There are many untouched provisions of the Companies Act, 2013 ("the Act") wherein not much emphasis or clarification has been furnished by the appropriate authority or any respected professional. Section 146 of the Act is one of them.
06 September 2022
4892 Views
Ministry of Corporate Affairs vide its notification dated 5th August 2022 has amended the Companies (Accounts) Rules, 2014 regarding availability of books of account and other relevant books and papers maintained in electronic mode at all times and also details of person in control, if service provider is located outside India.
Important clarifications / amendments issued by the Government on GST in August / September 2022 along with compliance timelines in September 2022.
Irrespective of acquisition or holding of shares or voting rights in a target company, no acquirer shall acquire, directly or indirectly, control over such target company unless the acquirer makes a public announcement of an open offer for acquiring shares of such target company in accordance with these regulations.
Mahalaxmi Festival is celebrated with great enthusiasm by the taxpayers and the taxpayers ensure that the proper preparations and arrangements are made for arrival of Goddess Mahalaxmi. Along with this the taxpayer should keep in mind the provisions while dealing in cash.
As compared to its predecessor clause, the present Act is inflexible for several reasons. For one any loan/investment made into a wholly owned subsidiary will be included for the purpose of determining the thresholds prescribed.
In terms of modified instruction No. 1914 dated 21.03.1996 issued by CBDT, payment required to be made by the assessee as a precondition for stay of demand disputed before CIT(A) is 20%.
In this article author has tried to throw some light on the procedure to be followed while conducting Revenue Leakage audit in a brief manner.
The FCRA license is a mandatory registration granted to an NGO or any other nonprofit making organization which allows them to receive funding from abroad.
Whether the Directors of respondent-Company, who are receiving remuneration, come within the purview of "employee" under sub-section (9) of Section 2 of the Employees' State Insurance Act, 1948 ('the ESI Act')? .
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
