee is to create a digital version of the Indian currency that can be used for online transactions, just like the UPI.



SEBI introduces IRRA Platform

  CS Lalit Rajput    07 January 2023 at 17:44

SEBI on 30th December, 2022 has issued a circular vide notification no. SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2022/177 and has introduced Investor Risk Reduction Access (IRRA) platform



Bogus Purchase and Input Tax Credit Notice

  Chetan Chauhan    07 January 2023 at 15:51

A bogus purchase and input tax credit notice is a formal communication issued by a tax authority, such as the GST (Goods and Services Tax) department, to a taxp..



RBI amends Foreign Investment guidelines for reporting in SMF on FIRMS

  CS Lalit Rajput    07 January 2023 at 11:15

The Reserve Bank of India (RBI)vide Notification no. RBI/2022-23/160 A.P. (DIR Series) Circular No. 22, dated04.01.2023has amended the guidelines for reporting ..




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