Taxmann S Companies Act With Rules
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Taxmann S Company Law Manual Unique And Concise Presentation By Mapping The Text Of The Companies Act And The Relevant Rules To Their Corresponding Sections 2024 Edition
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-20
Taxmann S Company Law Manual Unique And Concise Presentation By Mapping The Text Of The Companies Act And The Relevant Rules To Their Corresponding Sections 2024 Edition written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-20 with Law categories.
This book is a unique compendium of the annotated text of the Companies Act 2013, along with relevant Rules framed thereunder. In other words, it contains a compilation of amended, updated & annotated text of the Companies Act, 2013 & Rules along with Circulars, Notifications and Secretarial Standards. What sets this book apart is the unique way of presenting the text of the Companies Act and relevant Rules mapped with the relevant Section of the Act. In other words, the annotation under each Section shows: • Relevant Rules framed under the relevant Section • Reference to relevant Forms prescribed • Exemptions available to private companies/Government companies/Nidhis/Charitable Companies/Unlisted Public Company/Private Companies operating from IFSCs located in SEZ • Exemption to Financial Products/Services/Institutions in IFSCs • The gist of relevant Circulars and Notifications • Date of enforcement of the provisions • Corresponding provision under the 1956 Act • Words & Phrases judicially noticed • Allied Laws referred to in the provision(s) and • Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I The Present Publication is the 22nd Edition & amended upto 10th June 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on Company Laws • [Follows the six-sigma approach] to achieve the benchmark of 'zero error.' This book is divided into three divisions: • The Companies Act, 2013 with (40+) Rules • Other Rules (15+) • Circulars & Notifications This book also incorporates the following: • Exemptions to the following: o Private Companies o Section 8 Companies o Nidhis o Government Companies o Private company which is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act o Unlisted public company which is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act o Financial Products, Financial Services or Financial Institutions in an ISFC • Tabular presentation of the following contents: o Table of Fees o Table of Fees Payable to National Company Law Tribunal o List of documents to be attached with a petition or application made before the National Company Law Tribunal o Table of Fees Payable to National Company Law Appellate Tribunal o Fees Payable under Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 o Table showing Sections of Companies Act, 2013 & Corresponding Provisions of Companies Act, 1956 o Table showing Sections of Companies Act, 1956 & Corresponding Provisions of Companies Act, 2013 o Table showing Sections of Companies Act, 1956 not covered in Companies Act, 2013 • List of Circulars & Notifications The contents of the book are as follows: • Companies Act, 2013 with Rules o Arrangement of Sections of the Companies Act, 2013 o Arrangement of Rules framed under the Companies Act, 2013 § Companies (Specification of Definitions Details) Rules, 2014 § Companies (Restriction on Number of Layers) Rules, 2017 § Companies (Incorporation) Rules, 2014 § Companies (Prospectus and Allotment of Securities) Rules, 2014 § Companies (Issue of Global Depository Receipts) Rules, 2014 § Companies (Share Capital and Debentures) Rules, 2014 § National Company Law Tribunal (Procedure for reduction of share capital of Company) Rules, 2016 § Companies (Acceptance of Deposits) Rules, 2014 § Companies (Registration of Charges) Rules, 2014 § Companies (Management and Administration) Rules, 2014 § Companies (Significant Beneficial Owners) Rules, 2018 § Companies (Declaration and Payment of Dividend) Rules, 2014 § Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 § Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018 § Investor Education and Protection Fund Authority (Form and Time of Preparation of Annual Report) Rules, 2018 § Companies (Accounts) Rules, 2014 § Companies (Accounting Standards) Rules, 2021 § Companies (Indian Accounting Standards) Rules, 2015 § Companies (Audit and Auditors) Rules, 2014 § Companies (Auditor's Report) Order, 2020 § Companies (Corporate Social Responsibility Policy) Rules, 2014 § Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 § Companies (Cost Records and Audit) Rules, 2014 § Companies (Appointment and Qualification of Directors) Rules, 2014 § Companies (Creation and Maintenance of Data Bank of Independent Directors) Rules, 2019 § Condonation of Delay Scheme, 2018 § Companies (Meetings of Board and its Powers) Rules, 2014 § Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 § Companies (Inspection, Investigation and Inquiry) Rules, 2014 § Companies (Arrests in Connection with Investigation by Serious Fraud Investigation Office) Rules, 2017 § Companies (Compromises, Arrangements and Amalgamations) Rules, 2016 § Companies (Registered Valuers and Valuation) Rules, 2017 § Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 § Companies (Winding up) Rules, 2020 § Companies (Authorised to Register) Rules, 2014 § Producer Companies Rules, 2021 § Companies (Registration of Foreign Companies) Rules, 2014 § Companies (Registration Offices and Fees) Rules, 2014 § Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019 § Nidhi Rules, 2014 § Companies (Transfer of Pending Proceedings) Rules, 2016 § Companies (Mediation and Conciliation) Rules, 2016 § Companies (Adjudication of Penalties) Rules, 2014 § Companies (Miscellaneous) Rules, 2014 o Key to Prescribed Forms o Annotated text of the Companies Act, 2013 as amended up to date o Appendix I: Provisions of other Acts referred to in Companies Act, 2013 o Appendix II: Words & Phrases Judicially Noticed o Appendix III: Companies (Amendment) Act, 2020 o Subject Index • Other Rules o National Company Law Tribunal Rules, 2016 o National Company Law Appellate Tribunal Rules, 2016 o National Company Law Tribunal (Salary, Allowances and Other Terms and Conditions of Service of President and Other Members) Rules, 2015 o National Company Law Appellate Tribunal (Salaries and Allowances and Other Terms and Conditions of Service of the Chairperson and Other Members) Rules, 2015 o Depository Receipts Scheme, 2014 o Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993 o Issue of Foreign Currency Exchangeable Bonds Scheme, 2008 o Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016 o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities o Tribunal (Conditions of Service) Rules, 2021 o National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018 o National Financial Reporting Authority Rules, 2018 o National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019 o National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019 o National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for Investigation of Misbehaviour or Incapacity of Chairperson, President and Other Members) Rules, 2020 o Companies (Specification of Definition Details) Rules, 2014 o National Financial Reporting Authority appointment of Part-time Members Rules, 2022 • Circulars & Notifications o Circulars & Notifications issued under the Companies Act, 2013
Taxmann S Company Law Ready Reckoner Topic Wise Commentary On 40 Topics Of The Companies Act 2013 Along With Relevant Rules Case Laws Circulars Notifications 2024
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-01-18
Taxmann S Company Law Ready Reckoner Topic Wise Commentary On 40 Topics Of The Companies Act 2013 Along With Relevant Rules Case Laws Circulars Notifications 2024 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-18 with Law categories.
