Documents required for GST Migration (enrolment)*1 Following information/documents should be readily available by existing tax payer to enrol with GST Portal Provisional ID received from State/Central Authorities; Password received from the State/Central Authorities; Valid Email Address; Valid Mobile Number; Bank Account Details Copy of Registration Certificate in any law (RC) Documents: a) Proof of Constitution of Business: In case… Read More »
IN THE ITAT CHENNAI BENCH ‘A’ Assistant Commissioner of Income-tax, Non Corporate Circle-16, Chennai v. Kannan Santhanam N.R.S. GANESAN, JUDICIAL MEMBER AND D.S. SUNDER SINGH, ACCOUNTANT MEMBER IT APPEAL NO.636 (MDS.) OF 2016 [ASSESSMENT YEAR 2011-12] SEPTEMBER 15, 2016 Shiva Srinivas, JCIT for the Appellant. P.B. Srinivasan, CA for the Respondent. ORDER N.R.S. Ganesan, Judicial… Read More »
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DeMonetisation is our strategy to move towards less cash economy, Finance Minister Says
Tax rate in slump sale The Delhi High Court held that a transaction was a genuine “ slump sale ” that qualified for specific tax treatment. In this case, the sale involved a “going concern” that also included ongoing service contracts, employment contracts, and other tangible and intangible assets such as technical know-how. The case is: Triune… Read More »
The Companies (Removal of Difficulties) Fourth Order, 2016 MINISTRY OF CORPORATE AFFAIRS ORDER New Delhi, the 7th December, 2016 S.O. 3676(E).—Whereas clause (c) of sub-section (1) of section 434 of the Companies Act, 2013 (hereinafter referred to as the 2013 Act) provides that on a date which may be notified by the Central Government for… Read More »
Furnishing of CA certificate in Form 27BA in electronically shall be enabled w.e.f. from 15-01-2017 CBDT Notification 12/2016 [F.No. DGIT(S)/CPC (TDS)/Notification /2016-17], dated 8-12-2016 Procedure for the purposes of furnishing and verification of Form 27BA for removing of default of Short Collection and/or Non collection of Tax at Source – reg. 1. As per first proviso… Read More »
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 14th December, 2016 G.S.R. 1134(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with sections 230 to 233 and sections 235 to 240 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules, namely:- 1.… Read More »
रूपये की कहानी
Withdrawal of Legal Tender Character of the old Bank Notes in the denominations of ₹ 500/- and ₹ 1000/- (Updated as on December 13, 2016) (Updated as on December 13, 2016) 1. Why is this scheme introduced? The incidence of fake Indian currency notes in higher denomination has increased. For ordinary persons, the fake notes… Read More »