Articles by FCS Deepak Pratap Singh
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Procedure of transfer of shares by gift & tax implications
FCS Deepak Pratap Singh 13 February 2023 at 10:02In some occasions, gift to individual is exempted such at marriage and gifts receipt by a person from his/her relatives. The definition of relatives has been given in Section 2(47) of the Companies Act, 2013.
Taxation of gifts to NRIs and changes in Budget 2023-24
FCS Deepak Pratap Singh 10 February 2023 at 09:51The Budget 2023 has also not disturbed taxation regime of NRIs except some provisions have been changed. The Shares generally issued to NRIs are of higher value and issuer's explanation to valuation is not satisfactory and hence the excess value above FMV will be taxable and any property gifted to NORI above Rs. 50000/- is chargeable to tax in India.
Changes in new TDS rates, IT provisions related to online gaming - Budget 2023
FCS Deepak Pratap Singh 09 February 2023 at 11:24Considering the large volume of revenue being generated from winnings of online games, the rise in users of such games, variety of playing options and payment options, it was expected that the government may provide clarifications on the applicability of TDS and taxation of winnings from online games
MSME & Key Changes in Budget 2023
FCS Deepak Pratap Singh 07 February 2023 at 08:56As you are aware that MSMEs are the backbones of industrial development in any country. These MSMEs are the main source of generation of employment and act as k..
Cap on Capital Gain Deductions u/s 54 & 54F of IT Act 1961
FCS Deepak Pratap Singh 04 February 2023 at 17:06In this article, we are going to discuss changes brought in the taxation of Income from Capital Gain.
Analysis of Changes in GST Act 2017 under Budget 2023-24
FCS Deepak Pratap Singh 03 February 2023 at 11:05Here are 9 Legislative GST Changes that Budget 2023-24 brings
Life Insurance Policies & Budget 2023 amendments
FCS Deepak Pratap Singh 03 February 2023 at 10:50In this article we are going to discuss changes brought about in the taxation of Income from Life Insurance Policies.
Analysis of changes in income tax under Budget 2023-24
FCS Deepak Pratap Singh 02 February 2023 at 17:45As you are aware that common man/middle class a group of the most hardworking ,who pay their taxes to the government honestly has got their dues after a period ..
Treatment of income from house property in hands of salaried personals
FCS Deepak Pratap Singh 30 January 2023 at 11:40As you are aware that, the period of Jan-March is a period in which we salaried personal are in tremendous stress to save our taxes and the instruments in which we have to invest to save taxes.
Case Study: Copyright Act 1957
FCS Deepak Pratap Singh 28 January 2023 at 08:58The plaintiff, Radio Today Broadcasting Ltd. (RTB), wished to run a radio station on the FM band, known as ''Radio Today'', and intended to play both film and non-film songs on their radio station.
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