Can Re-opening of Accounts on Court’s or Tribunal’s Orders
Section 130 of the Companies Act 2013:- (1) A company shall not re-open its books of account and not recast...
Payment of Tax by Taxpayers under QRMP Scheme, for the month of March, 2021
Payment of Tax by Taxpayers under QRMP Scheme, for the month of March, 2021 1. All taxpayers having aggregate turnover...
TDS Rate Applicable for FY 2021-22 or AY 2022-23
RATES OF TDS APPLICABLE FOR FINANCIAL YEAR (FY) 2021-22 OR ASSESSMENT YEAR (AY) 2022-23 as compiled by The Institute of...
Income Tax Return: JSON enabled only for ITR 1 and ITR 4, CBDT introduces ITR Offline utility for AY 2021-22 [Read Instructions]
The Income Tax Department has introduced the offline utility for Assessment Year 2021-22, based on new technology JavaScript Object Notation...
Financial Statement Means as per Companies Act
Section 129 of the Companies Act 2013:- (1) The financial statements shall give a true and fair view of the...
Books of Account, etc., to be kept by Company
Section 128 of the Companies Act 2013:- (1) Every company shall prepare and keep at its registered office books of...
Punishment for Failure to Distribute Dividends
1 Exception/ Modification/ Adaptation In case of Nidhi company - Section 127 shall apply, subject to the modification that where the...
Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance Pending Registration of Transfer of Shares
Section 126 of the Companies Act 2013: Right to Dividend, Rights Shares and Bonus Shares to be Held in Abeyance...
Investor Education and Protection Fund
Section 125 of the Companies Act 2013: (1) The Central Government shall establish a Fund to be called the Investor...
Unpaid Dividend Account
Section 124 of the Companies Act 2013: (1) Where a dividend has been declared by a company but has not...