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Update Company Law Income Tax

Update Company Law Income Tax

Update Company Law Income Tax

Update Company Law Income Tax

Updates

1) CL:As per Companies Act 2013, turnover includes revenue from operations & it does not include other incomes.

2) CL: Dates of Board meetings in MGT 7 , in case of small companies or any other company, will be for financial year.

3) IT: Interest u/s 215 cannot be levied if partner had paid advance tax in individual capacity on bonafide estimate of firm’s income. Punjab & Haryana High Court in CIT Vs Mahesh Munjal HUF.

4) IDT: Application for Duty Credit Scrips of additional 2% under Market Linked Focus Product Scheme. Trade Notice 08/2015.

5) SEBI: SEBI has prescribed the disclosure requirements in the abridged prospectus in accordance with the provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 and the Companies Act, 2013.

6) Gold scheme: Govt. has notified interest rate of 2.25% and 2.50% under Gold Monetization Scheme.

7) SEBI: SEBI has vide its circulars dated November 04, 2015 issued formats of declaring voting results and Business Responsibility Report under Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”)

Update Company Law Income Tax

Update Company Law Income Tax

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