Amendment and Notification Relating to Form 26 ASAmitJain910
Form 26AS - Annual Tax Statement has been revamped to New Form 26AS - Annual Information Statement vide amendment through Finance Act, 2020 and amendment and related notification.
Happy New Year 2017
For Lunawat Monthly Bulletin – January 2017 click at http://lunawat.com/Uploaded_Files/Attachments/F_3529.pdf
The same is also available on www.lunawat.com as well as on free Mobile App ‘LUNAWAT’ available through playstore.
I hope the same shall be of use to you.
Warm Regards
CA. Pramod Jain
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.
- for subscription please email at cslalitrajput@gmail.com
Taxmann Review Bulletin: A quick review of important Taxes & Laws updates reported on Taxmann.com
1. Ordinance 2020: New due dates for compliances under the income-tax Act
2. Ordinance 2020: New interest rates on delayed payment of taxes:
3. Ordinance 2020: Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund
4. Ordinance 2020:New due dates for compliances in
Indirect Tax Laws
Our specialists from Accace Hungary prepared for you a handy calendar with key tax payment dates, rates and quick tax facts. Download our 2018 Tax Calendar for Hungary and keep an eye on the main statutory filing obligations in order to avoid any penalties!
Amendment and Notification Relating to Form 26 ASAmitJain910
Form 26AS - Annual Tax Statement has been revamped to New Form 26AS - Annual Information Statement vide amendment through Finance Act, 2020 and amendment and related notification.
Happy New Year 2017
For Lunawat Monthly Bulletin – January 2017 click at http://lunawat.com/Uploaded_Files/Attachments/F_3529.pdf
The same is also available on www.lunawat.com as well as on free Mobile App ‘LUNAWAT’ available through playstore.
I hope the same shall be of use to you.
Warm Regards
CA. Pramod Jain
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.
- for subscription please email at cslalitrajput@gmail.com
Taxmann Review Bulletin: A quick review of important Taxes & Laws updates reported on Taxmann.com
1. Ordinance 2020: New due dates for compliances under the income-tax Act
2. Ordinance 2020: New interest rates on delayed payment of taxes:
3. Ordinance 2020: Deduction under Section 80G in respect of
contribution to ‘PM CARES Fund
4. Ordinance 2020:New due dates for compliances in
Indirect Tax Laws
Our specialists from Accace Hungary prepared for you a handy calendar with key tax payment dates, rates and quick tax facts. Download our 2018 Tax Calendar for Hungary and keep an eye on the main statutory filing obligations in order to avoid any penalties!
Corporate compliance calendar april 2020Lalit Rajput
ABOUT ARTICLE :
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”
If you think compliance is expensive, try non‐ compliance”
Compliance Requirement Under
1. Income Tax Act, 1961
2. Goods & Services Tax Act, 2017 (GST) & 39th GST Council Meeting Updates
3. Other Statutory Laws
4 Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications
5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015
6. SEBI Takeover Regulations 2011
7. SEBI (Prohibition of Insider Trading) Regulations, 2015
8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
9. SEBI (Buyback of Securities) Regulations, 2018 and Circulars / Notifications
10. Companies Act, 2013 (MCA/ROC and LLP Compliance) and Notifications
11. ICSI Updates on e-CSIN
12. . MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME)
13. Insolvency and Bankruptcy Board of India (IBBI) Updates
Our tax experts have released the Complete 2017 Tax Calendar for Slovakia. The tax calendar gives specific due dates for filing tax forms and paying taxes that affect individuals and businesses.
Download the Complete 2017 Tax Calendar for Slovakia and meet every tax deadline!
Summary of Recent Notifications & Circulars in GSTPriyank Shah
In wake of COVID-19 crisis, the Govt. has issued various notifications for the benefit of tax payers and also circulars for clarifications related to those notifications and issues in implementation of GST Law. We have provided a gist of those notifications and circulars.
"Filing of Returns"
Filing of Gst Returns helps in determination of Tax liability of the return filer and at the same time it also has a huge Bearing on Determination of tax liability of other persons with whom the former has entered into taxable Activities.
Chapter ix of the CGST Act [section 37 to 48] prescribes the provisions relating to filing of returns.
Follow steps shown in the ppt....
