Download or read book Taxmann s Company Law Most amended comprehensive textbook providing legal provisions in a simplified concise manner with Case Laws Illustrations etc B Com Hons B Com Prog UGCF written by Prof. Anil Kumar and published by Taxmann Publications Private Limited. This book was released on 2023-12-20 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a University Grants Commission ('UGC') & the University of Delhi recommended comprehensive & authentic textbook. This book aims to familiarize the students with an understanding of the Companies Act 2013 by providing the convoluted legal provisions in a more simplified and concise manner. This book aims to fulfil the requirements of the following students of undergraduate courses in commerce and management: • B.Com. (Hons.) • B.Com. (Prog.) • BBA/BBE of Delhi University • Various Central Universities throughout India • CA-Intermediate • MBA The Present Publication is the 13th Edition, authored by Prof. Anil Kumar, with the following noteworthy features: • [Updated & Amended] This book incorporates amendments introduced by the following: o Companies (Amendment) Act, 2020 o Companies (Amendment) Act, 2018 o Amendments to relevant Rules under the Companies Act, 2013, including Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2023 o Provisions of the Insolvency and Bankruptcy Code, 2016, as applicable to companies • [Case Laws & Illustrations] have been incorporated at appropriate places to enable easy comprehension for students • [Flow Charts] have been incorporated to provide a bird's eye view of the legal process • [Examination Questions & Case Problems] are given at the end of each chapter to enhance the utility of this book for the students preparing for their semester examinations. • [Coverage of Past Examination Questions] is as follows: o B.Com. (Hons.) Paper – May/June 2016 o B.Com. (Hons.) CBCS Paper – May 2017 o B.Com. (Hons.) CBCS Paper – May 2018 o B.Com. (Hons.) CBCS Paper – May 2019 o B.Com. (Pass) | CBCS | Dec. 2022 o B.Com. (Hons.) Aug. 2023 o B.Com. (Pass) | Aug. 2023 • The flow of the book is as follows: o The book is divided into 13 chapters o The first three chapters introduce the basic concepts, administration of the law and kinds of companies o Chapter four outlines the steps to float a company o Subsequent chapters from five to twelve seek to give a legal framework in which companies operate, which includes: § Memorandum & Articles of Association § Prospectus including Book Building § Shares including Dividends § General Meetings § Management of Companies § Powers of Directors o Chapter thirteen contains the concepts and modes of winding up of companies. • The contents of the book are as follows: o Company: Meaning and Features o Overview of Administration of Company Law o Kinds of Companies o Formation of Company o Memorandum of Association o Articles of Association o Prospectus o Shares and Share Capital o Directors and Key Managerial Personnel o Shareholder Meetings o Audit o Divided Provisions o Winding up of Companies

