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International transaction ALP - Some issue
92 B - Meaning of international transaction.� (1) For the purposes of this section and sections 92, 92C, 92D and 92E, "international transaction" means a transaction between two or more associated enterprises, either or both of whom a
Service Tax Rate - Section 67A vs point of taxation rules
Change in Service Tax Rate � Section 67A vs Point of Taxation Rules.CA. Manindar KakarlaIntroduction:The Finance Budget 2015, has proposed to increase the effective rate of service tax from 12.36% to 14% for all taxable services. The increased
Overview of prohibitions on insider trading under new SEBI regulations
WHAT IT GENERALLY CONSTITUTES?Insider trading is one of the sins of the corporate existence which is extremely difficult to restrict. In simple terms it will involve illegal gai
Procedure for changes in particulars of directors
Every individual intending to be appointed as director of a company shall make an application for allotment of Director Identification Number to the Central Government in such form and manner and along
You generously help in Nepal & Get tax Benefits in India
Karneeti Part 87You generously help in Nepal&Get tax Benefits in IndiaArjuna (Fictional Character): Krishna, The whole world has trembled due to the earthquake in Nepal. Due to this earthquake Nepal has suffered terrible financial losses. To come
Basic requirements of a finance proposal
While submitting the finance proposal to banks or any financial institution, the proposal should contains the basic details to preliminary assess the requirement of finance as well as understand the persons behind the business. These basic details, s
Process for surrender of DIN
COMPANIES ACT- 1956As per Section 266A of Companies Act, 1956: Every individual intending to be appointed as director of Company should obtain Director Identification Number (DIN). As per Section 266C of Companies Act, 1956: No individual, who had al
Credit of Education Cess & SHEC can be used for payment of Excise Duty by Manufacturers
Credit of Education Cess & SHEC can be used for payment of Excise Duty by Manufacturers and Gist of Other important Notifications - LS passed Finance Bill, 2015 The Lok Sabha passed the Finance Bill, 2015 which includes various tax proposals pres
N. No.12/2015-CE(NT) - Fate of Service Providers?
The most awaited notification on the fate of opening cenvat credit of Education Cess (EC) and SHE Cess (SHEC) lying as on 01/03/2015 has been notified on 30/04/2015. But this notification speaks about only excise duty payable by manufacturers but no
Taxation under MAT
Normally, a company is liable to pay tax on the income computed in accordance with the provisions of the Income-Tax Act, but the profit and loss account of the company is prepared as per provisions of the Companies Act. In the past, a large number of
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