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Sec 10(34A) - Income on account of buyback of unlisted shares - Is it completely tax exempt?
Rish s 23 April 2022 at 08:57Sec 10(34A) "any income arising to an assessee, being a shareholder, on account of buyback of shares (not being listed on a recognized stock exchange) by the company as referred to in section 115QA"
Dormant Company: Section 455 of Companies Act 2013 & Companies Miscellaneous Rules 2014
Rish s 20 April 2022 at 08:48Section 455 of Companies Act 2013 & Companies Miscellaneous Rules 2014
An Overview on Section 115BAB
Rish s 20 April 2022 at 08:48A short analysis on Section 115BAB of Income Tax Act
Section 135 - Corporate Social Responsibility
Rish s 19 April 2022 at 08:50Corporate Social Responsibility Under Section 135 of Companies Act 2013
Section 2(22)(e): Deemed Dividend - Taxability in FY 20-21
Rish s 18 April 2022 at 08:49Dividend is taxable u/s 56 in hands of shareholder from 1-4-20 and exemption u/s 10(34) has been removed.
Section 186 of Companies Act - Loan and Investment by Companies
Rish s 18 April 2022 at 08:49Acquire shares of any Body corporate (Investment cannot be from more than 2 layers of investment companies)
Section 185 of Companies Act - Loan to directors
Rish s 18 April 2022 at 08:49Guarantee/security in connection with loan taken by Pvt Co. in which such director is director or member and the loan is utilised for principal business activities.
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