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Jun 12, 2013

Implication of Advance Pricing Agreement (APA)

Implication of Advance Pricing Agreement (APA)

Posted: 09 Jun 2013 08:55 PM PDT

The Finance Act' 2012 has introduced Section – 92 CD relating to the Advance Pricing Agreement (APA) which came into force w.e.f. 1st July' 2012. An Advance Pricing Agreement is an agreement between the taxpayer and the tax authority on the pricing of future related party transactions. The Taxpayer...

E-Filling of Audit Report for A/Y 2013-2014

Posted: 09 Jun 2013 08:49 PM PDT

CBDT has notified Income-tax (3rd Amendment) Rules, 2013 vide NOTIFICATION NO. 34/2013 [F.NO.142/5/2013-TPL]/SO 1111(E), DATED 1-5-2013.Under these rules ,various rules regarding Income tax return for assessment year has been amended. It is mandatory to file audit reports u/s 44AB, 92E, 115JB...

Contracts in Which Directors are Interested Under Companies Act 1956

Posted: 09 Jun 2013 08:22 PM PDT

A company normally enters into transactions with other companies or firms which are known as related party transactions. Section 297 is in respect of Board's sanction to be required for certain contracts in which particular directors are interested. Section 299 relates to disclosure of interest by...

Clarification on queries of prospective investors/ stakeholders on FDI policy for Multi Brand Retail Trade

Posted: 09 Jun 2013 08:17 PM PDT

CLARIFICATION ON QUERIES OF PROSPECTIVE INVESTORS/ STAKEHOLDERS ON FDI POLICY FOR MULTI-BRAND RETAIL TRADING (Paragraph of 'Circular 1 of 2013-Consolidated FDI Policy') Following issues are under consideration: i. Sourcing restriction amongst 'group companies'. ii. Requirement of 50%...

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