Download Files uploaded by P C Agrawal

445 KB

SC on deductibility of Employees' contribution to PF & ESI

SC on deductibility of Employees' contribution to PF & ESI

The Supreme Court in its judgement dated 12.10.2022 has held that employeeâ€™s contribution towards PF and ESI has to be paid on or before due date to claim deduction u/s 36(1)(via) read with Section 43B of Income Tax Act 1961. There is a marked distinct...

Posted on 08 November 2022 (Downloads: 217) Income Tax

737 KB

PPT - LLP Amendment Act 2021

PPT on LLP Amendment Act 2021 effective from 1st April 2022...

Posted on 21 April 2022 (Downloads: 216) Corporate Law

3901 KB

Companies (Accounting Standards) Rules 2021

Companies (Accounting Standards) Rules 2021 notified by MCA in consultation with NFRA to be applicable to all companies other than Ind-AS companies....

Posted on 25 June 2021 (Downloads: 268) Corporate Law

1246 KB

Companies (Indian Accounting Standards) Amendment Rules 2021

Companies (Indian Accounting Standards) Amendment Rules 2021 ...

Posted on 21 June 2021 (Downloads: 164) Corporate Law

542 KB

Sch III to Companies Act 2013 amended w.e.f. 1st April 2021

Schedule-III to Companies Act 2013 (financial statements) as amended w.e.f. 1.4.2021...

Posted on 03 May 2021 (Downloads: 650) Corporate Law

2161 KB

Companies Act 2013 as amended as on 30.4.2021

Companies Act 2013 as amended as on 30.4.2021...

Posted on 30 April 2021 (Downloads: 473) Corporate Law

700 KB

Accounting software of companies must provide audit trail

Accounting software of all companies must mandatorily provide for audit trail for financial year commencing on or after 1st April 2021. It should have feature to record audit trail of each transaction, creating the edit log of changes made & ensuring tha...

Posted on 31 March 2021 (Downloads: 282) Corporate Law

479 KB

Sch.III to Companies Act 2013 amended w.e.f. 1st April 2021

Schedule-III to Companies Act 2013 has been amended w.e.f. 1st April 2021 providing for more disclosures in financial statements....

Posted on 27 March 2021 (Downloads: 595) Corporate Law

607 KB

New definition of MSME w.e.f. 1.7.2020 notified

Notification dated 1.6.2020 notifying new definition of micro, small and medium enterprises under MSMED Act 2006 w.e.f. 1.7.2020...

Posted on 03 June 2020 (Downloads: 235) Corporate Law

236 KB

Package Scheme of Incentives 2019

New Package Scheme of Incentives 2019 notified by Maharashtra Govt on 16.9.2019....

Posted on 18 September 2019 (Downloads: 270) GST

82 KB

Excel file of exempted deposits for filing DPT-3 with ROC

Excel file for working of exempted deposits for filing DPT-3 with ROC as on 22.1.2019...

Posted on 26 March 2019 (Downloads: 2691) Corporate Law

394 KB

PF is applicable on all special allowances - Supreme Court

Supreme Court in its landmark judgement given on 28.2.2019 has held that all special allowances are part of basic wages and PF is applicable on the same. It will have far reaching impact on the industry....

Posted on 02 March 2019 (Downloads: 566) LAW

1652 KB

Companies (Amendment) Ordinance 2019

PPT on Companies (Amendment) Ordinance 2019...

Posted on 12 February 2019 (Downloads: 412) Corporate Law

2542 KB

ROC return for MSME

Compliances pertaining to MSME including new ROC return to be filed as per MCA notification dated 22.1.2019....

Posted on 12 February 2019 (Downloads: 837) Corporate Law

2936 KB

Return of deposits DPT-3

Provisions relating to ROC return on deposits under Companies Act 2013 (DPT-3) as per new notification dated 22.1.2019....

Posted on 12 February 2019 (Downloads: 820) Corporate Law

1298 KB

Sec.56(2)(viia) not applicable to fresh issue of shares

Very important clarification dated 31.12.2018 from CBDT - Sec.56(2)(viia) is not applicable to fresh issue of shares by a company in which public are not substantially interested. It is applicable only in case of transfer of shares....

Posted on 03 January 2019 (Downloads: 200) Income Tax

264 KB

Mandatory registration on TReDS platform of RBI

All companies having turnover of over Rs.500 crores are required to get themselves onboarded on Trade Receivables Discounting System platform set up as per RBI notification. ROC will monitor compliance....

Posted on 09 November 2018 (Downloads: 380) Corporate Law

264 KB

New half yearly return to MCA for dues to MSME

All companies whose payment to MSME suppliers exceed 45 days are required to file new half-yearly return to MCA stating amount due and reasons of delay....

Posted on 09 November 2018 (Downloads: 702) Corporate Law

475 KB