This book provides complete and accurate information about all provisions of the Companies Act 2013. It features a topic-wise commentary on all provisions of the Companies Act 2013. It also includes guidance on all practical issues companies and corporate professionals face, making it an essential resource for corporate professionals and companies. The Present Publication is the 14th Edition & updated till 1st January 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Topic-wise Commentary] on 40+ topics of the Companies Act, 2013 • [Analysis of all Provisions of Companies Act] with relevant Rules, Judicial Pronouncements, Circulars and Notifications The contents of the book are as follows • Introduction • Incorporation of a Company • Memorandum of Association • Articles of Association • Capital of the Company • Issue of Securities • Further Issue of Securities • Reduction of Capital and Buy-Back of Securities • Public Issue of Securities • Membership of Company • Transfer of Securities • Nomination and Transmission of Shares • Democracy of Shareholders • Procedure of General Meeting • Directors of Company • Disqualifications and Removal of Director • Restrictions on Directors in Relation to Company • Duties, Rights and Liabilities of Directors • Meeting of Board to Members • Report of Board to Members • Corporate Governance • Restrictions on the Power of the Board • Key Managerial Personnel • Charge on Assets of the Company • Debentures • Public Deposits • Accounts of the Company • Dividend • Financial Audit of Accounts • Cost Audit and Secretarial Audit • Private Companies • Holding and Subsidiary Companies • Companies Licensed under Section 8 • Government Companies • Foreign Company • Other Types of Companies • Miscellaneous Provisions in Company Law • Overview of NCLT Related Issues • Inspection, Investigation, Offences, Penalties • Administration of Company Law • MCA-21 – E-Governance • Procedural Compliances by a Company
Taxmann S Corporate Social Responsibility Law Practice Comprehensive Analysis Of Csr Provisions With Illustrations Compliance Requirements Complex Topics Accounting Income Tax Aspects Etc
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Author : Rajesh S. Kadakia
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-01-21
Taxmann S Corporate Social Responsibility Law Practice Comprehensive Analysis Of Csr Provisions With Illustrations Compliance Requirements Complex Topics Accounting Income Tax Aspects Etc written by Rajesh S. Kadakia and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-21 with Law categories.
This book provides a comprehensive analysis of Corporate Social Responsibility (CSR) provisions in the following: • Companies Act, 2013 • Companies (Corporate Social Responsibility Policy) Rules, 2014 The Present Publication is the latest 2022 Edition, authored by Rajesh S. Kadakia, with the following noteworthy features: • [Updated CSR Compliance Requirements] are provided in this book • [Explaination of CSR Provisions] with a fresh perspective & illustrations • [Carefully Crafted to provide Insights on Complex Topics] such as: o Activities that are regarded as CSR o Different Applicability Criteria o CSR Committee o CSR Policy o Roles & Responsibilities of Board of Directors o Calculation of the Quantum of Spending on CSR o Approved Modes of incurring CSR Expenditure o Impact Assessment • [Applicability of CSR Provisions to Section 8 & Foreign Companies] along with disclosure requirements, reports/certificates and consequences of default is also included in this book • [Accounting Aspects & Income-tax Provisions] and interpretation regarding the deductibility of CSR expenditure is also covered in this book • This book also consists of the following: o Relevant Section of the Companies Act, 2013 o Schedule VII of the Companies Act, 2013 o Companies (Corporate Social Responsibility Policy) Rules, 2014 o Relevant Notifications under Companies Act, 2013 o Relevant Circulars/Clarifications under the Companies Act, 2013 The detailed contents of this book are as follows: • Background, text, applicability and actions required upon the applicability • Applicability to 'every company' fulfilling one of the criteria in section 135 • Applicability of section 135 to holding company or subsidiary company of a company to which section 135(1) is applicable • CSR – Net worth criterion • Net profits criterion (Profitability) • Turnover criterion • Financial year – Meaning • CSR committee • CSR policy • Corporate social responsibility (CSR) • Board of directors • Quantum of spending on CSR (2% of average net profits plus surplus from CSR activity) • CSR expenditure • Implementation of CSR activities • Preference to a local area of operation and area around it • Impact assessment • Ongoing project • Implementation through implementing agencies • Companies licensed under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956 • Activities under Schedule VII of the Companies Act, 2013 • Applicability to a foreign company • Miscellaneous • Accounting • Disclosure requirements • Reports and certificates • Consequences of defaults in spending on CSR activities • CSR – Deductibility of CSR expenses under the Income-tax Act, 1961 • CSR – Deductibility of CSR expenditure under section 80G of the Income-tax Act, 1961
Taxmann S Taxation Of Start Ups Investors Focused Analysis Starting From Recognising Start Ups To Their Taxation With Dpiit Guidelines Imb Decisions Case Laws Etc Finance Act 2023
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-05-17
Taxmann S Taxation Of Start Ups Investors Focused Analysis Starting From Recognising Start Ups To Their Taxation With Dpiit Guidelines Imb Decisions Case Laws Etc Finance Act 2023 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-17 with Law categories.
