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What is this new ITC-02A enabled on GST Portal?
ITC-02A is an initiative by which the taxpayer can now transfer the unutilized ITC from one business (Business XYZ) to another business (Business ABC) of him in the same state.
Tax implications of cancellation of shares pursuant to capital reduction
As per the Act, capital reduction to the extent of accumulated profits is treated as deemed dividend under section 2(22)(d). Consequently, DDT under section 115-O was paid by the company. Accumulated profits for this purpose shall include all profits of the company upto the date of such distribution or payment whether capitalised or not
Want to Avail Portfolio Management Services?- Invest More
A portfolio manager is a body corporate who, pursuant to a contract or arrangement with a client, advises or directs or undertakes on behalf of the client, the management or administration of a portfolio of securities or the funds of the client. T
Deemed public company - Subsidiary of Public Limited Companies
A. History:The Companies Act, 1956 provides for two kinds of Companies: Private and Public. However, prior to amendment of the Act in the year 2000 by Companies (Amendment) Act, 2000 w.e.f. 13th December 2000, one more type of Companies prevailed, i.
Companies (Auditor's Report) Order, 2015.- applicability
Introduction Means Companies (Auditor's Report) Order, 2015. It describes the matter on which statutory auditors has to report in their Audit Report. Applicable From 10th April 2015.Audit Report Practically � (1st part) Main Audit Repor
GST - Taxation on Second Hand Goods- Marginal Scheme
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Attitude Towards Exam
Attitude Towards Exam Dear Member, This is my first article (ab itna kuchha CCI se liya hai to return bhi to karna padega). Lets come to the point i.e. our topic attitude towards exam: -
IPCC exams: Single group or Both Groups?
Many of us, start preparing late. Or even if we start early, it takes time to create a flow. To get into that thing. Mostly people are confident of giving both groups as they start preparing.Eventually they fill the form of both groups.So this for e
Taxpayers follow March end Rule Otherwise you may be an April Fool
KARNEETI Part 80Taxpayers follow March end RuleOtherwise you may be an April FoolArjuna (Fictional Character): Krishna, the last month of Financial Year 2014-15 March is here. Everyone is in haste due to March end f
Recent amendments for Electoral trusts
Note on Electoral Trust With an object to reform the system of funding to political parties , the Finance Act (No. 2), 2009 introduced a set of provisions (Section 13B) for the electoral trust under the Income Tax Act, 1961 (the Act). Sectio
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