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Recent Amendments under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Amendments in the provisions of IDs in relation with Appointment, Resignation, Removal, D&O Insurance, Cooling–off period and Declaration by IDs.
Presumptive taxation scheme for professionals - Section 44ADA of the IT Act 1961
A person adopting the presumptive taxation scheme can declare income at a prescribed rate and, in turn, is relieved from the tedious job of maintenance of books of accounts and also from getting the accounts audited.
PFRDA has amended NPS investment rules through circular dtd. 26th Aug 21
Now the subscribers of NPS can remain in this investment medium after the age of 60 years or after their superannuation. Also, people above the age of 65 who want to open a new account in NPS can also do so.
Analysis of provisions governing disqualification of director
The Companies Act, 2013, SEBI (LODR) Regulations, 2015 and other acts have specified some disqualifications on occurring of which a person cannot be appointed as director of a company.
How to Study while Working without getting Distracted?
Every CA/CS/CMA or other working professional doing studies with a Job/Articleship faces a problem in juggling studies with office work and personal life. Here are some tips to get more productive while studying.
Procedure For Implementation Of Section 51A Of The Unlawful Activities (Prevention) Act, 1967
It is necessary to take strict steps to curb the nexus of ML and Terrorism. The government to coup with above has made changes in the Anti Money Laundering Act, 2002 and Unlawful Activities (Prevention) Act, 1967.
What is not included in the definition of Capital Asset?
While computing income under the head income from capital gains, the most important thing to understand is the definition of a capital asset. However, let us discuss certain assets which are not considered capital assets.
Annual General Meeting and its Matters
AGM provides members with an opportunity to collectively discuss the affairs of the company and to exercise their ultimate control over the management of the company.
Income Tax Updates: Transfer of capital assets from Air India Limited to Air India Assets Holding Limited
CBDT has issued certain notifications to provide for the transfer of capital assets from Air India Limited to Air India Assets Holding Limited and to clarify certain things under the Income Tax Act, 1961.
Invocation of Section 69C If Assessee Is Opting For Presumptive Taxation
Provisions of section 69C are very clear that wherever the assessee fails to explain the source of certain expenditure incurred during the year, the same may be deemed to be the income of the assessee.
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