This is a handy book for the taxation of start-ups & investors, including, but not limited to, the following: • Tax Holiday u/s 80-IAC of the Income-tax Act 1961 • Angel Tax Exemption All topics related to the taxation of start-ups & investors are discussed in light of the following: • Department for Promotion of Industry and Internal Trade (DPIIT) Guidelines • Inter-ministerial Board (IMB) Decisions made in IMB Meetings • Relevant Legal Provisions • Case Laws, including the landmark decision of Raw Pressery (P.) Ltd. vs ACIT [2022] 143 taxmann.com 158 (Mumbai-Trib.) The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Start-up Ready Reckoner] o Eligibility Ready Reckoner for tax holiday u/s 80-IAC o Compliance Ready Reckoner for turnover-limit linked compliances/exemptions for the following entities: § Private Companies § Limited Liability Partnership § Traditional/General Partnership Firm o Tax Benefits available for DPIIT-recognised start-up private limited companies based on their turnover • [Tabular Format of Tax Holiday for Start-ups approved by IMB] in the following cases: o Grounds of Innovation o Grounds of Scalability o Grounds of Employment Generation or Wealth Creation o Grounds of Improvement in Products • [Detailed Analysis of Finance Act 2023 Amendments] including new provisions regarding taxation & TDS on winnings from online games • [Detailed Analysis with a Specific Focus] on the following topics: o Revised Guidelines for recognition of start-up o Process of IMB Certification for a tax holiday o Options of low tax rate regime u/s 115BAA/115BAB without tax holiday o Relative tax efficacy of various start-up entity forms, such as: § Registered Partnership Form § Limited Liability Partnerships § Private Limited Companies o One Person Company as a start-up entity form • [Case Studies] of acceptance/rejection by IMB of a start-up's application for a tax holiday • [FAQs] are given at the start of the book • [Detailed Analysis of Difference between MSMEs and Start-ups] and benefits available under the MSMED Act, 2006 The detailed contents of the book are as follows: • What is a start-up? • Distinction between start-ups and MSMEs • What is the criteria for recognition of start-ups by DPIIT • Start-ups eligible for DPIIT – Recognition • OPC as a start-up entity • Innovation/scalable business model • Start-up entities not eligible for DPIIT recognition • Sole proprietorships – Whether eligible for DPIIT recognition • Entities formed as a result of amalgamations/mergers/demergers/absorption, whether eligible for DPIIT recognition • Entities formed as a result of compromise/arrangement – Whether eligible for DPIIT recognition • Holding & subsidiary companies – Whether eligible for DPIIT recognition • Joint Ventures – Whether eligible for DPIIT recognition • Entities incorporated outside India – Whether eligible for DPIIT recognition • Entities with foreign shareholding/stake – Whether eligible for DPIIT recognition • Entities formed by splitting up/reconstruction of an existing business – Whether eligible for DPIIT recognition • Entities incorporated with common director/DP/partner – Whether eligible for DPIIT recognition • Procedure for DPIIT – Recognition of start-up • Name change by DPIIT – Recognised start-up entity – Whether permitted • CIN/LLPIN change by DPIIT – Recognised start-up entity – Whether permitted • Conversion by a DPIIT – Recognised entity from one form to another – Whether permissible • Automatically ceasing to be a 'start-up' under LSN • Approvals needed by start-up entities for claiming tax benefits • Tax efficacy of different start-up entity forms – Firms, LLPs & Pvt. Companies • Tax holiday to start-ups under Section 80-IAC • Funding blues of private limited start-up companies • Exemption from 'angel tax' to private limited companies start-ups • Computation of FMV of shares issued when angel tax exemptions is not applicable • Conditions for carry forward or set-off of losses of start-up PLC under section 79 • Deferring TDS or tax payment in respect of ESOP income of employees of eligible start-ups • Tax & TDS on winnings from online games • Mandatory acceptance of payments through prescribed electronic modes if turnover exceeds INR 50 crores – section 269SU • Taxation of investors exiting start-ups
Taxmann S Companies Act 2013 Pocket Edition Most Authentic Comprehensive Book Covering Amended Updated Annotated Text Of Companies Act 2013 In A Handy Format
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-01-25
Taxmann S Companies Act 2013 Pocket Edition Most Authentic Comprehensive Book Covering Amended Updated Annotated Text Of Companies Act 2013 In A Handy Format written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-25 with Law categories.