Download or read book Taxmann s Budget Guide 2023 24 Comprehensive commentary on proposed provisions of the Finance Bill 2023 covering Direct Tax Laws Indirect Tax Laws and Corporate Allied Laws written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2023-02-04 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a commentary on the proposed provisions of the Finance Bill 2023. It consists of three divisions: • Direct Tax Laws (13+ Chapters | 80+ Sub-Topics) • Indirect Tax Laws (3+ Chapters | 20+ Sub-Topics) • Corporate & Allied Laws (1 Chapter | 3+ Sub-Topics) All complex provisions have been explained with illustrations which helps the readers to comprehend the new provisions in a simplified manner. The Present Publication is the 2023 Edition, authored by Taxmann's Editorial Team. The noteworthy features of the book are as follows: • Income-tax Proposed Amendments at a Glance • [Tax Rates] applicable for the assessment year 2024-25 • [Threadbare Analysis] on all proposed amendments • [Examples/Illustrations] to understand all complex provisions • [Charts & Tables] to get an overview of the provisions The coverage of the book is as follows: • Direct Tax Laws o Tax Rates Reckoner § Tax Rates § Rates of Surcharge § When should one opt for the alternative tax regime? § Concessional Tax Rates to promote new manufacturing Cooperative Societies § Winnings from Online Games o Taxation of Life Insurance Policies § Concept and Type of Life Insurance § Current Tax Provisions § Proposed Amendments § Analysis of amendments proposed in Section 10(10D) § Overview of tax on various Life Insurance Policies o Charitable and Religious Trusts § Introduction § Direct Grant of Regular Registration or Approval § Application for Provisional Registration or Approval § Deduction for Donation to Other Trusts § No Benefit of Rollback of Exemption Provisions § No Benefit of exemption provisions by filing an updated return of income § Time limit for filing form for accumulation of income § Incomplete or false information in the registration application can attract cancellation of registration/approval § Provisions of accreted tax extended to trusts not applying for re-registration or re-approval § Treatment of application out of corpus, loans or borrowings o Income from Business or Profession § Increase in the Threshold for Audit [Section 44AB] § Clarification about Benefits or Perquisites may be in cash or in-kind [Section 28(iv)] § Relaxation in the conditions to claim a deduction for preliminary expenses [Section 35D] § More expenses are added to the list of deductions allowed on a payment basis [Section 43B] § Categorisation of NBFC [Section 43D] o Capital Gains § Maximum Exemption under Section 54 or Section 54F shall not exceed Rs. 10 Crores § Exemption on conversion of gold to electronic gold receipts and vice versa § No double deduction for interest on housing loan § Cost of acquisition and cost of improvement of an intangible asset shall be nil § Special provisions for taxation of capital gains from market-linked debentures § Rationalising meaning of consideration in JDA transactions § Tax Incentives to IFSC [Section 47(viiad)] o Other Income § Expanding the scope of deeming provisions to gifts received by not-ordinary residents [Section 9] § Angel Tax on receiving excess share application money or premium from non-resident investors § Sum received from business trust to be taxable as residuary income o Carry Forward and Set Off of Losses § Relief to start-ups in carrying forward and setting off of losses [Section 79] § Facilitating certain strategic disinvestment [Section 72A and Section 72AA] o Deductions and Exemptions § Tax benefits to persons enrolled under Agnipath Scheme § Extension in the outer date for the incorporation of Start-up company [Section 80-IAC] § Regulation of Alternative Investment Funds § Eliminate double taxation of non-residents' income from offshore derivatives instruments § Exemption for news agencies under Section 10(22B) withdrawn § Return filing and timely inward remittance of proceeds for Section 10AA exemption § Removal of certain funds from Section 80G deduction § Removal of redundant provisions § Exemptions to income of development authorities o TDS/TCS § Relief from special provisions from a higher rate of TDS/TCS for non-filers of Income-tax returns [Section 206AB and Section 206CCA] § Increase in the rate of TCS on certain remittances § TDS rate on payment of EPF withdrawal reduced where PAN of EPF holder isn't available § Deduction of tax at source from winnings from online games § Removal of exemption from TDS on payment of interest on listed debentures to a resident § Applicability of threshold limit in case of TDS on winning from lottery, crosswords or horse races § Raising the limit for cooperative societies to take out cash without TDS § Clarificatory amendment in Section 194R § Benefit of treaty rate the time of TDS under Section 196A § Lower/Nil TDS certificate can be obtained for income received from the business trust o Assessments § Rationalisation of the limitation period of completion of an assessment § Inquiry for valuation of inventory § Set off and withholding of refunds in certain cases § Assistance to an authorised officer during search and seizure § Rationalisation of reassessment provisions § Modification in assessment – Relief for sugar cooperatives § TDS credit for income disclosed in past years' ITR o Penalties and Prosecutions § Account holders to pay the penalty for misreporting in SFTs § Penalty and prosecution if the deductor fails to 'ensure payment of TDS' § Insertion of sunset clause under Section 276A § No appeal against the order denying immunity from the penalty for under-reporting of income o Appeals § Appeal can be filed to the ITAT against the penalty order passed by the CIT(A) § A new appellate authority of the Joint Commission (Appeals) is introduced § Extension of time limit for disposing of pending rectification applications by the interim board of settlement [Section 245D] o Transfer Pricing § Business transactions with cooperative societies within the ambit of specified domestic transaction § Ten days time period to furnish transfer pricing report o Miscellaneous § Exclusion of NBFC from Thin Capitalisation § Uniform methodology for valuation of residential accommodation to employees § Adjusting advance tax in computing interest for updated return under Section 234B § Amendments in penalty provisions related to cash loans/transactions against primary cooperatives • Indirect Tax Laws o Goods and Services Tax Act § Proposal to allow composition dealers and unregistered dealers to affect the supply of goods through ECOs § Proposal to reverse ITC or pay tax on non-payment to vendors within 180 days § Value of exempt supply under Section 17(3) is proposed to include the supply of goods from bonded warehouse § Proposal to block ITC on CSR expenditure under Section 17(5) § Provisions of non-requirement of registration is proposed to be given overriding effect § Filing of GST Returns/statements proposed to be restricted to a maximum period of 3 years § Proposal to align provisional refund provisions with the present scheme of self-assessed ITC § Proposal to provide the manner of computation of period of delay for calculation of interest on delayed refunds § Imposition of penalty on ECO for furnishing incorrect information § Proposal to decriminalise certain offences under the GST law § Proposal to increase the threshold limit for prosecution to Rs. 2 Crores § Amendments proposed in the provisions relating to the compounding of offences § Proposal to insert a new Section for allowing consent-based sharing of information furnished by taxable person § Proposal to give retrospective effect for inclusion of in-bond sales and High Sea sales under Schedule III § Proposal to amend the definition of OIDAR services and non-resident taxable persons § Specific place of supply provisions for services of transportation of goods outside India is proposed to be omitted o Central Sales Tax Act § CESTAT is Proposed to Function as Authority to Settle Inter-State Disputes under CST Act o Customs Law § Proposal to exclude specified conditional exemption notifications from a validity period of 2 years § Proposed time limit of 9 months from the date of filing applications for passing final order by Settlement Commission § Retrospective amendments in the provisions relating to Anti-Dumping Duty, Countervailing Duty and Safeguard Measures o Customs Tariff and Central Excise Duty § Customs Duty Rate Changes § Changes in Central Excise Duty • Miscellaneous o Corporate & Allied Laws § Amendment to the Indian Stamp Act, 1899 § Amendment to the Prohibition of Benami Property Transaction Act, 1988 § Amendment to the Securities Contracts (Regulation) Act, 1956 § Amendment to the Government Savings Promotion Act, 1873

