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            Name Change of a Private Company

            Company Law - A company may change its name due to many reasons such as change objects of company, change management of company, rebrandg, restructurg, etc., the name of a private company can be changed at any time subject to the approval of shareholders and Central Government power delegated to Registrar of Companies via MCA Notification [&h...

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            Section 48 summarized form – Reduction case of Computation of Capital Ga

            come Tax - Section 48 Mode of computation. The come chargeable under the head “Capital gas” shall be computed, by deductg from the full value of the consideration received or accrug as a result of the transfer of the capital asset the followg amounts, namely :— (i) expenditure curred wholly and exclusively connection wit...

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            Analysis of MH AAR Rulg World Economic Forum – dia Liaison Office

            Goods and Services Tax - Recently Maharashtra Authority for Advance Rulg (‘AAR’) has issued an advance rulg the matter of The World Economic Forum (WEF) – dia Liaison Office (here after referred as the Applicant). The applicant had approached Maharashtra AAR seekg a rulg on taxability of services rendered by its Head Office (H.O.), Switzerlan...

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            GST – Taxability on Essential Items

            Goods and Services Tax - Under the goods and services tax (GST), the list of items are exempted from the GST, which contas essential items like milk and its by-products, papad etc. However, the recent rulgs of the Authority of Advance Rulg (AAR) have raised objections with regard to the treatment of the exempted products, as such rulg make arbitrary [&hel...

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            Dumb Depreciation on Smart Mobile

            come Tax - If ATM mache can be considered as a computer then why mobile phones and iPad? Considerg change technology, Mobile Phones should be considered as part of Computer and higher rate of Depreciation should be available to them....

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            ICSI clarifies on December 2021 Examation Enrollment

            CA, CS, CMA - ICSI formed that submission of Examation Enrollment request for December 2021 Session will commence only after declaration of Result of June 2021 Exam Session held durg 10th to 20th August 2021. The Enrollment process for December 2021 Exam Session will be active at least 15 days from the date of announcement of June 2021 Exam Resul...

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            ITR filg creased to 3.2 lakh daily September, 2021

            come Tax - e-Filg portal of the come Tax Department – updates The?e-Filg portal of the come Tax Department (www.cometax.gov.) was launched on 7th June, 2021. Taxpayers and professionals have reported glitches and difficulties the portal sce then. The Mistry of Fance has been regularly monitorg the resolution of issues w...

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            Cabet approves MoU between ICAI and CAAR

            CA, CS, CMA - Cabet approves Memorandum of Understandg between The stitute of Chartered Accountants of dia (ICAI) and The Chamber of Auditors of the Republic of Azerbaijan (CAAR) The Union Cabet, chaired by Prime Mister Shri Narendra Modi, has approved the for signg Memorandum of Understandg between The stitute of Chartered Accountant...

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            Jo Self-Learng Courses on GST, Customs & come Tax

            Goods and Services Tax - Jo Self-Learng Certification Course on GST, come Tax and Customs cludg Import & Export by TaxGuru Edu at 40% Discount till 31st August 2021....

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            CA Students allowed to appear Old/ New scheme Nov, 2021 exam

            CA, CS, CMA - Students converted from earlier scheme to revised scheme from July 21, 2021 to August 20, 2021 allowed to appear Old/ New scheme November, 2021 examation...

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            Quashg of FIR agast ex-director of ILFS cannot be presumed as a ‘Clean Chit’

            Ravi Parthasarthy and Ors. vs. State of Tamil Nadu -  The FIR agast the ex-director of IL&FS was quashed as when SFIO was probg the case, no other vestigative agency was empowered to vestigate to the affairs of IL & FS and its subsidiary companies for any offences under the Companies Act but the same did not allow a?clean chit to assessee he...

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            Advertisement charges paid to non-resident company cannot be considered as royalty

            Myntra Designs Pvt. Ltd. Vs DCIT (ITAT Bangalore) -  Payments made by the Applicant to the Non-resident Company cannot be considered as royalty payments and hence, it does not give rise any come chargeable dia under the dian IT Act. Held that there is no requirement to deduct TDS under Section 195 of the IT Act....

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            Refund of Service Tax paid under RCM allowed post implementation of GST

            NSSL (P.) Ltd. Vs Commissioner of Central Excise, CGST & CE, Nagpur (CESTAT Mumbai) -  The Appellant failg to pay its Service Tax Liability under RCM a stipulated time but shown as liability the Service tax Return under the Fance Act, 1994, which was repealed and was replaced by the Goods and Services Tax...

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            ITC not admissible for bills of Jan to March 2020 for which supplier furnished GSTR-1/3B November 2020

            re Eastern Coalfields Ltd (GST AAR West Bengal) -  re Eastern Coalfields Ltd (GST AAR West Bengal) Whether the applicant is entitled for put tax credit already claimed by him on the voices raised by the supplier pertag to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax November-2020 and whether the ...

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            Others cannot make AAR application for Jot Venture Company

            re Mukesh & Associates (GST AAR Tamilnadu) -  re Mukesh & Associates (GST AAR Tamilnadu) From the submissions made by the applicant we fd that it is the Jot Venture with the Registered seat of the Association at Cologne, Germany is the ‘Person’ to whom the ‘Project’ is awarded and not the applicant. As per exi...

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            Weekly newsletter from Chairman, CBIC dated 07.09.2021

            (07/09/2021) - A few weeks back I had desired that the provisions of the recently amended Section 110 of the Customs Act, 1962 be used to expedite the pre-trial disposal of seized gold. It has been formed that DRI, IZU, has made a begng by requestg the concerned Commissioner (Appeals) for sanction under Se...