This book is the most authentic & comprehensive book, in a small & handy format, on the Companies Act 2013. It covers the amended, updated & annotated text of the Companies Act 2013 [as amended by the Companies (Amendment) Act 2020], along with Words & Phrases judicially noticed The Present Publication is the 9th Edition and has been amended upto 25th December 2022. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's Series of Bestseller Compact Books] on Companies Act • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error' • [Guide/Short Commentary] on the Companies (Amendment) Act, 2020 The contents of the book are as follows: • Companies Act, 2013 o Arrangement of Sections o Annotated text of the Companies Act, 2013, as amended upto date o Appendix I: Companies (Amendment) Act, 2020 o Appendix II: Words & Phrases judicially noticed o Subject Index • Guide to Companies (Amendment) Act, 2020 o Amendments made by the Companies (Amendment) Act, 2020 at a Glance o Guide/Short Commentary on the Companies (Amendment) Act, 2020
Company Law Procedures
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Author : Bloomsbury Publishing
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-11-20
Company Law Procedures written by Bloomsbury Publishing and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-20 with Law categories.
A Corporate Professional is required to equip himself with regard to corporate compliances on day- to-day basis. There are number of compliances which are required to be complied with depending on the event , whether it is incorporation / conversion / change , etc., not only from Company Law point of view but also from SEBI Regulations point of view (in case of a listed company). To assist the professional in this endeavour, this book is yet another attempt to provide all related procedures at one place along with the resolutions to make it handy and easy to use. The Book has been divided into two parts. Division-I contains Company Law Procedures of more than 115 events. Each procedure has been divided into following heads: - Applicable Section of the Companies Act, 2013 - Applicable Company Rule - Applicable Regulation in case of listed company - SEBI (Listing Obligations and Disclosure Requirements ) Regulations, 2015 - Synopsis (giving background of the section of the Companies Act, 2013) - Procedure (step by step, including various Government approvals and filing of Forms, etc.) - Compliance by a listed company in accordance with SEBI (LODR ) Regulations, 2015 - Draft Board resolutions - Draft General Meeting resolutions (Special/Ordinary resolution) Division-II contains updated Company Rules as issued by the Ministry of Corporate Affairs from time to time and which are referred under various procedures of the Book.
Taxmann S Master Guide To Income Tax Rules In Depth Rule Wise Commentary On Income Tax Rules 1962 Supplemented With Statutory Background Case Laws Illustrations Circulars Notifications Etc
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-03-31
Taxmann S Master Guide To Income Tax Rules In Depth Rule Wise Commentary On Income Tax Rules 1962 Supplemented With Statutory Background Case Laws Illustrations Circulars Notifications Etc written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-31 with Law categories.
This book provides an in-depth Rule-wise commentary on the Income-tax Rules 1962. The Present Publication is the 30th Edition and incorporates all amendments till the Income-tax (Third Amendment) Rules, 2023. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • [Detailed Analysis] on every Rule of Income-tax Rules 1962 • [Statutory Background of the Section] that helps you understand the enabling provisions, compliances required and the legislatures' intent behind the law • [Case Laws] are included within the text to aid the interpretation of the law further • [Simplified Language] to explain each provision of the Income-tax Rules • [Illustrations] to quickly understand the complexities of the Rule • [Gist of All Circulars and Notifications] issued by the Department in each Rule, which are in force • [Income-tax Compliances] to be done in each Rule The detailed coverage of the book is as follows: • Rule 2A – House Rent Allowance (HRA) • Rule 2B - Leave Travel Concession/Assistance (LTC/LTA) • Rule 2BA – Voluntary Retirement Compensation • Rule 2BB – Special Allowances • Rule 2BBA – Family pension to heirs of members of Armed Forces (including Para-Military Forces) Member • Rule 2BBB – Percentage of the Government grant for considering University, Hospital, etc., as substantially financed under section 10(23C)(iiiab)/(iiiac) • Rule 2C – Application for grant of approval of a fund/trust/institution/university/other educational institution/hospital/other medical institution under the first proviso to section 10(23C) • Rule 2DB & 2DC – Pension Fund • Rule 2DCA – Computation of minimum investment/lending and exempt income for the purposes of section 10(23FE) • Rule 2DD – Computation of exempt income of the specified fund for the purpose of section 10(23FF) • Rule 2F – Guidelines for setting up Infrastructure Debt Fund • Rule 3 – Valuation of Perquisites • Rule 3A - Exemption to medical benefits from perquisite value in respect of medical treatment of prescribed diseases/ailments in hospitals approved by PCCIT/CCIT • Rule 3B – Computation of Annual Accretion • Rule 4 – Unrealised Rent • Rule 5 – Depreciation • Rule 5AC – Furnishing of Audit Report under section 33AB(2) • Rule 5AD – Furnishing of Audit Report under section 33ABA(2) • Rule 5C, 5D & 5E – Guidelines, conditions, etc., for approval to be granted to a Research Association/University/College/Other Institution • Rule 5CA – Intimation for continuance of approval under section 35(1)(ii)/(iia)/(iii) • Rule 5F – Guidelines, conditions, etc., for approval to be granted to a company registered in India • Rule 5G – Taxation on Income from Patent • Rule 6 – Prescribed authorities for certain provisions of section 35 & conditions for approval under section 35(2AA) & (2AB) • Rule 6A – Expenditure for obtaining the right to use spectrum for telecommunication services • Rule 6AAD & 6AAE – Guidelines for approval of agricultural extension project & conditions for notification under section 35CCC • Rule 6AAF, 6AAG & AAH – Guidelines for approval of skill development project & conditions for notification under section 35CCD • Rule 6AB – Form of Audit Report for claiming deductions under sections 35D & 35E • Rule 6ABA – Computation of aggregate average advances for purposes of section 36(1)(viia) • Rule 6ABAA – Infrastructure facility for the purposes of section 36(1)(viii) • Rule 6ABBA – Other permissible electronic modes for payment/receipt • Rule 6DD – Disallowance of cash payments • Rule 6DDA & 6DDB – Recognised stock exchange in respect of trading in derivatives • Rule 6E – Amount carried over to a reserve for unexpired risks in case of the insurance business (other than life insurance) • Rule 6EA & 6EB – Taxation of interest income of certain institutions, banks, company, etc., in relation to specified categories of bad or doubtful debts • Rule 6F – Books of account and other documents to be kept and maintained under section 44AA(3) by persons carrying on certain professions • Rule 6G – Report of audit of accounts to be furnished under section 44AB • Rule 6GA – Form of report of audit of accounts to be furnished under section 44DA(2) • Rule 6H – Form of report of an accountant under section 50B(3) • Rule 7 – Income which is partially agricultural and partially from business • Rule 7A – Income from the manufacture of rubber • Rule 7B – Income from the manufacture of coffee • Rule 8 – Income from the manufacture of tea • Rule 8AA – Method of determination of the period of holding of capital asset in certain cases • Rule 8AB – Attribution of income taxable under section 45(4) to the capital assets remaining with the specified entity, under section 48 • Rule 8AC – Computation of short-term capital gains and written down value under section 50 where depreciation on goodwill has been obtained • Rule 8AD – Computation of capital gains for purposes of section 45(1B) • Rule 8B – Guidelines for notification of zero coupon bonds • Rule 8C – Computation of pro rata amount of discount on a zero coupon bond for purposes of section 36(1)(iiia) • Rule 8D – Method for determining amount of expenditure in relation to income not includible in total income • Rule 9A – Deduction in respect of expenditure on the production of feature films • Rule 9B – Deduction in respect of expenditure on acquisition of distribution rights of feature films • Rule 9C – Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation • Rule 9D – Calculation of taxable interest relating to contribution in a provident fund/recognised provident fund, exceeding the specified limit • Rule 10 – Determination of income in the case of non-residents • Rule 10A to 10CA – Computation of arm's length price • Rule 10CB – Computation of interest income pursuant to secondary adjustments • Rule 10D & 10DA – Information and documents to be kept & maintained under section 92D • Rule 10DB – Furnishing of report in respect of an international group • Rule 10E – Report from an accountant to be furnished under section 92E • Rule 10F to 10T – Advance Pricing Agreement Scheme • Rule 10RB – Relief in tax payable under section 115JB(1) due to operation of section 115JB(2D) • Rule 10TA to 10THD – Safe Harbour Rules for International Transactions & Specified Domestic Transactions • Rule 10U – GAAR not to apply in certain cases • Rule 10UA – Determination of consequences of impermissible avoidance arrangement • Rule 10UB to 10UF – Reference to PCIT/CIT for invocation of GAAR • Rule 10V to 10VB – Certain activities not to constitute business connection in India • Rule 11A – Medical authority for certifying autism, cerebral palsy and multiple disabilities and certificate to be obtained from the medical authority for the purposes of deduction under sections 80DD & 80U • Rule 11AA – Requirement for approval of institution or fund under section 80G(5)(vi) • Rule 11B – Deduction in respect of rents paid • Rule 11DD – Deduction in respect of the medical treatment of specified diseases & ailments • Rule 11EA – Guidelines for specifying industrially backward districts for the purpose of deduction under section 80-IB(5) • Rule 11-OA & 11-OB – Guidelines for notification of certain specified businesses under section 35AD • Rule 11P to 11T – Tonnage Tax Scheme for Shipping Companies • Rule 11U & 11UA – Determination of fair market value of property other than immovable property • Rule 11UAA & 11UAD – Special provision for full value of consideration for transfer of share other than quoted share • Rule 11UAB – Determination of Fair Market Value for Inventory • Rule 11UAC – Cases in which provisions of section 56(2)(x) not to apply • Rule 11UAE – Computation of fair market value of capital assets for the purposes of section 50B • Rule 11UB & 11UC – Determination of value of assets and apportionment of income in certain cases • Rule 11UD – Thresholds for the purposes of significant economic presence • Rule 11UE & 11UF – Indirect transfer prior to 28-5-2012 of assets situated in India • Rule 12 – Return of income • Rule 12A – Preparation of return by authorised representative. • Rule 12AA – Verification of return by whom • Rule 12AB – Conditions for furnishing return of income by persons referred to in section 139(1)(b) • Rule 12AC – Updated return • Rule 12AD – Return of income under section 170A • Rule 12C - Tax on income accruing/arising to/received from venture capital companies and venture capital funds • Rule 12CA – Tax on income of unit holder and business trust • Rule 12CB – Tax on income of investment fund and its unit holders • Rule 12CC – Tax on income from Securitisation Trusts • Rule 12D – Power to call for information by prescribed Income-tax Authority • Rule 12E – Regular assessment • Rule 12F – Inquiry before assessment • Rule 14 – Inquiry before assessment • Rule 14A & 14B – Special audit • Rule 15 – Notice of demand • Rule 15A – Declaration under section 158A • Rule 16 – Application under section 158AB to defer filing of appeal before the ITAT or the jurisdictional High Court • Rule 16B – Exemption in respect of remuneration/fee/any other income received by consultant or his employee • Rule 16C – Exemption in respect of income of a fund for the welfare of employees or their dependants • Rule 16CC – Form of audit report prescribed under 10th proviso to section 10(23C) • Rule 16DD – Special provision in respect of newly established undertakings in free trade zone, etc. • Rule 17 – Exercise of option, etc., under section 11 or 10(21) • Rule 17A – Application for registration of charitable or religious trusts, etc. • Rule 17AA – Books of account and other documents to be kept and maintained • Rule 17B – Audit report in case of charitable or religious trusts • Rule 17C – Forms or modes of investment or deposits by a charitable or religious trust or institution • Rule 17CA – Special provisions relating to voluntary contributions received by electoral trust • Rule 17CB – Tax on accreted income of certain Trusts and Institutions • Rule 18AAA – Prescribed authority for the purposes of section 80G(2)(a)(iiif) • Rule 18AAAAA – Guidelines for specifying an association/ institution for the purposes of section 80G(2)(c) • Rule 18AB – Furnishing of statement of particulars and certificate under section 80G(5)(viii)/(ix) or under section 35(1A) • Rule 18BBB – Form of audit report for claiming deduction under section 80-IA/80-IB/80-IC • Rule 18BBE – Computation of profits of certain activities forming an integral part of a highway project • Rule 18C – Eligibility of industrial parks for benefit under section 80-IA(4)(iii) • Rule 19AB – Form of report for claiming deduction under section 80JJAA • Rule 19AC – Form of certificate to be furnished under section 80QQB(3) • Rule 19AD – Prescribed authority & form of certificate to be furnished under section 80RRB(2) • Rule 19AE – Form of accountant's report to be furnished under section 80LA(3) • Rule 20 – Guidelines for approval under section 80C(2)(xix) • Rule 20A – Guidelines for approval under section 80C(2)(xx) • Rule 21A – Relief when salary is paid in arrears or in advance, etc. • Rule 21AA – Furnishing of particulars for claiming refund under section 89 • Rule 21AAA – Taxation of income from retirement benefit account maintained in a notified country • Rule 21AB – Information to be provided for claiming relief under an agreement referred to in sections 90 & 90A • Rule 21AC – Furnishing of authorisation and maintenance of documents, etc., for the purposes of section 94A • Rule 21AD – Exercise of option under section 115BA(4) • Rule 21AE – Exercise of option under section 115BAA(5) • Rule 21AF – Exercise of option u/s 115BAB(7) • Rule 21AG – Exercise of option under section 115BAC • Rule 21AH – Exercise of option under section 115BAD(5) • Rule 21AI, 21AIA & 21AJA – Other conditions for specified fund & computation of exempt income of such fund for the purposes of section 10(4D) • 21AJ & 21AJAA – Determination of income of a specified fund under section 115AD(1A)/(1B) • Rule 21AK – Exemption in respect of any income accrued/arisen to/received by a non-resident with regard to specified forwards contracts/derivatives entered into with an offshore banking unit of an IFSC • Rule 21AL – Other conditions required to be fulfilled by the original fund • Rule 26 to 37BC – Deduction of tax at source • Rule 29A – Form of certificate to be furnished under section 80QQB(4)/80RRB(3) • Rule 37C to 37J – Collection of tax at source • Rule 38 & 39 – Payment of advance tax • Rule 40B – Accountant's report u/s 115JB(4) • Rule 40BA – Accountant’s report u/s 115JC(3) • Rule 40BB – Determination of amount received by domestic company in respect of issue of shares • Rule 40G – Refund claim under section 239A • Rule 42 to 44 – Tax clearance certificates • Rule 44DA – Exercise of option under section 245M(1) and intimation thereof • Rule 44DAA to 44DAD – Dispute Resolution Committee • Rule 44E to 44FA – Advance Rulings • Rule 44G – Mutual Agreement Procedure • Rule 44GA – Procedure to deal with requests for Bilateral/Multilateral Advance Pricing Agreements • Rule 45 & 46 – Form of Appeal to CIT(A) & Mode of Service • Rule 46A – Production of additional evidence before CIT(A) • Rule 47 – Form of appeal and memorandum of cross-objections to Appellate Tribunal • Rule 49 to 66 – Authorised representatives • Rule 67 to 81 – Recognised provident funds • Rule 82 to 97 – Approved superannuation funds • Rule 98 to 111 – Approved gratuity funds • Rule 111AA & 111AB – Reference to Valuation Officer • Rule 111B – Publication and circulation of Board's order • Rule 112 – Search and seizure • Rule 112C – Release of remaining assets • Rule 112D – Requisition of books of account, etc. • Rule 112E – Form of information under section 133B(1) • Rule 113 – Disclosure of information respecting assessees • Rule 114 & 114AAA – Application