Procedure for passing of a resolution by Postal Ballot pursuant to Section 192A and Companies (Passing of Resolutions by Postal Ballot) Rules, 2001.
Explaining all the significant clarifications/guidelines issued by CBDT regarding the implementation of the provisions of section 194Q w.e.f. 1.7.2021 with practical illustrations.
The Central Board of Direct Taxes (CBDT) has notified Income Tax forms - ITR 1 and ITR 4 for A.Y. 2020-2021 well in advance. The said forms will be applicable for filing income tax returns for the period April 1, 2019 to March 31, 2020.
CBDT, in exercise of its power u/s 119 of the Income-tax Act, 1961 has issued a circular w.r.t. Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961.
In this article, I have pointed out some mistakes that a student commits knowingly or unknowingly.
1.Introduction: Real Estate Investment Trusts (REITS) have been successfully used as instruments for pooling of investment in several countries. Infrastructure Investment Trusts (InvITs), a modified REITS type for infrastructure projects is also bein
The Central Government by exercising the power conferred by clause (i) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) has made the Service Tax (Compounding of Offen
The advent of Goods and Services Tax marked a classic reform in Indirect Taxation Regime. Government always aspired to keep compliance procedures simple and tra..
The article highlights on a few significant changes which are going to give effect in Income Tax from 1st April 2021.
CBIC has further amended Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 ("Services rate notification"), in order to adhere to the recommendations of the 45th GST Council Meeting.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English