If you like our presented hit the like button and more latest update....
follow me also on:-
facebook= https://www.facebook.com/milankmr12
Instagram= https://www.instagram.com/milankmr12/?hl=en
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.
Grant Thornton Vietnam Tax Newsletter - August 2016Alex Baulf
In this Newsletter, Grant Thornton Vietnam would like to highlight the following updates relating to taxation and customs:
1. Guidance from the Ministry of Finance on VAT refund and penalty for late tax payment from 1st July 2016
2. Procedures for payment to State Budget for tax liability and domestic revenue from 1st August 2016 onwards
3. Sponsorship expenditure to Clients shall not be regarded as tax deductible expenses
4. House lease expense of individuals
5. Sponsorship cost of Master’s Degree programs for employees shall be regarded as tax deductible expenses for CIT purpose
6. Approval on "Bilateral agreement and documentation to implement the Foreign Account Tax Compliance Act between Vietnam and the United States"
7. Procedures on cancellation, liquidation and tax refund for defective goods of foreign invested enterprises
8. Procedures on adjustment to the duration of processing contract
9. Trading of goods of Exporting-Processing Enterprises
This newsletter is for reference purposes only. Grant Thornton Vietnam holds no responsibility for mistakes therein, as well as damages caused by the use of information from this newsletter without official advisory opinions from Grant Thornton Vietnam before practice.
Should you need to use information from this newsletter or support from Grant Thornton Vietnam, please contact our professional consultants.
Corporate Compliance Calendar February 2020Lalit Rajput
Corporate Compliance Calendar for the month of February 2020.
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”
Tax Audit - Changes in form 3CD - August 2014Ameet Patel
The Indian tax authorities have amended the tax audit report format recently. The changes are drastic and cast a huge responsibility on the already burdened tax auditors. The changes are discussed in this presentation.
The Revised Guidance Note on Tax Audit issued by ICAI has also been considered while preparing this presentation.
Only the new clauses or the amended clauses have been considered. The clauses that have not undergone any change have not been considered.
Corporate compliance calendar april 2020Lalit Rajput
ABOUT ARTICLE :
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”
If you think compliance is expensive, try non‐ compliance”
Compliance Requirement Under
1. Income Tax Act, 1961
2. Goods & Services Tax Act, 2017 (GST) & 39th GST Council Meeting Updates
3. Other Statutory Laws
4 Foreign Exchange Management Act, 1999 (FEMA) and Important Notifications
5. SEBI (Listing Obligations & Disclosure Requirements) (LODR) Regulations, 2015
6. SEBI Takeover Regulations 2011
7. SEBI (Prohibition of Insider Trading) Regulations, 2015
8. SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
9. SEBI (Buyback of Securities) Regulations, 2018 and Circulars / Notifications
10. Companies Act, 2013 (MCA/ROC and LLP Compliance) and Notifications
11. ICSI Updates on e-CSIN
12. . MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSME)
13. Insolvency and Bankruptcy Board of India (IBBI) Updates
Our tax experts have released the Complete 2017 Tax Calendar for Slovakia. The tax calendar gives specific due dates for filing tax forms and paying taxes that affect individuals and businesses.
Download the Complete 2017 Tax Calendar for Slovakia and meet every tax deadline!
Summary of Recent Notifications & Circulars in GSTPriyank Shah
In wake of COVID-19 crisis, the Govt. has issued various notifications for the benefit of tax payers and also circulars for clarifications related to those notifications and issues in implementation of GST Law. We have provided a gist of those notifications and circulars.
"Filing of Returns"
Filing of Gst Returns helps in determination of Tax liability of the return filer and at the same time it also has a huge Bearing on Determination of tax liability of other persons with whom the former has entered into taxable Activities.
Chapter ix of the CGST Act [section 37 to 48] prescribes the provisions relating to filing of returns.
Follow steps shown in the ppt....
If you like our presented hit the like button and more latest update....
follow me also on:-
facebook= https://www.facebook.com/milankmr12
Instagram= https://www.instagram.com/milankmr12/?hl=en
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.” Compliance is a continuous process of following laws, policies, and regulations, rules to meet all the necessary governance requirements without any failure.