Download or read book Elements Of Company Law written by N. D. Kapoor and published by . This book was released on 1972 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Ramaiya Guide to the Companies Act written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Company Law Procedures written by Bloomsbury Publishing and published by Bloomsbury Publishing. This book was released on 2021-11-20 with total page 1184 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Guide for Independent Directors written by Sanjiv Agarwal and published by Bloomsbury Publishing. This book was released on 2021-05-15 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt: About the Book Independent Directors require a special set of skills, attitude and mindset to act independently and take unbiased, neutral views on matters before them in the Board. In order to provide and invigorate basic knowledge in corporate laws, upgrade and evaluate the required skills of Independent Directors and to prepare a databank of such qualified and eligible persons, the rules necessitate to have a Data-bank in place. The Ministry of Corporate Affairs in consonance with Companies (Creation and Maintenance of databank of Independent Directors) Rules, 2019 and Companies (Appointment and Qualification of Directors) Amendment Rules, 2019, empanels Directors that are registered with them and have passed the Online Proficiency Self-Assessment Test. MCA has authorised the Indian Institute of Corporate Affairs (IICA) to maintain the Data-bank as well as conduct the Online Proficiency Self-Assessment Test. This book covers the entire gamut of syllabus for the purpose of the Online Proficiency Self-Assessment Test. It has been divided into 4 parts and 36 chapters. Part-I details Syllabus, scheme, scope and text of relevant Notifications. Part-II encompasses 36 chapters covering over 1700 Multiple Choice Questions (MCQs) on all these topics including case studies. The chapters also contain the answer key for self-assessment. Part-III contains the text of relevant provisions/extracts of Companies Act 2013, Company Rules, SCRA, SEBI guidelines etc. Part-IV integrates extracts of Indian and International Corporate Governance Codes/ Guidelines for reference and further readings. Key Features A useful guide for Independent Director aspirants appearing for online proficiency self assessment test. Covers entire syllabus viz, company law, SEBI guidelines, corporate governance etc. Includes case studies. Over 1700 Multiple Choice Questions (MCQs) with answer key. Author's own experiences and learning as Independent Director shared in MCQs. Useful for other MBA/Commerce/Corporate Governance students.

Download or read book Textbook of Environmental Studies for Undergraduate Courses written by Erach Bharucha and published by Universities Press. This book was released on 2005-11 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Importance Of Environmental Studies Cannot Be Disputed Since The Need For Sustainable Development Is A Key To The Future Of Mankind. Recognising This, The Honourable Supreme Court Of India Directed The Ugc To Introduce A Basic Course On Environmental Education For Undergraduate Courses In All Disciplines, To Be Implemented By Every University In The Country. Accordingly, The Ugc Constituted An Expert Committee To Formulate A Six-Month Core Module Syllabus For Environmental Studies. This Textbook Is The Outcome Of The Ugc S Efforts And Has Been Prepared As Per The Syllabus. It Is Designed To Bring About An Awareness On A Variety Of Environmental Concerns. It Attempts To Create A Pro-Environmental Attitude And A Behavioural Pattern In Society That Is Based On Creating Sustainable Lifestyles And A New Ethic Towards Conservation. This Textbook Stresses On A Balanced View Of Issues That Affect Our Daily Lives. These Issues Are Related To The Conflict Between Existing `Development Strategies And The Need For `Conservation . It Not Only Makes The Student Better Informed On These Concerns, But Is Expected To Lead The Student Towards Positive Action To Improve The Environment. Based On A Multidisciplinary Approach That Brings About An Appreciation Of The Natural World And Human Impact On Its Integrity, This Textbook Seeks Practical Answers To Make Human Civilization Sustainable On The Earth S Finite Resources. Attractively Priced At Rupees One Hundred And Fifteen Only, This Textbook Covers The Syllabus As Structured By The Ugc, Divided Into 8 Units And 50 Lectures. The First 7 Units, Which Cover 45 Lectures Are Classroom Teaching-Based, And Enhance Knowledge Skills And Attitude To Environment. Unit 8 Is Based On Field Activities To Be Covered In 5 Lecture Hours And Would Provide Students With First Hand Knowledge On Various Local Environmental Issues.

