ESOP is governed through Section 62(1) (b) of the Companies Act, 2013 ("CA, 2013") and SEBI (ESOS and ESPS) Guidelines, 1999 as amended.
Finance (No. 2) Act, 2019 has inserted a new seventh proviso to section 139(1) to provide for mandatory filing of return of income for undertaking certain high-value transactions even though the person is otherwise not required to file a return of income due to the fact that total income is below the basic exemption limit.
A Nidhi Company is a type of company which is formed to borrow and lend money to its members. It inculcates the habit of saving among its members and works on the principle of mutual benefit.
Discussing Section 200(3) of the Income Tax Act which deals with the Forms And Time Limit For Submitting Quarterly Statement of Tax Deduction (TDS Returns).
Discussing steps on how you can track your refund application status and update your bank account under GST after login into the GST Portal.
A new report by market intelligence firm Research Nester titled 'Family Office Market' includes some of the prominent market analyzing parameters such as industry growth drivers, restraints, supply and demand risk.
Discussing some basic email etiquettes and tips that professionals must follow in order to maintain decorum in their communication, in a formal environment.
Experts have suggested that these days, people are unable to concentrate on something for more than 20 mins. In this article, we will be focusing on ways in which concentration during exams can be increased.
Discussing the time limit for depositing tax deducted at source to the central government as per different situations u/s 200(1) & (2) of the Income Tax Act.
As per Notification No. 78/2020 - Central Tax, it is mandatory for registered taxpayers to mention 4/6 digit HSN/SAC Code on Supply of goods or services on tax invoices w.e.f April 1, 2021.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English