Articles by Koushik D C

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It's the time for foreign companies to read POEM

  Koushik D C    25 January 2017 at 18:45

It's the time for foreign companies to read POEM



Pre-listing certificates - An overview - Part II

  Koushik D C    30 December 2016 at 10:48

Pre-listing certificates - An overview - Part II



Digitalise the receipts and pay presumptive tax at 6% instead of 8%

  Koushik D C    23 December 2016 at 10:59

We all are aware of demonetisation in our country which is a fight against black money, ter



All about MAT and AMT

  Koushik D C    22 December 2016 at 10:53

For the purpose of better and clear understanding of MAT and AMT, I have made the comparison of various related provisions



Analysis on CIT(A) Vs. ITAT

  Koushik D C    19 December 2016 at 11:41

In this article reader can compare various provisions relating to appeals to Commissioner of Income-tax (Appeals) ["CIT(A)"] with Income Tax Appellate Tribunal ..



Presumptive Taxation For Professionals

  Koushik D C    15 December 2016 at 11:53

Presumptive Taxation For Professionals The Finance Act, 2016 has inserted the section 44ADA being a special provision for computing profits and gains of profess..



Taxability of Government Grants - An Analysis

  Koushik D C    12 December 2016 at 11:43

Taxability of Government Grants � An Analysis Through this article I have made an effort to give clarity on taxability or otherwise of government grants b



Pre-listing Certificates - An Overview

  Koushik D C    10 December 2016 at 16:04

We know that listing is not compulsory under the Companies Act, 2013 but it becomes mandatory to a public limited c