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TaxGuru - Complete Tax Solution. LATEST TAX NEWS & UPDATES | TAX NOTIFICATION, ARTICLE, CIRCULAR, DIRECT / INDIRECT TAX & CORPORATE LAW RELATED INFORMATION * Articles * News * Judiciary * Notifications VALUATION REQUIRED UNDER VARIOUS ACTS BY REGISTERED VALUER Company Law - 1. Valuation under the Companies Act, 2013 The Companies Act, 2013 lists many rules and regulations. Even Valuation under the Companies Act, 2013 has few of the most important rules and regulations. A. Section 62(1)(c) – Preferential Issue of Further Shares. As per Section 62(1) (c), for preferential allotment of shares, company h... Read More AUDIT PLANNING: COMPREHENSIVE STUDY (ISA 300) CA, CS, CMA - The main concern of auditor is to perform his engagement in an effective manner. 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It provides for TDS (Tax Deduction at Source) on cash withdrawals from banks, post offices, and co-operative banks by certain persons. The section is applicable […]... Read More CLAUSE BY CLAUSE COMPARISION OF CHPATER 6 OF FTP DGFT - The FTP 2015-20 was extended till 31.03.2023 and a new FTP 2023 without any end date has been announced effective 01.04.2023. In this article only Chapter 6 of the Policy is being compared and comments were given wherever the changes were proposed: FTP 2023 FTP 2015-20 Comments, if any 6.00 Introduction and Objective (a) Units […]... Read More View More Articles EMPANELMENT FOR INTERNAL AUDIT OF POWER GRID CORPORATION OF INDIA LIMITED CA, CS, CMA - Empanelment for Internal Audit of Power Grid Corporation of India Limited of Partnership / Limited Liability Partnership Firms Of Chartered Accountants / Cost Accountants POWER GRID CORPORATION OF INDIA LIMITED (A Govt. of India Undertaking) NOTICE INVITING EXPRESSION OF INTEREST (EOI) FOR EMPANELMENT OF PARTNERSHIP / LIMITED LIABILITY P... Read More ICSI: EXTENSION OF LAST DATE FOR OBTAINING MANDATORY CPE CREDITS CA, CS, CMA - Council of ICSI Institute has extended the last date for obtaining the mandatory CPE credits by the members till May 31, 2023.... Read More COMPREHENSIVE FAQS ON SEBI (PIT) REGULATIONS 2015 SEBI - SEBI (Prohibition of Insider Trading) Regulations, 2015 have been amended from time to time. SEBI has been issuing guidance note and comprehensive FAQs.... Read More ELECTRONIC CASH LEDGER (ECL) MANDATORY WITH EFFECT FROM 01 APRIL 2023 Custom Duty - CBIC issued Circular No. 09/2023 - Customs, dated 30 March 2023 to clarify on phased implementation of Electronic Cash Ledger (ECL) with effect from 01 April 2023.... Read More UPDATION OF ICAI MEMBER’S PROFILE AT SELF SERVICE PORTAL WITH GSTIN CA, CS, CMA - Members & Students Services (Grievances Handling and e-Sahaayataa) The Institute of Chartered Accountants of India 1st April, 2023 Announcement Updation of Member’s Profile at Self Service Portal with GSTIN The tax invoices for the membership fee and the fee for certificate of practice payable for the financial year 2023-24, is to b... Read More View More News ORDER OF ZIMMA PETITION QUASHED AS PASSED WITHOUT VERIFYING GENUINENESS OF THE CLAIM State of Assam Vs Ajeet Kumar Bhadani (Gauhati High Court) - Gauhati High Court held that order of Zimma petition is liable to be quashed as order was passed simply considering the submissions that areca nuts will be used for other purpose and not for human consumption without verifying genuineness of the claim.... Read More COST ALLOCATION BETWEEN GROUP COMPANIES WITHOUT ANY MARKUP IS REIMBURSEMENT OF EXPENSE NOT LIABLE FOR TDS Ray + Keshavan Design Associates Pvt. Ltd Vs DCIT (ITAT Bangalore) - ITAT Bangalore held that as software is procured from somewhere else and allotted to ground companies including the assesse, such cost allocated without any markup is reimbursement of expense and the same is not liable for TDS under section 195 of the Income Tax Act.... Read More SUBSIDY UNDER RAJASTHAN INVESTMENT PROMOTION POLICY-2003 NOT INCLUDIBLE IN TRANSACTION VALUE FOR LEVY OF EXCISE DUTY Harit Polytech Pvt. Ltd. Vs Commissioner (CESTAT Delhi) - CESTAT Delhi held that the subsidy amount received under Rajasthan Investment Promotion Policy-2003 using VAT-37B challan cannot be included in the transaction value for the