Articles by FCS Deepak Pratap Singh
View Full Profile
Concept Of Own Risk Solvency Assessment (ORSA)
FCS Deepak Pratap Singh 17 November 2020 at 10:08ORSA is a confidential internal assessment appropriate to the nature, scale, and complexity of an insurer conducted by that insurer of the material and relevant risks identified by its management.
Concept of Reinsurance & Risk Management
FCS Deepak Pratap Singh 16 November 2020 at 12:37We know that risk will come with money and to reduce or mitigate this risk and keep insurance companies going on in the market they need to have a good Risk Management System.
Basic Concept of Exchange
FCS Deepak Pratap Singh 08 October 2020 at 10:00When a property has been exchanged with another property it is called "Exchange". Know more about the Basic Concept of Exchange as per the Transfer of Property Act, 1882 here
Transactions Which Are Not Considered As Transfer Under Income Tax Act,1961
FCS Deepak Pratap Singh 08 October 2020 at 10:00Transactions Which Are Not Considered As Transfer Under Income Tax Act,1961
TDS on fees for professional or technical services
FCS Deepak Pratap Singh 05 October 2020 at 10:45The Government had brought in the concept of TDS, through which persons are required to deduct TDS and deposit the same with the Government. Know more about TDS on fees for professional and technical services here
Liability Of Legal Representative Under Income Tax Act,1961
FCS Deepak Pratap Singh 28 September 2020 at 10:39There are numerous situations under which it is not possible to find out the real person to access tax on, due to various reasons. Read the article to know who may be liable under these circumstances.
Joint development agreement and its taxability under provisions of the GST act 2017 & IT act, 1961
FCS Deepak Pratap Singh 28 August 2020 at 10:13Know the tax implications on Joint Development Agreement under provisions of GST and Income Tax
Tax On Income Distributed By Way Of Buy-Back Of Shares By Unlisted Companies- Anti Abuse Provision
FCS Deepak Pratap Singh 27 August 2020 at 10:01Buy-back of share is one of those activities through which companies distributing the surplus to their shareholders, without payment of taxes. Initial stage provisions of Section 115QA are applicable to unlisted companies, but after July 5, 2019, it became applicable to listed companies also.
Transfer Of Actionable Claims
FCS Deepak Pratap Singh 17 August 2020 at 10:39Actionable Claim is a claim to any debt, other than secured by mortgage of immovable property or pledge or hypothecation of some movable property, or to any beneficial interest in movable property, not in possession either actual or constructive of the claimant.
Return Of Premium Under A Contract Of Insurance
FCS Deepak Pratap Singh 17 August 2020 at 10:39The contract of insurance is based on good faith, the insured /prospect have to disclose all relevant facts, required by the insurance company to underwrite risk and decide premium.
Popular Articles
- Budget 2025: No Income Tax Upto Rs 12 Lakhs Explained
- Understanding Section 194T: TDS on Payments to Partners - FAQs
- Summary of Union Budget 2025-2026
- Finance Bill 2025: New Tax Regime Slabs, NIL Tax Limit and Marginal Relief Explained
- Budget 2025 Analysis - Amendments in GST Act 2017
- Key Highlights of Union Budget 2025-26: Changes under GST Law
- Changes proposed in Finance Bill 2025 w.r.t rates and threshold of TDS & TCS
- ITC Restrictions Under Section 17(5)(h) of CGST Act: Key Clarifications and Contradictory Judgments
Trending Online Classes
-
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Industry Expert04 February 2025
CAclubindia
