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      • Section 192 & 192A
        • Section 192-TDS on salary
        • Sec 192A-Payment of accumulated balance due to an employee
      • Sec 193 – TDS on Interest on Securities
      • series of Section 194
        • Sec 194-Dividends
        • Sec 194A-Interest other than “Interest on securities”
        • Sec 194B-Winnings from lottery or crossword puzzle
        • Sec 194BB-Winnings from horse race
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        • Sec 194D-Insurance commission
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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
        • Sec 194I-Rent
        • Sec 194IA-Payment on transfer of certain immovable property other than agricultural land
        • 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
        • Sec 195-Other sums
        • Sec 195A-Income payable “net of tax”
      • Section 196,196A,196B,196C &196D
        • Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
        • Sec 196A-Income in respect of units of non-residents
        • Sec 196B-Income from units
        • Sec 196C-Income from foreign currency bonds or shares of Indian company
        • Sec 196D-Income of Foreign Institutional Investors from securities
      • Section 197 & 197A
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        • Sec 197A-No deduction to be made in certain cases
      • Sec 198-Tax deducted is income received
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        • Sec 200A-Processing of statements of tax deducted at source
      • Sec 201-Consequences of failure to deduct or pay
      • Sec 202-Deduction only one mode of recovery
      • Section 203, 203A & 203AA
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        • Section – 115E : Tax on investment income and long-term capital gains
        • 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
        • Section – 115-I : Chapter not to apply if the assessee so chooses
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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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CA Neeraj Jawla June 5, 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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Section 101 of the Companies Act, 2013-Notice of Meeting

CA Neeraj Jawla June 5, 2023

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CA Neeraj Jawla June 6, 2023
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Companies Fresh Start Scheme, 2020 (CFSS)

CA Neeraj Jawla June 22, 2020

Due to Corona virus (COVID-19) pandemic Ministry of Corporate Affairs, in an attempt to ease matters for the companies, has...

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  • Circulars
  • Company Law

Clarification with regard to creation of deposit repayment reserve of 20% u/s. 73 (2) (C) of the companies Act 2013 and to invest or deposit 15% of amount of debentures u/r.18 of Companies (Share capital and Debentures) Rules 2014 – COVID-19 -Extension of time-regarding

CA Neeraj Jawla June 21, 2020

General Circular No. 24/2020 File No.02/08/2020-CL-V Government of India Ministry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan, Dr....

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  • Other/Misc

Amendment in Export Policy of Hydroxychloroquine API and its Formulations

CA Neeraj Jawla June 21, 2020

Notification No. 13/2015-2020 dated 18.06.2020: Amendment in Export Policy of Hydroxychloroquine API and its Formulations from ‘Prohibited’ to ‘Free’, with immediate effect. Government of...

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  • GST
  • Notifications

Companies can file GSTR-1 & GSTR-3B through EVC till 30-09-2020 (Notification 48/2020 dated 19-06-2020)

CA Neeraj Jawla June 20, 2020

⁦GST notification no. 48/2020 -CT dated 19.06.2020 issued to retroactively amend the Rule 26 to allow filing of GSTR-1 &...

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  • Circulars
  • Company Law

Major Relief Provided by MCA vide Circular No. 11/2020

CA Neeraj Jawla June 20, 2020

General Circular No. 11 /2020 F No.2/1/2020-CL-V Government of India Ministry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan,...

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  • Other/Misc

GENERATION OF UDIN IN BULK FOR CERTIFICATES

CA Neeraj Jawla June 19, 2020

UDIN Directorate The Institute of Chartered Accountants of India 17th June, 2020 GENERATION OF UDIN IN BULK FOR CERTIFICATES A...

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  • Articles
  • Company Law

Return of Deposit: Form DPT-3 (MCA)

CA Neeraj Jawla June 18, 2020

Form DPT-3 has to be filed annually on the MCA portal by every company other than a government company. The...

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  • Circulars
  • Company Law

MCA extends EGM deadline upto 30th September 2020

CA Neeraj Jawla June 16, 2020

General Circular No. 22/2020 F.No. o2/o1/202o CL-V Government of India Ministry of Corporate Affairs 5th Floor, 'A' Wing, Shastri Bhawan,...

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  • Income Tax
  • Notifications

Cost Inflation Index for Financial Year 2020-21- CBDT Notifies

CA Neeraj Jawla June 13, 2020

CBDT notifies Income Tax Cost Inflation Index for FY 2020-21 or AY vide  Notification No. 32/2020-Income Tax dated 12th June...

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  • GST
  • Press Release

Major Relief Provided in today GST Council Meeting

CA Neeraj Jawla June 12, 2020

Recommendations of GST council related to Law & Procedure Posted On: 12 JUN 2020 4:08PM by PIB Delhi The 40th...

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  • Sec 193 – TDS on Interest on Securities
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  • Sec 194DA-Payment in respect of life insurance policy
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  • Sec 194G-Commission, etc., on the sale of lottery tickets
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