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Share Valuation in Merger
Today merger & acquisition are very common. In Indian Company Law Merger & Acquisition are governed by section 391-394 of the Companies Act, 1956. For this Honble jurisdictional High courts permission has to be obtained for sanction o
How to obtain certificate for lower deduction of TDS
TDS (Tax Deduction at Source) is a mechanism through which government is able to collect tax revenue in advance right at the time of receipt of income by an ass...
Whether shares allotted to 50 persons or more in a year invariably trigger section 67(3)?
Introduction: 1. Every company needs capital to carry on its business. The capital can be owners equity or debt capital. It can be a mix of these two. The instruments issued by a company may be either equity capital or preference capital or d
FDI and its Possible Consequences on Defence
Nowadays, India government has taken initiatives to raise FDI in defence sector to 100%. Only 26 % of FDI is allowed in defence so far. The Draft Cabinet Note prepared by Department of Industrial Policy and
Who is liable when cheque is issued on personal account for discharging debt of Company?
Introduction:Recently two judge bench of Supreme court delivered an interesting judgment on offence underSection 138 of "Negotiable Instruments, Act,1881" ( referred as NI, Act) in the case "Mainudd
Service tax on representation services by CA
Finance Act, 2011 made the services rendered by legal firms taxable. And with this also rescinded the notification no. 25/2006 vide notification no. 32/2011 which exempted the representation services provided by CAs and CS to their clients. The noti
Old Course was a Cake Walk, New Course was a Steep Mountain - Nov 2020 CA Final Audit Paper Analysis
In the old course hardly 19% of questions were new, and students could answer them reasonably well. However, the new course paper had almost 33% new and they were of a medium level.
Section 194LBA | TDS on Certain Income from Units of a Business Trust
Discussing Section 194LBA of the Income Tax Act 1961, which deals with the TDS on Certain Income from Units of a Business Trust including its meaning, rate of TDS, eligibility requirements etc.
Section 32AC- An Aid to Prosper the Manufacturing Sector
Section 32AC - There are several policies which affect the culture of investment in manufacturing sector. The union finance minister has proposed to extend the scope of section 32 AC. The invit
Difference Between ITR 4S or SUGAM and ITR 4
Many Tax payers who are business owners or are professionals remain unsure about whether they need to file their Income Tax Return using form ITR 4 or ITR-4S (or SUGAM). So, here is mentioned information to understand the applicability of ITR 4 &
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