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      • Section 192 & 192A
        • Section 192-TDS on salary
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        • Sec 194E-Payments to non-resident sportsmen or sports associations
        • Sec 194EE-Payments in respect of deposits under National Savings Scheme, etc.
        • Sec 194F-Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
        • Sec 194G-Commission, etc., on the sale of lottery tickets
        • Sec 194H-Commission or brokerage
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        • Sec 194IB-Payment of rent by certain individuals or Hindu undivided family
        • Sec 194IC-Payment under specified agreement
        • Sec 194J-Fees for professional or technical services
        • Sec 194LA-Payment of compensation on acquisition of certain immovable property
        • Sec 194LB-Income by way of interest from infrastructure debt fund
        • Sec 194LBA-Certain income from units of a business trust
        • Sec 194LBB-Income in respect of units of investment fund
        • Sec 194LBC-Income in respect of investment in securitization trust
        • Sec 194LC-Income by way of interest from Indian company
        • Sec 194LD-Income by way of interest on certain bonds and Government securities
        • Sec 194M-Payment of certain sums by certain individuals or Hindu undivided family
        • Sec 194N-Payment of certain amounts in cash
      • Section 195 & 195A
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      • Section 196,196A,196B,196C &196D
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        • Sec 196D-Income of Foreign Institutional Investors from securities
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        • Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
        • ​ Section – 115G : Return of income not to be filed in certain cases
        • Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
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Flash Story
Proxies means as per Companies Act, 2013 Section 104 of the Companies Act-Chairman of meetings Quorum for meetings under companies act Section 102 of the Companies Act, 2013:- Statement to be Annexed to Notice Section 101 of the Companies Act, 2013-Notice of Meeting

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Proxies means as per Companies Act, 2013

CA Neeraj Jawla June 6, 2023
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CA Neeraj Jawla June 6, 2023
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Section 102 of the Companies Act, 2013:- Statement to be Annexed to Notice

CA Neeraj Jawla June 5, 2023
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Proxies means as per Companies Act, 2013

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Proxies means as per Companies Act, 2013

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CA Neeraj Jawla June 6, 2023
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AS-16 : Borrowing Costs

CA Neeraj Jawla July 19, 2021

Accounting Standard (AS) 16 Borrowing Costs Objective The objective of this Standard is to prescribe the accounting treatment for borrowing...

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  • Articles
  • Company Law

AS-14 : Accounting for Amalgamations

CA Neeraj Jawla July 19, 2021

Accounting Standard (AS) 14 Accounting for Amalgamations Introduction 1. This standard deals with accounting for amalgamations and the treatment of...

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  • Company Law

Related Party Transactions under Companies Act 2013

CA Neeraj Jawla July 19, 2021

- Related Party Transactions: As per Section 2(76) of the Companies Act, 2013, Related party include- i) Director or its relative ii)...

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  • Company Law

AS-13 : Accounting for Investments

CA Neeraj Jawla July 19, 2021

Accounting Standard (AS) 13 Accounting for Investments Introduction 1. This Standard deals with accounting for investments in the financial statements...

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  • Articles
  • Company Law

AS-12 : Accounting for Government Grants

CA Neeraj Jawla July 18, 2021

Accounting Standard (AS) 12 Accounting for Government Grants Introduction 1. This Standard deals with accounting for government grants. Government grants...

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  • Company Law

AS-11 : The Effects of Changes in Foreign Exchange Rates

CA Neeraj Jawla July 18, 2021

Accounting Standard (AS) 11 The Effects of Changes in Foreign Exchange Rates Objective An enterprise may carry on activities involving...

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  • Company Law

Conversion of Company into Section 8 Company

CA Neeraj Jawla July 18, 2021

Any existing limited Company, i.e., private or public Company, whatsoever registered under this Act or under any previous company law...

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AS-10 :Property, Plant and Equipment

CA Neeraj Jawla July 17, 2021

Accounting Standard (AS) 10 Property, Plant and Equipment Objective 1. The objective of this Standard is to prescribe the accounting...

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  • Company Law

AS-9: Revenue Recognition

CA Neeraj Jawla July 16, 2021

Accounting Standard (AS) 9 Revenue Recognition (This Accounting Standard includes paragraphs set in bold italic type and plain type, which...

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  • Other/Misc

DGFT invites suggestions on New Foreign Trade Policy (2021-26)

CA Neeraj Jawla July 16, 2021

Government of India Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi-110011 Dated: 16th July, 2021 Trade...

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  • Sec 193 – TDS on Interest on Securities
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  • Section – 115E : Tax on investment income and long-term capital gains
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