Taxmann Accounts & Audit provides a complete guidance on implementation of Ind AS. It covers Indian Accounting Standards, Accounting Standards, Model CARO reports, ICDS, Income Computation, All about Ind AS, etc. Subscribe now to get more https://www.taxmann.com/bookstore/accountsandaudit.aspx
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JAIIB-MODULE C IIBF Latest Edition Taxmann Publications Pvt.Ltd., Price Rs.345/- JAIIB - Work Book on Principles of Banking; Accounting & Finance for Bankers ...
JAIIB-MODULE C IIBF Latest Edition Taxmann Publications Pvt.Ltd., Price Rs.345/- JAIIB - Work Book on Principles of Banking; Accounting & Finance for Bankers ...
Every year 'Taxmann' predicts and suggests various substantive and procedural changes to taxation laws based on judicial litigations, prevalent uncertainties and change in the business environment.
JAIIB-MODULE C IIBF Latest Edition Taxmann Publications Pvt.Ltd., Price Rs.345/- JAIIB - Work Book on Principles of Banking; Accounting & Finance for Bankers ...
IPA offers various diploma courses after BCom in the accounting field like Tally ERP, BUSY, Taxmann, Computex, Visual Payroll, SAP Fico, MS office, Advance Excel. Visit the website for more information.
IPA offers various diploma courses after 12th commerce in the accounting field like Tally ERP, BUSY, Taxmann, Computex, Visual Payroll, SAP Fico, MS office, Advance Excel. Visit the website for more information.
The countdown for the Budget 2016 has begun. From average taxpayer to tax experts, all eyes are transfixed on the Union Budget 2016. Every year 'Taxmann' comes out with its expectations from the Union Budget.
The countdown for the Budget 2016 has begun. From average taxpayer to tax experts, all eyes are transfixed on the Union Budget 2016. Every year 'Taxmann' comes out with its expectations from the Union Budget.
Job oriented course is necessary for those who are looking for course that provides high salary job. Institute of professional accountant offers Job Oriented Course After Graduation like tally, busy, SAP, Taxmann etc. read the PPT for more information.
The Union-Budget for the Financial Year 2018-19 is expected to be presented on February 1, 2018. This would be the last full budget of NDA Government, as the budget for next year shall be an interim budget. Stay updated with latest news on budget, budget updates, etc. Visit taxmann.com
The best way to learn about the new taxation rule is through the GST book. At Aggarwal Law House, you will be provided with a plethora of GST Books, to help you understand the new law.
The Union Budget 2025, presented by Finance Minister Nirmala Sitharaman, will focus on India’s path to becoming a developed nation by 2047. This budget will address key economic challenges such as slowing GDP growth, inflation, and fiscal balance. With a strategic emphasis on agriculture, employment, infrastructure, and social development, it aims to foster inclusive growth, enhance digital governance, and support innovation. The budget’s alignment with India’s long-term vision will shape the nation's economic trajectory, setting the stage for sustainable growth and modernization.
It is quite common in today's competitive environment to see multinational enterprises incurring advertisement expenses to promote the products and to increase the sales.
The Govt. has given an opportunity to persons who have not paid full taxes on their income of earlier years to come forward and declare the undisclosed income under the 'Income Declaration Scheme' (IDS).
A new composition scheme has been notified under the Delhi VAT Act Vide Notification No. F.3(29)/Fin(Rev-I) 2015-2016/dsvi/93 dated 18.3.2016 with effect from 1.4.2016 for every registered dealer -
The OECD issued new formal transfer pricing documentation guidance 29 June 2016 to both tax administrations and multinational enterprises. The guidance implements BEPS Action 13 Country-by-Country document reporting.
The Real Estate (Regulation and Development) Bill has been cleared by both houses of parliament. The provisions of this new legislation assume critical importance in the context of internal controls at real estate companies.
The government is propagating much about simplicity and uniformity of the proposed GST regime but the Model GST Draft Act, 2016 does not compliment the avowed promises made.
The constitutional validity of levy of service tax on restaurants and short-term accommodation has been challenged many times before different High Courts.
The scope and meaning of the term "sale" in the context of taxation has been ever expanding. This has resulted in several controversies in sales tax laws
The Companies Act, 2013 ushered in a new era in the corporate law regime in India and has brought the Indian corporate laws in tune with the global corporate law best practices. The various changes introduced in the Act of, 2013 will have a lasting impact on the way business is conducted by companies in this country.
According to IND-AS Rules, the Companies and their auditors shall comply with the IND-AS Rules in preparation of their financial statements and auditor's reports respectively. IND-AS Rules are aligned with the International Financial Reporting Standards (IFRS) and are mandatorily applicable on certain class of companies from April 1, 2016.
Companies Amendment Bill, 2016 (the bill) was introduced in Lok Sabha on 16th March, 2016. Most of the amendments proposed in bill are broadly aimed at addressing difficulties in implementation of provisions of Companies Act, 2013.
