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TDS U/S 194C: Introduction
Simplified version of section 194c: TDS on contract.Let me introduce two dummy persons Mr Ram (expert) Mrs Ram (little idea of provisions of sec 194c.)Mrs Ram: who are required to deduct TDS u/s 194?Mr Ram: Any person who is responsible to pay a resi
Loans, Guarantee & Investment by Companies in the light of sections 185 & 186 of Co. Act, 2013
There has been much confusion about applicability of section 185 and regarding Lending, giving of guarantee, making investment by companies in the light of section 185 and 186 of the Companies Act, 2013 Sub-section (1) of section 185 starts with &ldq
Co. Act, 2013: Fraud & Fraud Reporting
Corporate fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic losses, and er
100 amendments of Co. Act, 2013 - Part 2
Amendment 11: Section 2 (87) [Definition of Subsidiary Company or Subsidiary read with Rule No. 2(r)] The term Total Share Capital with respect to a definition of an Associate Company and Subsidiary Company or even all the Subsidiaries
Introduction to basic components of salary
We are surrounded by people working with a handsome salary.What if they are made more smarter with an introduction to some of the basic components of their salary.Hope the readers find it useful!! Sr. No What are We Talking About
Memorandum and Articles of Association under CA,2013
Introduction:Memorandum of association is the charter of the company and defines the scope of its activities. An article of association of the company is a document which regulates the internal management of the company. Memorandum of association def
Customs Valuation of Imports - Related Party Transaction
The opening up of the Indian economy around two decades ago followed by some of the Multinational Corporations setting up manufacturing units in the country brought into focus the provisions pertaining to valuation of goods impor
All about Cloud Computing
Cloud computingToday is the age of information technology. The facets of work and personal life are moving towards the concept of availability of everything online. Understanding this trend, the big and giant web based companies like Google, Amazon,
Piercing the Corporate Veil in Taxation Matters
INTRODUCTION The concept of taxation is not new in modern India. Tax was basically defined as the burden or charge imposed by the legislative power on persons or property, to raise money for public purposes, whereas taxation&rdqu
No retrospective effect on non bailable offences under ST
Dear Professional Colleague,Non Bailable offences under Service Tax do not have retrospective effect We are sharing with you an important judgement of the Honble High Court of Calcutta, in the case of Sudip Das, {[2014] 44 taxmann.com 48 (Calc
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