Section 69D of the Income Tax Act
Amount borrowed or repaid on hundi Section 69D of the Income Tax Act: Where any amount is borrowed on a hundi from, or...
Month: August 2021
Section 69C of the Income Tax Act
Unexplained expenditure, etc. Section 69C of the Income Tax Act: Where in any financial year an assessee has incurred any expenditure...
Section 69B of the Income Tax Act
Amount of investments, etc., not fully disclosed in books of account. Section 69B of the Income Tax Act: Where in any...
Section 69A of the Income Tax Act
Unexplained money, etc. Section 69A of the Income Tax Act: Where in any financial year the assessee is found to be...
Unexplained investments : Section 69 of the Income Tax Act
Unexplained investments Section 69 of the Income Tax Act: Where in the financial year immediately preceding the assessment year the...
Section 68 of the Income Tax Act
Cash credits Section 68 of the Income Tax Act: Where any sum is found credited in the books of an assessee...
How to compute a member’s share in income of AOP or BOI
Method of computing a member's share in income of association of persons or body of individuals. Section 67A. (1) In...
AS-25 : Interim Financial Reporting
Accounting Standard (AS) 25 Interim Financial Reporting Objective The objective of this Standard is to prescribe the minimum content of...
Section 234G of the Income Tax Act
Section 234G – Late fees for default in the furnishing of statement in Form No. 10BD/ default in the issuance...
Listed entities to disclose shareholding, segregated into promoter(s) & promoter group
Securities and Exchange Board of India CIRCULAR SEBI/HO/CFD/CM D/CIR/P/2021/616 August 13, 2021 To, All Listed entities All Recognized Stock Exchanges...