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            SEBI (Listg Obligations And Disclosure Requirements) (Fifth Amendment) Regulations, 2021

            (07/09/2021) - These regulations may be called the Securities and Exchange Board of dia (Listg Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2021. They shall come to force on the date of their publication the Official Gazette i.e. 8th September 2021....

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            Draft FSSAI rules for Health Supplements, Nutraceuticals etc.

            (06/09/2021) - These regulations may be called Draft Food Safety and Standards (Health Supplements, Nutraceuticals, Food for Special Dietary Use, Food for Special Medical Purpose, Functional Foods and Novel Foods) Amendment Regulations, 2021....

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            Draft Food Safety and Standards (Labellg and Display) Amendment Regulations, 2021

            (06/09/2021) - 1. These regulations may be called the Food Safety and Standards (Labellg and Display) Amendment Regulations, 2021. the Food Safety and Standards (Labellg and Display) Regulations, 2020 (here after refer as said regulations), -...

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            ICAI notifies Panel for scruty of nomations for elections

            (07/09/2021) - ICAI hereby notifies that the Panel for the scruty of nomations for elections to its Twenty Fifth Council and Twenty Fourth Regional Councils to be held December, 2021,...

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            FAQs

            Important Q &amp; A under Real Estate (Regulation &amp; Development) Act 2016 – RERA Act – Registration of Project under RERA 1. What are various aspects covered under RERA? a. The RERA Act 2016 covers various aspects of the Real Estate busess i. Separate Authority to Regulate the Real Estate dustry ii. Activities regu...
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            Form IEPF-2 is required to be filed by the company/Correspondg New Bank which shall conta vestor wise details of unclaimed and unpaid amounts respect of dividends, debentures, deposits, etc....
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            MCA has vide General Circular No. 14/2021 dated 25.08.2021 issued updated FAQs on Corporate Social Responsibility (CSR) and withdrawn 4 earlier FAQs and clarifications issued by it from time to time. The FAQs on CSR broadly covers? Applicability of CSR, CSR Framework, CSR Expenditure, CSR Activities, CSR Implementation, On-gog Project,...
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            troduction For exporter of goods, the Government had launched a new scheme, RoDTEP (Remission of Duties and Taxes on Exported Products) from 1st January 2021. This was replacement of the erstwhile scheme of MEIS which had been disputed by a few countries before the WTO. Even though, the RoDTEP scheme had been implemented from [&helli...
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            The Word of Caution and the Good News for Auditors: The auditor is now required to ensure zero outstandg of audit fee before signg current year audit report as per the Revised Code of Ethics. Legal Position as per Code of Ethics, 2019 Section 410.7 A1 A self-terest threat might be created if a significant […]...
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            come Tax Planng

            How to maximise your tax savg by choosg the right surance policy for yourself & family?

            The pot of gettg surance is that it is the highest form of assurance. surance is a bdg agreement between the surer and the sured that gives the sured access ...

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            How can Companies Save Tax through Mutual Fund vestments?

            How to save tax through mutual fund vestment? Well, for dividual vestors, there are a plethora of answers; can companies save tax? Well, let’s dig to it....

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            Tax Planng Vs. Tax Avoidance Vs. Tax Evasion

            Tax is a mandatory fee levied by the Government on an dividual or entity to collect revenue for public work and we all are aware of the importance of tax for the development...

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            come Tax Deductions

            come Tax Benefits Available On Hosg Loan

            Government has provided various tax benefits to assessee on hosg loan. come Tax Act provides tax benefits on repayment of prcipal component of loan as well as on repayme...

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            Demystifyg Section 80IBA: 100% come Tax Deduction for Affordable Housg Projects

            Real estate sector is one of the most globally recognized sectors. It comprises of four sub sectors – housg, retail, hospitality, and commercial. Corporate environment...

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            come Tax deductions available to Busess class person or a salaried dividual

            Deductions are the relief provided by the government to taxpayers through which they can legally save their taxes through various platforms for e.g.- By vestg their money,...

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            Calculators

            come Tax Calculator for FY 2021-22 Excel for Salaried dividuals

            Simple come Tax Calculator for the Fancial Year 2021-22 Excel for Salaried dividuals. Tax Planng the begng of the Fancial Year is always better stead of ...

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            come Tax Calculator for Fancial Year 2020-21 for dividuals

            Republished with revised Simple Version Simple come Tax Calculator for the Fancial Year 2020-21 Excel for Salaried dividuals. Tax Planng the begng of the F...

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            How to Calculate EMI for a 20 Lakh Personal Loan?

            The focus while borrowg should be on the repayment of the loan. That is how a strong credit background and future fancial opportunities open up. A personal loan is no doub...

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            Rate Charts

            come Tax Rates for Fancial Year 2019-20 and 2020-21

            this Article we updates about the normal and Special come tax rates applicable to different types of taxpayers for Fancial Year 2019-20 and 2020-21 i.e. for assessment ...

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            Updated Penalty Chart under come Tax Act, 1961

            Article discusses come Tax Penalties for Failure to deduct TDS / TCS full and part, Quotg false TAN challan/ statements, Failure to apply for TAN, Failure to furnis...

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            Rates of Depreciation as Per come Tax Act, 1961

            Block of Assets :-The expressions Assets and Blocks of Assets w.e.f. 1-4-1999 shall mean a group of assets fallg with a class of assets comprisg:–Tangible Assets beg...

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