for allotment of a Permanent Account Number • Rule 114A – Application for allotment of a Tax Deduction and Collection Account Number • Rule 114AAB – Class or classes of persons to whom provisions of section 139A shall not apply • Rule 114B, 114BB, 114C & 114D – Quoting/Intimation of Permanent Account Number • Rule 114BA – Transactions for which persons are required to apply for allotment of PAN • Rule 114DA – Furnishing of annual statement by a non-resident having a liaison office in India • Rule 114DB – Information or Documents to be furnished u/s 285A • Rule 114E to 114H – Furnishing of Statement of Financial Transaction (SFT) • Rule 114-I – Annual Information Statement (AIS) • Rule 115 – Rate of exchange for conversion into rupees of income expressed in foreign currency • Rule 115A - Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purposes of computation of capital gains under 1st proviso to section 48 • Rule 117B & 117C – Recovery by TRO • Rule 119A – Procedure to be followed in calculating interest • Rule 119AA – Modes of payment for the purpose of section 269SU • Rule 121A – Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity • Rule 125 – Electronic payment of tax • Rule 126 – Computation of period of stay in India in certain cases • Rule 127 – Service of notice, summons, requisition, order and other communication • Rule 127A – Authentication of notices and other documents • Rule 128 – Foreign Tax Credit • Rule 129 – Form of application under section 270AA • Rule 130 – Omission of certain rules and forms and savings • Rule 131 – Electronic furnishing of forms, returns, statements, reports, orders, etc. • Rule 132 – Application for Recomputation of Income u/s 155(18)
Taxmann S Companies Act With Rules Most Authentic Comprehensive Book Covering Amended Updated Annotated Text Of The Companies Act With 55 Rules Circulars Notifications Etc 2024
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-22
Taxmann S Companies Act With Rules Most Authentic Comprehensive Book Covering Amended Updated Annotated Text Of The Companies Act With 55 Rules Circulars Notifications Etc 2024 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-22 with Law categories.
This book is the most authentic and comprehensive book on the Companies Act, 2013. It covers the amended, updated & annotated text of the following: • Companies Act, 2013 [as amended up to date] with annotations o Provisions of other Acts referred to in the Companies Act, 2013 o Words & Phrases Judicially Noticed • 55+ Rules framed thereunder with annotations • Circulars & Notifications issued under the Companies Act, 2013 • Secretarial Standards What sets it apart is the presentation/coverage of the Companies Act with corresponding Rules, Circulars & Notifications. In other words, the Annotation under each Section shows: • Relevant Rules framed under the relevant Section • Reference to relevant Forms prescribed • Exemptions available to Private Companies, Government Companies, Nidhis, Charitable Companies, Unlisted Public Company, and Private Companies operating from IFSCs located in SEZ • Exemptions to Financial Products/Services/Institutions in IFSCs • Gist of relevant Circulars & Notifications • Date of enforcement of provisions • Corresponding provisions under the 1956 Act • Words & Phrases judicially noticed • Allied Laws referred to in the provision • Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I The Present Publication is the 22nd Edition & updated up to 10th June 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on Company Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error.' The contents of the book are as follows: • List of Rules/Regulations • Alphabetical list of Rules/Regulations • Exemptions: o Private Companies o Section 8 Companies o Nidhis o Government Companies o Private Company that is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act o Unlisted public company that is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act o Financial Products, Financial Services, or Financial Institutions in an International Financial Services Centre (IFSC) • List of Circulars & Notifications • Companies Act, 2013 with Rules o Arrangement of Sections o Annotated text of the Companies Act, 2013 as amended up to date o Appendix I: Provisions of other Acts referred to in Companies Act, 2013 o Appendix II: Words & Phrases Judicially Noticed o Subject Index • Rules framed under the Companies Act, 2013 o Key to Prescribed Forms o Companies (Specification of Definitions Details) Rules, 2014 o Companies (Incorporation) Rules, 2014 o Companies (Prospectus and Allotment of Securities) Rules, 2014 o Companies (Issue of Global Depository Receipts) Rules, 2014 o Companies (Share Capital and Debentures) Rules, 2014 o Companies (Acceptance of Deposits) Rules, 2014 o Companies (Registration of Charges) Rules, 2014 o Companies (Management and Administration) Rules, 2014 o Companies (Declaration and Payment of Dividend) Rules, 2014 o Companies (Accounts) Rules, 2014 o Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 o Companies (Audit and Auditors) Rules, 2014 o Companies (Corporate Social Responsibility Policy) Rules, 2014 o Companies (Appointment and Qualification of Directors) Rules, 2014 o Companies (Meetings of Board and its Powers) Rules, 2014 o Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 o Companies (Inspection, Investigation, and Inquiry) Rules, 2014 o Companies (Authorised to Register) Rules, 2014 o Companies (Registration of Foreign Companies) Rules, 2014 o Companies (Registration Offices and Fees) Rules, 2014 o Nidhi Rules, 2014 o National Company Law Tribunal Rules, 2016 o National Company Law Appellate Tribunal Rules, 2016 