Every Director who has been allotted DIN on or before the end of the financial year, and whose DIN status is 'Approved', would be mandatorily required to file form DIR-3 KYC before 30th September of the immediately next financial year.
The introduction of PAS-6 by the Ministry of Corporate Affairs is for the purpose of reconciliation of the share capital audit report on a half-year basis.
It is mandated for all the unlisted Public companies to issue the securities in dematerialized form only, vide its notification dated 10th September 2018, wherein Rule 9A of Companies (Prospectus and Allotment of Securities) Rules, 2014, was inserted.
The advent of banking reforms in India has brought the concept of NPA (Non-Performing Asset) which has changed drastically the perception and approach of the bank and the customer when dealing with loans financed by the bank. The attitude of the bank and the borrower
Many people make investments in the name of their children. The income generated from such investments must be clubbed in the income of the parents. But in most cases, taxpayers tend to overlook such income. Such Practice should be avoided.
SEBI vise circular dated May 14, 2020granted one time relaxations from strict enforcement of certain regulations of SEBI
Discussing Section 194IB of the Income Tax Act, which deals with the TDS on Rent of Property including its meaning, persons responsible to deduct tax, rate of TDS and practical illustrations on the same.
MCA has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, in order to bring transparency and increase the accountability of the companies undertaking CSR Activities.
In this article, we discuss Section 194H of the Income Tax Act which deals with TDS on Commission and Brokerage including its applicability, rate of TDS, and major judicial pronouncements.
New functionalities pertaining to Registration, Returns, E-Way Bill, Advance Ruling, Taxpayer Dash Board and Search Taxpayer Functionality made available for Taxpayers on the GST Portal (Oct-Dec 20)
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English