purpose of levy of central excise duty under section 4 of the Excise Act.... Read More INADEQUACY OF ENQUIRY DOESN’T GIVE JURISDICTION TO CIT TO INVOKE PROVISIONS OF SECTION 263 PCIT Vs Shivshahi Punarvasan Prakalp Ltd (Bombay High Court) - Bombay High Court held that present case is not a case of lack of enquiry, however, it can be a case of inadequate enquiry. Accordingly, inadequacy of enquiry does not give jurisdiction to the CIT to invoke provisions of Section 263 prior to the insertion of Explanation 2.... Read More LIMITATION PERIOD IS TO BE CALCULATED FROM DATE OF AMENDMENT WHEN BILL OF ENTRY IS AMENDED Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi) - CESTAT Delhi held that in case of amendment in Bill of Entry, period of limitation should be counted from the date of amendment and not from the date of assessment of Bill of Entry.... Read More View More Judiciary RBI MASTER CIRCULAR ON CONDUCT OF GOVERNMENT BUSINESS BY AGENCY BANKS (01/04/2023) - RBI Master Circular on Conduct of Government Business by Agency Banks - Payment of Agency Commission dated April 1, 2023... Read More SEPARATE REGISTRATION IN RESPECT OF FIRST TIME IMPORT & EXPORT AT JNCH (29/03/2023) - Once registration is completed by an IEC holder for, first time import, Customs Officers will not insist upon registration for export from same IEC holder if it undertakes export for first time.... Read More ONLINE EXCISE & SERVICE TAX PAYMENT VIA ICEGATE E-PAYMENT GATEWAY (30/03/2023) - With effect from 01.04.2023 ICEGATE-e-Payment Gateway will be implementing Internet Banking also as an additional channel for making e-payment of Central Excise duty & Service Tax dues.... Read More MASTER CIRCULAR – PRUDENTIAL NORMS ON INCOME RECOGNITION, ASSET CLASSIFICATION (01/04/2023) - The policy of income recognition has to be objective and based on the record of recovery. Therefore, the banks should not charge and take to income account interest on any NPA. This will apply to Government guaranteed accounts also.... Read More RULES FOR MANNER OF MAKING PAN INOPERATIVE APPLICABLE FROM 01.07.2023 (01/04/2023) - Rule 114AAA of the Income-tax Rules, 1962 related to Manner of making permanent account number (PAN) inoperative is applicable from 1st day of July, 2023. Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) New Delhi *** Order No. F. No. 370142/... Read More View More Notifications FAQS Comprehensive FAQs on SEBI (PIT) Regulations 2015 SEBI (Prohibition of Insider Trading) Regulations, 2015 have been amended from time to time. SEBI has been issuing guidance note and comprehensive FAQs.... Read More 121 FAQ’s on Legislation of Prevention of Money Laundering (PMLA) 2002 Article contains FAQs on Preliminary Introduction on PMLA, 2002 in India (Chapter-I), Money Laundering Offence under PMLA, 2002 in India (Chapter-II), Attachment + Adjudication + Confiscation under PMLA (Chapter-III), Obligations of Banking Companies + Financial Institution + Etc. (Chapter-IV) , Summons + Searches and Seizures + Etc. unde... Read More How to Associate DSC on MCA V3 Portal (FAQ) 1) Who can associate DSC on MCA V3 Portal? Ans: Only Business Users can register their DSC on MCA V3 Portal. Registered Users are not allowed to associate their DSC on MCA V3 Portal. Users who have existing User IDs as Registered Users: Please login to the portal Upgrade yourself to Business User Associate DSC […]... Read More Top 10 most frequently asked trademark questions answered A trademark is a word, logo or tagline that identifies your business’s products and services. It helps to build your business’s identity. It further prevents any third party from trading upon your established goodwill. In other words a mark which represent your trade is called Trademark .... Read More Link Aadhaar FAQs & How to link Aadhaar and PAN Section 139AA of the Income Tax Act provides that every individual who has been allotted a permanent account number (PAN) as on the 1st day of July, 2017, and who is eligible to obtain an Aadhaar number, shall intimate his Aadhaar number in the prescribed form and manner.... Read More View All FAQs BROWSE ALL CATEGORIES | VIEW ALL SECTIONS CA, CS, CMA (6,359) Company Law (9,036) Corporate Law (11,528) Custom Duty (9,898) DGFT (4,961) Excise Duty (5,091) Fema / RBI (5,448) Finance (6,002) Goods and Services Tax (22,172) Income Tax (45,009) SEBI (4,866) Service Tax (4,264) INCOME TAX PLANNING CHOICE OF TAX REGIME FOR BETTER TAX PLANNING When the Budget announced by Finance Minister Smt Nirmala Sitaraman, every individual have a smile on his face for income tax slab announcement, even most people waiting only ... Read More TAX PLANNING WHILE SETTING UP OF A BUSINESS WITH REFERENCE TO NATURE OF BUSINESS Tax Planning while setting up of a business with reference to Nature of business related with A.Y 2021-2022, A.Y 2022-2023 and A.Y 2023-2024-An analysis of Six important Deduc... Read More TAX PLANNING WHILE SETTING UP OF A BUSINESS WITH REFERENCE TO LOCATION Tax Planning while setting up of a business with reference to location related with A.Y 2021-2022 , A.Y 2022-2023 and A.Y 2023-2024. You will get the following deductions if y... Read More » View More INCOME TAX DEDUCTIONS DENIAL OF DEDUCTION U/S 80P FOR NON-FILING RETURN WITHIN DUE DATE PRESCRIBED U/S 139(1) IS UNJUSTIFIED ITAT Rajkot held that denial of deduction under section 80P of the Income Tax Act on the allegation of non-filing of Return of Income within the due date prescribed under sect... Read More TAX PLANNING WHILE SETTING UP OF A BUSINESS WITH REFERENCE TO LOCATION Tax Planning while setting up of a business with reference to location related with A.Y 2021-2022 , A.Y 2022-2023 and A.Y 2023-2024. You will get the following deductions if y... Read More BENEFIT OF DEDUCTION U/S 80IB(10) AVAILABLE ON PROFIT ON TRANSFER OF FLAT TO PARTNERS ITAT Chennai held that profit on transfer of flats to partners is computable in the hands of firm, however, benefit of deduction u/s 80IB(10) of the Income Tax Act duly availa... Read More » View More CALCULATORS AUTO CALCULATE INCOME TAX CALCULATOR FOR F.Y.2023-24 & A.Y.2024-25 Tax benefits of New and Old Tax Regime as per Budget 2023| With Auto Calculate Income Tax Preparation Software All in One in Excel for the all the salaried persons for the F.Y... Read More AUTO INCOME TAX CALCULATOR FOR F.Y.2023-24 AND A.Y.2024-25 How to save your income tax for the A.Y.2023-24 with Auto calculate Income Tax Calculator All in One for the F.Y.2023-24 and A.Y.2024-25. Download from the below-attached file... Read More INCOME TAX ARREARS RELIEF CALCULATOR U/S 89(1) WITH FORM 10E Income Tax Arrears Relief Calculator U/s 89(1) with Form 10E for the F.Y. 2023-24 and A.Y. 2024-25 Salary arrears are understood as unpaid wages of the previous period accrued... Read More » View More RATE CHARTS TDS RATE CHART FOR FY 2023-2024 (AY 2024-2025) TDS Rate Chart for Financial Year (FY) 2023-2024 / Assessment Year (AY) 2024-2025 including Budget 2023 Amendments Tax Deduction at Source (TDS) is one of the important compli... Read More NEW INCOME TAX SLABS FY 2023-24 (AY 2024-25) / FY 2022-23 (AY 2023-24) New Income Tax Slabs FY 2023-24 (AY 2024-25) / FY 2022-23 (AY 2023-24) – New Tax Rates for FY 2022-23/ FY 2021-22 Finance Budget 23-24 New Income Tax Regime The most of the ... Read More INCOME TAX RATES FOR FY 2023-24 (AY 2024-25) This article summarizes Income Tax Rates, Surcharge, Health & Education Cess, Special rates, and rebate/relief applicable to various categories of Persons viz. Individuals (Re... Read More » View More FEATURED POSTS 1. Analysis of All GST Notifications Issued on 31st March 2023 2. New GST Amnesty Scheme w.e.f. 01/04/2023 3. Income Tax Calculator Financial Year 2023-24 (AY 2024-25) 4. Analysis of 8 GST Notifications issued on 31st March, 2023 5. Summary of amnesty schemes issued on 31st March 2023 under GST View All Featured Posts * Newsletter Join our newsletter to stay updated on Taxation and Corporate Law. LATEST POSTS 1. ICSI: Extension of Last Date For Obtaining Mandatory CPE Credits 2. Valuation Required Under Various Acts by Registered Valuer 3. Audit Planning: Comprehensive Study (ISA 300) 4. Revolutionizing Virtual CFO Services with Custom Automation & AI: A Product Manager’s Perspective 5. Comprehensive FAQs on SEBI (PIT) Regulations 2015 6. Section 194N-TDS on Cash Withdrawal W.E.F. 01/04/2023 7. Clause by clause comparision of Chpater 6 of FTP 8. Basics of E-Way Bill Under GST Act 2017 9. 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