o National Company Law Tribunal (Salary, Allowances and Other Terms and Conditions of Service of President and Other Members) Rules, 2015 o National Company Law Appellate Tribunal (Salaries and Allowances and Other Terms and Conditions of Service of the Chairperson and Other Members) Rules, 2015 o Companies (Adjudication of Penalties) Rules, 2014 o Companies (Miscellaneous) Rules, 2014 o Companies (Cost Records and Audit) Rules, 2014 o Depository Receipts Scheme, 2014 o Companies (Indian Accounting Standards) Rules, 2015 o Companies (Accounting Standards) Rules, 2021 o Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016 o Companies (Compromises, Arrangements, and Amalgamations) Rules, 2016 o Companies (Mediation and Conciliation) Rules, 2016 o Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 o Companies (Transfer of Pending Proceedings) Rules, 2016 o Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 o National Company Law Tribunal (Procedure for Reduction of Share Capital of Company) Rules, 2016 o Tribunal Reforms Act, 2021 o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals, and other Authorities o Tribunal (Conditions of Service) Rules, 2021 o Companies (Arrests in Connection with Investigation by Serious Fraud Investigation Office) Rules, 2017 o Companies (Registered Valuers and Valuation) Rules, 2017 o Companies (Restriction on Number of Layers) Rules, 2017 o Condonation of Delay Scheme, 2018 o National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018 o Companies (Significant Beneficial Owners) Rules, 2018 o Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018 o Investor Education and Protection Fund Authority (Form and Time of Preparation of Annual Report) Rules, 2018 o Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019 o National Financial Reporting Authority Rules, 2018 o National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019 o National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019 o Companies (Creation and Maintenance of Data Bank of Independent Directors) Rules, 2019 o Companies (Winding-up) Rules, 2020 o Companies (Auditor's Report) Order, 2020 o National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for Investigation of Misbehaviour or Incapacity of Chairperson, President and Other Members) Rules, 2020 o Producer Companies Rules, 2021 o National Financial Reporting Authority appointment of Part-time Member Rules, 2022 o Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024 • Circulars & Notifications o Circulars & Notifications issued under the Companies Act, 2013
Taxmann S Companies Act 2013
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Author :
language : en
Publisher:
Release Date : 2013
Taxmann S Companies Act 2013 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Business enterprises categories.
Taxmann S Law Practice Relating To Corporate Bonds Debentures Comprehensive Commentary On Law Relating To Corporate Bonds And Debentures Updated Till 01 01 2021 2021 Edition
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Author : Vinita Nair Dedhia; Abhirup Ghosh
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-01-18
Taxmann S Law Practice Relating To Corporate Bonds Debentures Comprehensive Commentary On Law Relating To Corporate Bonds And Debentures Updated Till 01 01 2021 2021 Edition written by Vinita Nair Dedhia; Abhirup Ghosh and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-18 with Law categories.
This book provides comprehensive commentary on law relating to Corporate Bonds and Debentures. This book will find practical value and utility for the following communities and professionals: • Corporate Practitioners • Researchers/Academicians • Students The Present Publication is the Latest Edition, authored by Vinita Nair Dedhia (Senior Partner) & Abhirup Ghosh (Partner), with the following noteworthy features: • It covers both issuers’ & investors perspective • Includes substantial technical details such as the law pertaining to floating charges, debenture trustees, etc. • Apart from the tradition corporate bonds, this book also covers application-specific bonds such as infrastructure bonds, masala bonds, green bonds, etc. • Law stated in this book is amended up to 1st January, 2021 • The contents of the book are as follows: Introduction to Debentures & State of Corporate Bond Market in India o Meaning of Debentures o Types of Debentures o State of Indian Corporate Bond Market Issuance of Debentures in India o Debenture Issuance: Motivations and Terms of Use o Modes of Issuance of Debentures and Regulatory Framework o Issuance of Debentures in Accordance with Companies Act, 2013: Conditions Common for all Issuances o Private Placement of Short Term NCDs o Private Placement of Long Term NCDs o Private Placement of NCD by NBFCs & HFCs o Public Issue of Debentures in India o Issue of Debentures Outside India Listing of Debentures in India & Associated Compliances o Listing of Privately Placed Debentures o Listing of Publicly Issued NCDs o Post Listing Compliances under SEBI Regulations o Post Listing Compliances under SEBI Circulars o International Securities Identification Number: Procedures, Limits, etc. o Issuance of NCDs Through Electronic Book Mechanism Intermediaries Associated with Issuance of Debentures o Debenture Trustee Stamp Duty on Debentures o Stamp Duty on Issue & Transfer of Debentures Investing in Debentures o Investing in Debentures o Rights of Debenture Holders o Restructuring of Debentures Special Debt Securities o Capital Adequacy Bonds o Green Bonds o Market Linked Debentures o Infrastructure Bonds Accounting & Taxation Aspects of Debentures o Accounting of Debentures o Taxation Aspects of Debentures