Articles by Someswar Roy

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Data Protection Bill And What Issues Common Indian May Face

  Someswar Roy    29 August 2023 at 11:51

All you need to know about the much coveted digital personal data protect act 2023 and the issues that the indian citizenry may face in the light of the right of privacy, overriding private consent etc.



ICAI signs MoU with ICWAI: What does it mean in the Post-Brexit era?

  Someswar Roy    16 February 2023 at 12:03

​​​​​​​The Union Cabinet has approved signing of MoU between the Institute of Chartered Accountants of India (ICAI) and The Institute of Chartered Accountants in England & Wales (ICAEW) which is surely to boost the morale of Indian Chartered Accountants.



Incidence of Section 112A to be taxed at MMR u/s 115UA of IT Act 1961

  Someswar Roy    10 January 2023 at 08:46

Incidence of Section 112A in the hands of unit-holders of a business trust, to be taxed at maximum marginal rate (MMR) u/s 115UA of the income tax act, 1961