Recurring subscriptions paid periodically by shareholders, or subscribers in Mutual Benefit Societies which fulfil such conditions as may be prescribed shall be deemed to be capital borrowed.
Section 44AD provides that if a taxpayer is engaged in an eligible business and having a turnover of Rs. 2 crores or less, its profits are deemed to be 8% of the total turnover or gross receipts.
For the smooth running of an organization, it is essential for managers to develop certain skills to enable them to handle the sea of change and the changing needs and expectations of employers and employees.
Section 114(2) provides that a resolution shall be a special resolution when that intention has been duly specified in the notice calling the general meeting or other intimation given to the members.
Law is a constantly evolving field that was restricted to only Lawyers 50 years ago. However, the same is now open to many professionals particularly Chartered Accountants, Cost Accountants, and Company Secretaries.
It is a myth that corporate governance is good management of the company. It is not as it applies to every form of organization whether an LLP, Family Trust, Partnership, Cooperatives, Charitable Organization, etc.
Any person who is engaged in inter or intra state supply of goods or services and whose aggregate annual turnover is more than Rs 20 Lakh is binding to obtain a GST registration.
Every business that operates in a state or union territory is assigned with a unique Goods and Services Tax Identification Number, which is generally known as GSTIN.
Air India, a relic of state ownership threatened by losses, bloated costs and more nimble rivals, needs to secure a massive debt and operational overhaul if it is to survive in a market growing at 20% a year.
You can prepare effectively by doing an ABC Analysis based on past 4 attempt papers, setting achievable targets, using an active recall approach, making a study strategy and a timetable.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
T R SOOD & CO
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Vardhaman Group of India
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