posted: "The Ministry of Corporate Affairs (MCA) has notified the Companies (Specification of Definitions Details) Amendment Rules, 2021 wherein the definition of small cos. has amended by raised paid up capital from 50 lacs to 2 crores and turnover from 10 crores"
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posted: "The Ministry of Corporate Affairs (MCA) has notified the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2021 whereby it has allowed start-up companies to enter into merger and amgamations with another start-up company or one or m"
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posted: "Provisions relating to Corporate Social Responsibility (CSR) have been revamped w.e.f. 22-1-2021, by making amendments to section 135 of Companies Act, 2013 and amending Companies (CSR Policy) Rules, 2014. The amended provisions are explained in this arti"
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posted: "In an otherwise wonderfully crafted Union Budget of 2021, the proposed section 194Q could be said to the one little jarring note. It is like one small jarring note(apasvara) in an otherwise flawless musical concert.In an otherwise wonderfully crafted Unio"
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posted: "Section 139 of the Act provides for filing of return of income. Sub-section (1) of the section provides that every person being an individual, if his total income or the total income of any other person in respect of which he is assessable under this Act "
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posted: "It is proposed to grant cash allowance to the employees equivalent to their LTC component by permitting them to incur expenditure on purchase of goods or services which are liable for 12% or more GST rate. Such specified expenditure shall be reckoned agai"
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posted: "Section 44ADA was inserted in the Income-Tax Act,1961 by the Finance Act,2016. The Explanatory Memorandum to the Finance Bill,2016 clearly mentioned that LLPs will not be eligible to avail the presumptive tax scheme under section 44ADA.Section 44ADA was i"
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posted: "The Finance Bill, 2021 has proposed key changes in the various Acts such viz. Indian Stamp Act, 1899; SEBI Act, 1992; SCRA, 1956; SARFAESI; RDDBI Act, etc. This write-up highlights the key changes as proposed by the Finance Bill, 2021.The Finance Bill, 20"
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posted: "A Confident Hon'ble Finance Minister Ms. Sitharaman today (February 1, 2021) laid the Budget Proposals before the Parliament for the Year 2021-22.A Confident Hon'ble Finance Minister Ms. Sitharaman today (February 1, 2021) laid the Budget Proposals before"
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posted: "Clause (23C) of section 10 of the Act provides for exemption of income received by any person on behalf of different funds or institutions etc. specified in different sub-clauses.Clause (23C) of section 10 of the Act provides for exemption of income recei"
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posted: "The most anticipated Budget has been laid out before the nation, aimed at propelling the country towards a brighter future, with massive commitment to spend on infrastructure, education and healthcare - the fundamental building blocks of modern human civi"
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posted: "The Direct Taxes Enquiry Committee (commonly known as 'Wanchoo Committee') had recommended the settlement machinery only to ensure that the door for compromise for an errant taxpayer should not remain closed for everThe Direct Taxes Enquiry Committee (com"
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posted: "Goodwill is an intangible asset. Where a business is taken over by way of amalgamation, the difference between the amount paid for the business and the net worth is treated as goodwill according to the requirements of accounting principles.Goodwill is an "
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posted: "It is being said that, "Beauty lies in Details", but so does the 'Devil'. Some of the direct tax proposals amp; amendments as announced by our beloved FM in her Budget Speech have garnered the limelight of all news channelsIt is being said that, "Beauty l"
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posted: "Slump sale is a normal commercial practice under which an undertaking is sold as a going concern and all the assets and liabilities are transferred to the purchaser without assigning any value to each asset or liability.Slump sale is a normal commercial p"
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posted: "Every year the Union Budget evokes great interest among the tax professionals besides macro economists. However, the build-up prior to the Budget evaporates in quick time as soon as the Budget is presented by the Hon'ble Finance Minister.Every year the Un"
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posted: "The provisions of section 50B of the Income-tax Act (the Act) dealing with slump sale were inserted the Finance Act 1999 with effect from 1st April, 2000 These provisions were enacted as adequate measures to safeguard the probable leakage of income whenev"
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posted: "The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the Parliament. Find below the copy of the Finance Bill, 2021.The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the Parliament. F"
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posted: "The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the Parliament. Find below the copy of the Budget Speech.The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the Parliament. Find b"
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posted: "The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the Parliament. Find below the copy of the memorandum to Finance Bill 2021.The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2021-22 in the "
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