ICAI announces Extension of Condonation Scheme to regularize UDIN upto 31-03-2021
Extension of Condonation Scheme to regularize UDINs It is informed by the Central Board of Direct Taxes (CBDT) that UDINs...
Month: March 2021
Section 73 of the Companies Act 2013: (Acceptance of Deposits By Companies)
Section 73 of the Companies Act 2013: (Acceptance of Deposits By Companies) (1) On and after the commencement of this...
Articles of Association of a Company
Section 5 of the Companies Act 2013:- (1) The articles of a company shall contain the regulations for management of...
E-Invoicing shall be implemented for taxpayer having aggregate turnover of Rs. 50 crores and above from 1st April 2021
E-Invoicing shall be implemented for taxpayer having aggregate turnover of Rs. 50 crores and above. This limit will be applicable...
Startup Registration Online Steps
What is a startup? A startup is a newly established business, usually small, started by 1 or a group of...
New Annual Return Form MGT-7A for OPCs & Small Companies
Recently, Ministry of Corporate Affairs (MCA) on 5th March, 2021 issue two notifications:- First Notification is with regard to notify the date of...
MCA notifies the commencement date on which Section 23(i) of the Companies (Amendment) Act, 2017 will come into force
The Ministry of Corporate Affairs (MCA) notified the commencement date on which Section 23(i) of the Companies (Amendment) Act, 2017...
Analysis of GST Rule 86B – Restriction on ITC Utilisation in ECL
ANALYSIS OF RULE 86B OF THE CGST RULES 2017 – Restriction on ITC Utilisation in Electronic Credit Ledger (ECL) Applicability...
CBDT issues Instructions regarding Selection of Cases for issue of Notice u/s 148 of the Income Tax Act, 1961
1. The Central Board of Direct Taxes and Customs (CBDT) issued the Instructions regarding the selection of cases for the...
Memorandum of Association of a Company
2: 4 (b) the State in which the registered office of the company is to be situated; 3&5 (d) the...