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RBI | Guidelines for Appointment of Statutory Central Auditors, Statutory Auditors of Commercial Banks, UCBs and NBFCs
These Guidelines provide necessary instructions for the appointment of Statutory Central Auditors, Statutory Auditors, the number of auditors, their eligibility criteria, tenure and rotation, etc. while ensuring the independence of auditors.
All about DigiLocker
DigiLocker is a cloud-based platform where the user can access a wide range of government documents issued and verified digitally by the department concerned.
Relaxation in additional fee of filing of charge related forms i.e. Form CHG-1 and CHG-9
As per Section 77, a Form for creation or modification of Charge can be filed within 120 days from the creation of charge with an additional fee and/or ad valorem fee. However, MCA has provided relaxation regarding the same.
OPC vs. Sole Proprietorship
One Person Company and Sole Proprietorship – Sounds one and the same thing, right? However, there are a ton of differences between them. Let us discuss the same.
Deductions under Chapter VIA
There are a number of deductions available under various sections that will bring down your taxable income. In this article, we have discussed some deductions under chapter VIA that a taxpayer can claim.
Rule 86B: Analysis of Rule mandating the payment of GST in cash irrespective of availability of ITC
CBIC has introduced a new rule 86B under Goods and Services Tax which restricts the use of input tax credit for discharging liability to 99%. The Rule is effective from 01st January 2021.
A Brief Explanation Of Relaxations Announced By MCA
The Ministry of Corporate Affairs has announced various relaxations for the sake of the stakeholders in this crisis of Covid-19. Same has been discussed in this article.
Rationalisation of MAT Provision
The Finance Bill, 2021 has proposed to amend section 115JB to provide that dividend income and expenses claimed in respect thereof be reduced or added back from the net profit if such income is taxed at lower than MAT rate due to DTAA.
MCA relaxations amid resurgence of COVID-19 Pandemic
Discussing relaxations provides by MCA on levy of additional fees in filing certain forms under the Companies Act, 2013 and time gap between two consecutive board meetings.
When You Go For Seeking Adjournment & End Up in Winning Your Case!!!
The author has shared one of his cases that lead to an amendment in the Income-tax Act, allowing Power Sector Companies to compute their Book Profits for the purpose of MAT either on the basis of the Electricity Regulatory Act or the Companies Act.
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