This article highlights the nuances in determining the pre-emption clause in the Articles of Association and clarifies the difference between transfer of shares under the Scheme of amalgamation and transfer of shares covered under the pre-emption clause of the Articles of Association of the Company.
The provisions of Income-tax law are subject to interpretations, which include multiple and diametrically opposite interpretations at different points of time.
The fundamental right to practice any profession in India, as provided by Article 19(1)(g) of the Constitution of India is subject to certain limitations as contained in Article 19(6) which empowers the State to make any law imposing reasonable restrictions on the exercise of such rights in the interest of general public.
In the ever growing digital world it is possible to be heavily involved in the economic life of another country without having a fixed place of business therein which results in base erosion.
Section 32(1)(iia) of the Income Tax Act, 1961 provides for the benefit of additional depreciation in respect of any new machinery or plant (other than ships and aircrafts), which has been acquired and installed by an assessee engaged in the business of manufacture or production of any article or a thing.
Large scale, efficient Infrastructure is the basic requirement for any economy to function competitively. This is also essential to maintain and updated these infra for continuous growth and smooth running of economy.
The provisions of Section 115JB provide for levy of MAT on basis of "book profits", i.e., the profit disclosed in profit and loss account prepared in accordance with provisions of The Companies Act.
In this era of digitalisation where the world has become a global village and distances are no longer a challenge, flow of capital has become easier and faster.
As it is said, a fine is a tax for doing wrong, a tax is a fine for doing well. In connotation to that, it may be said that scrutiny is the punishment for this well doing and consequent filings with tax authorities.
. The Competition Act 2002("Act") was enacted for the establishment of a Commission to prevent practices having adverse effect on competition, to promote and sustain competition in markets, to protect the interests of consumers and to ensure freedom of trade carried on by other participants in markets, in India, and for matters connected therewith or incidental thereto.
The Constitutional amendment bill has been cleared by both the houses of parliament and now states have started to ratify the same with amazing speed so now it is sure that GST will be a reality sooner or later.
It is quite common that acquisitions are regulated by the sectoral regulator in addition to market regulator, SEBI. RBI governs acquisition or transfer of control of NBFCs, amalgamation, issue and pricing of shares by of private sector banks, etc.
For any taxing statute to be functional it should define a taxable event, value and rate of tax, time of deposition of tax, person liable to deposit tax and with whom tax is to be deposited.
The transfer pricing provisions was introduced in the income-tax act, 1961 ("The Act") with an intention to curb tax avoidance by multinational group companies.
Over a long time, the relationship between the activation of financial resources for development and international tax cooperation have featured prominently in the outcomes of various reports of the bodies working at the international level to coordinate and harmonize the efforts of various countries to eliminate tax evasion and avoidance en masse.
MCA vide its notification dated June 30, 2016 amends the Companies Rules, 2014 by issuing Companies Amendment Rules, 2016 giving relaxation to the companies in terms of filing and disclosure requirements related to appointment and remuneration of directors and key managerial personnel in a company.
With almost 2.5 years elapsed after enforcing several provisions of Companies Act, 2013 (Act, 2013) the Ministry of Corporate Affairs (MCA) is continuously revisiting and revamping the rules issued thereunder in order to align with policy initiatives or as a corrective measure in response to practical difficulties faced by corporate.
In a significant judgment dated 11th July, 2016, the Hon'ble Supreme Court of India disposed of five appeals filed in 2010 by the Securities & Exchange Board of India against the impugned order dated 30th December, 2009 passed by the Securities Appellate Tribunal, Mumbai whereby the SAT had allowed the appeals filed by the Respondents
0 Following the insertion of Section 9A in the Income-tax Act, 1961 ('Act, 1961') (popularly known as "Safe Harbour Norms"), SEBI has hailed to foreign fund management activity in the country and has come up with a consultation paper seeking comments from public for the amendments to the SEBI (Portfolio Managers) Regulations, 1993 wherein it is proposed that an existing or new SEBI registered Portfolio Manager maybe permitted to act as Eligible Fund Manager ("EFM") to manage Eligible Investment Funds ("EIFs").
Amongst the various new schemes and changes brought about by the Budget, 2016, one of the most talked about and significant change is Income Declaration Scheme, 2016
A person who has been served a notice under section 73(1) would be liable to pay penalty under section 76, not excluding 10% of such amount as mentioned in notice .
The existing provisions of section 206AA of the Income Tax Act, 1961 ("the Act"), inter alia, provide that any person who is entitled to receive any amount on which withholding tax ("WHT") provisions apply shall furnish his Permanent Account Number ("PAN") to the deductor, failing which a higher WHT rate of 20% will be applicable.
The most violent criticism of the NDA Govt., headed by Shri Narendra Modi, had been that in two years of its functioning, he has not made any big bang economic reforms.