Download or read book The Law of Prevention of Money Laundering written by and published by . This book was released on 2020 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Principles of Management written by Prakash Chandra Tripathi and published by Tata McGraw-Hill Education. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essentials of Business Communication written by Mary Ellen Guffey and published by South Western Educational Publishing. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text-workbook is a streamlined, no-nonsense approach to business communication. It takes a three-in-one approach: (1) text, (2) practical workbook, and (3) self-teaching grammar/mechanics handbook. The chapters reinforce basic writing skills, then apply these skills to a variety of memos, letters, reports, and resumes. This new edition features increased coverage of contemporary business communication issues including oral communication, electronic forms of communication, diversity and ethics.

Download or read book Human resource management written by Pravin Durai and published by Pearson Education India. This book was released on 2016 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human Resource Management teaches HRM strategies and theories that any manager--not just those in HR--needs to know about recruiting, selecting, training, and compensating people.

Download or read book Making Law in Papua New Guinea written by Bruce L. Ottley and published by Carolina Academic Press LLC. This book was released on 2021 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In the waning days of colonialism in Papua New Guinea, much of the rhetoric from local leaders pushing for self-determination focused on replacing the imposed colonial legal system with one that reflected local customs, understandings, relationships, and dispute settlement techniques-in other words, a "uniquely Melanesian jurisprudence." After independence in 1975, however, that aim faded or began to be seen as an impossible objective, and PNG is left with a largely Western legal system. In this book, the authors-who were all directly involved in law teaching, law reform, and judging during that period-explore the potent and enduring grip of colonialism on law and politics long after the colonial regime has been formally disbanded. Combining original historical and legal research, engagement with the scholarly literature of dependency theory and postcolonial studies, and personal observation, interviews, and experience, Making Law in Papua New Guinea offers compelling insights into the many reasons why postcolonial nations remain imprisoned in colonial laws, institutions, and attitudes"--

Download or read book Global Perspectives on Constitutional Law written by Vikram Amar and published by Oxford University Press. This book was released on 2009 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: An ideal supplement for professors who wish to incorporate comparative law into their constitutional law courses, Global Perspectives on Constitutional Law introduces students to the various ways that nations other than the United States resolve contemporary constitutional questions. Covering both structural issues and individual rights, the book offers a wide but select range of readings on interesting constitutional issues in sixteen accessible chapters. Each brief chapter presents foreign case materials on a particular constitutional topic along with notes and questions that further illuminate the comparisons between U.S. constitutional law and that of other nations. Featuring selections by expert contributors from a variety of ideological and demographic backgrounds, the volume is designed to encourage students to reexamine and deepen their understanding of U.S. constitutional law in light of the alternatives offered by other systems.Features*Modular design of chapters allows instructors to pick and choose which topics they use for comparative study*Brief chapters can be easily integrated into relevant class discussions*Chapters authored by top constitutional law scholars who frame the cases with introductory and concluding comments*Covers a broad range of contemporary constitutional issues including property rights, abortion rights, regulation of hate speech, regulation of campaign finance, and religious freedom

Download or read book Mergers Et Al written by S. Ramanujam (chartered accountant.) and published by . This book was released on 2000 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Essential Commodities for India written by Devarya Singhania and published by . This book was released on 2020-11 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In a world where we are often plagued by discrepancies, one shall evaluate every minute occuring they go through. From politics to pop-culture, we are impacted with numerous happenings. So, join me on this journey where I witness a glimpse of certain changes, I felt were most needed and with time to tell, there may be a heap still resting, waiting to be discovered!

Download or read book Microeconomics written by B. Douglas Bernheim and published by . This book was released on 2010-11 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Oral and Written Communication written by Peter Little and published by Longman Publishing Group. This book was released on 1973-01-01 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: