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Secretarial Standard 3 on Dividend

Secretarial Standard 3 on Dividend

SECRETARIAL STANDARD 3 ON DIVIDEND This Standard shall come into effect from 1st January, 2018...

Posted on 02 December 2017 (Downloads: 189) Corporate Law

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No TDS on GST component of service remuneration clarifies CBDT

Today, the Central Board of Direct Taxes (CBDT) has issued a Circular No.23/2017 clarifying that wherever in terms of the agreement or contract between the payer and the payee, the component of 'Goods and Services Tax (GST) on services' comprised in the a...

Posted on 21 July 2017 (Downloads: 199) Income Tax

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Rotation of Auditors

Companies (Audit and Auditors) Second Amendment Rules, 2017: The MCA has notified the Companies (Audit and Auditors) Second Amendment Rules, 2017. In accordance with the amendment, paid up share capital limit for rotation of auditors in case of pri...

Posted on 24 June 2017 (Downloads: 383) Corporate Law

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CBDT releases ITR Statistics

CBDT releases data relating to Income Tax Return Statistics for Assessment Years (AY) 2013-14 & 2014-15; Central Board of Direct Taxes (CBDT) had proactively released in April, 2016 time-series data relating to direct tax collections, number of taxpay...

Posted on 28 October 2016 (Downloads: 168) Income Tax

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Circular on Section 14A

CBDT notifies amended Rule 8D for computation of disallowance u/s 14A, clarifies that amount of disallowance as computed under Rule 8D shall not exceed total expenditure claimed by the assessee; Deletes sub-clause (ii) in Rule 8D(2) which dealt with compu...

Posted on 08 June 2016 (Downloads: 199) Income Tax

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Draft CARO

MCA proposes new CARO, 2016 with wide coverage On 9th February, 2016, Ministry of Corporate Affairs (MCA) has issued draft Companies (Auditorâ€™s Report) Order (CARO), 2016. As per Section 143 of the Companies Act, 2013, every auditorâ€™s report under t...

Posted on 13 February 2016 (Downloads: 542) Audit

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Draft Format of Financial Statements

MCA issues draft format for financial statements in line with Ind AS On 9th February, 2016, Ministry of Corporate Affairs issued draft format for financial statements (Revised Schedule III) in line with Indian Accounting Standards (Ind AS). The said for...

Posted on 13 February 2016 (Downloads: 2873) Accounts

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Women Can be a Karta of HUF

WOMEN CAN BE A KARTA OF HUF In a recent judgment, Delhi High Court has ruled that after Hindu Succession (Amendment) Act, 2005 there is no reason why Hindu women should be denied the position of a Karta. If a male member of an HUF, by virtue of his being...

Posted on 05 February 2016 (Downloads: 210) LAW

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