Research Paper
Budget Highlights_2022-23
2022-23 No change in the Income Tax Rates (incl. Surcharge, cess); AMT & MAT Rate except for some specific cases
Budget Highlights_2021-22
2021-22 Fiscal Deficit seen at 6.8% of GDP, Govt plans to raise 80,000 Crores from the Bond Market in next two months
Income Tax - during Covid-19
Take away from the Hon’ble Finance Minister’s Press meet relating to Direct Tax.
An Insight on Recent Changes on Companies Act, 2013
We wish to bring to your kind attention an insight on the recent amendments, the applicable compliances for a Private Limited Company under Companies Act, 2013.
Budget 2020
A new Section 115BAC has been proposed to be inserted to provide an alternative to Individuals and HUFs to pay tax at lower rates. Option under this scheme can be exercised by every individual or the HUF.
E-assessment
The Income Income TaxTax department department departmentissuedissued issued issuedanotification notification notification notification videvide 62 /2019 giving giving effect effecteffect to the theIncome
E -Invoicing
The GST Council, in its 37th meeting held on 20th Sept 2019, has approved introduction of ‘Electronic Invoicing’ in a phased manner for reporting of business to business (B2B) invoices
Sabka Vishwas Scheme 2019
The Sabka Vishwas Scheme, 2019 is a scheme proposed in the Union Budget, 2019, and introduced to resolve all disputes relating to the erstwhile Service Tax and Central Excise Acts,
Importancne of Will
There is an old saying: Where there’s a Will, there’s a way. In the absence of a properly-executed Will, however, the ways ahead may sometimes be not only too many, but also too complicated.
Doing business in India
India is one of the oldest civilizations in the world with a diverse variety and rich heritage.
GST for Amortisation cost on FOC Basis
It is a common practice in the manufacturing industry to outsource a part of the manufacturing activity to third parties such as contract
Equalization Levy
The world has long moved on from bricks and mortar denoting a place of business.
GST on Ocean Freight
Ocean freight is the logistics of exporting and importing cargo by shipping lines.
Challenges To Shell Companies In India
However, the term shell company is mostly used for illegal shell companies and such companies should be identified on the basis of purpose of their creation.
Effects of Predatory pricing on competition
The Predator sets its price so low for a sufficient period of time to drive out the competitors from the market and thus he makes the market more vulnerable to monopoly
Interest rate Impact on economy
Interest InterestInterest InterestInterestInterestraterateraterateis the amount amount amountalender lender lender chargescharges chargescharges forfor thethe use of assets, assets, assets,expressedexpressed expressed expressed as apercentage percentage percentagepercentage percentageof the principal .