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Analysing the Critical Role of Appointed Date in Scheme of Arrangements
The new Companies Act, 2013 marked a significant departure, replacing the time-honoured Companies Act,1956. There were certain modifications, abolitions that introduced new concepts. While much of the Act superseded its predecessor, however there were some new adaptations made with respect to few elements. Among these element, was the concept and idea of ‘Appointed and Effective … Continue reading Analysing the Critical Role of Appointed Date in Scheme of Arrangements
Read more »A Peephole Towards Fallacies In Dispute Resolution Mechanism In Taxation Disputes – A Cry For Arbitration
Introduction India was ranked 63rd out of 190 nations in the World Bank’s Report on the Ease of Doing Business (EODB), 2020. On three of the 11 indicators used to determine a country’s overall ranking in the EODB report, it still has a score below 100. These are paying taxes, registering real estate, and enforcing … Continue reading A Peephole Towards Fallacies In Dispute Resolution Mechanism In Taxation Disputes – A Cry For Arbitration
Read more »Analysis of new Inserted Tax Deducted at Source (TDS) provision (Section194R)
Introduction To ease the burden of the assesses (general public who are taxpayers) to pay the tax on due date at the end of the financial year the Central Board of Direct Taxes (CBDT) deducts the tax at source on the due income before being credited to the general public. In this case, deduction is … Continue reading Analysis of new Inserted Tax Deducted at Source (TDS) provision (Section194R)
Read more »An Introduction to Double taxation Avoidance Agreement.
Introduction With the exponential growth of trade and commerce in the globalised era, the spectrum of taxes associated with it has also expanded with it. However, the question remains, which country will be the recipient of taxes paid by the corporation- the origin country or the source country? As a solution to this, the treaty … Continue reading An Introduction to Double taxation Avoidance Agreement.
Read more »All New 2019 Startup Policy of the DPIIT/DIPP (Widened Definition and Modified Norms)
Startups play a major role in any economy, they may be small in size but they do create a number of Jobs, more jobs means an improved economy. They also contribute to innovation and competition. Startups act as catalyst, once a startup is established, the process of industrialization and generate demands for various other units … Continue reading All New 2019 Startup Policy of the DPIIT/DIPP (Widened Definition and Modified Norms)
Read more »Linking of Aadhaar Card to PAN Mandatory for the Assesment Year 2019-2020. – Supreme Court of India
Aadhaar as everyone know is a 12-digit unique identity number that can be obtained by residents of India, based on their biometric and demographic data. Indian government has formed Unique Identification Authority of India (UIDAI), a statutory authority for collection of Data. Aadhaar is the world’s largest biometric ID system. World Bank Chief Economist Paul Romer described Aadhaar as “the … Continue reading Linking of Aadhaar Card to PAN Mandatory for the Assesment Year 2019-2020. – Supreme Court of India
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