Grant Thornton Vietnam Tax Newsletter - August 2016Alex Baulf
In this Newsletter, Grant Thornton Vietnam would like to highlight the following updates relating to taxation and customs:
1. Guidance from the Ministry of Finance on VAT refund and penalty for late tax payment from 1st July 2016
2. Procedures for payment to State Budget for tax liability and domestic revenue from 1st August 2016 onwards
3. Sponsorship expenditure to Clients shall not be regarded as tax deductible expenses
4. House lease expense of individuals
5. Sponsorship cost of Master’s Degree programs for employees shall be regarded as tax deductible expenses for CIT purpose
6. Approval on "Bilateral agreement and documentation to implement the Foreign Account Tax Compliance Act between Vietnam and the United States"
7. Procedures on cancellation, liquidation and tax refund for defective goods of foreign invested enterprises
8. Procedures on adjustment to the duration of processing contract
9. Trading of goods of Exporting-Processing Enterprises
This newsletter is for reference purposes only. Grant Thornton Vietnam holds no responsibility for mistakes therein, as well as damages caused by the use of information from this newsletter without official advisory opinions from Grant Thornton Vietnam before practice.
Should you need to use information from this newsletter or support from Grant Thornton Vietnam, please contact our professional consultants.
Corporate Compliance Calendar February 2020Lalit Rajput
Corporate Compliance Calendar for the month of February 2020.
This article contains various Compliance requirements under Statutory Laws. Compliance means “adhering to rules and regulations.”
Tax Audit - Changes in form 3CD - August 2014Ameet Patel
The Indian tax authorities have amended the tax audit report format recently. The changes are drastic and cast a huge responsibility on the already burdened tax auditors. The changes are discussed in this presentation.
The Revised Guidance Note on Tax Audit issued by ICAI has also been considered while preparing this presentation.
Only the new clauses or the amended clauses have been considered. The clauses that have not undergone any change have not been considered.
Tugas Praktek SIK. Mengenai Data Kesehatan Kementrian Kesehatan tahun 2012 dari 5 Kota/Kab di Jawa Barat mengenai persentase jumlah Balita dengan gizi buruk
First edition of the Cassava Weed Management Project newsletter also known as the Sustainable Weed Management Technologies for Cassava Systems in Nigeria.
RBI, MCA, SEBI and Taxation Updates - 9 September 2016-Acquisory News BytesAcquisory Consulting LLP
CBDT – Income Tax Return due date extended to 17th October 2016 due to IDS 2016 - Ministry of Finance, Central Board of Direct Taxes (CBDT) has extended the date for filing of tax returns by assesses who are required to submit audited accounts in view of the ongoing Income Declaration Scheme (IDS) to October 17. The tax payers whose business receipts exceed Rs 1 crore or professional receipts exceed Rs 25 lakh during the previous year 2015-16 are required to file an Income Tax return accompanied by an audit report by the above mentioned due date. The reasons for extension is due to the fact that the Income Declaration Scheme, as launched by the government on June 1 to uncover black money, closes on September 30 which happens to be the last date for filing of Tax Audit Returns. Under IDS, one can come clean by paying tax, penalty and cess totalling 45 per cent of the undisclosed income.
CORPORATE
RBI
Revision of interest rates for Small Savings Schemes
SEBI
Exclusively listed companies of De-recognized/Non-operational/exited Stock Exchanges placed in the Dissemination Board (DB).
MCA
MCA – Release of updated C&I Taxonomy 2016
Withdrawal of e-Form INC-29 (Integrated Incorporation Form)
NCLT
NCLT constitutes Internal Complaints Committee under Sexual Harassment of Women (Prevention, Prohibition and Redressal) Act, 2013
TAXATION
Lump sum lease premium paid for acquisition of long term lease shall not be applicable for TDS under Section 194-I of the Income Tax Act, 1961
OTHERS
Fixed Term Employment introduced for Apparel Manufacturing Sector- win-win situation for both Employer's and Employees
for more detail:
Website- www.acquisory.com
Section 206AA – Rule 37BC
Central Board of Direct Taxes vide Notification No. 53/2016 dated 24.06.2016 has amended the Income Tax Rules, 1962 by inserting a new Rule 37BC through the IT (17th Amendment) Rules, 2016.
Publication - RSM India Budget 2016 Key AspectsRSM India
We are pleased to enclose herewith our publication viz. 'India Budget 2016 – Key Aspects'which provides a broad overview of the Union Budget 2016-17 presented on 29thFebruary 2016. While we have largely covered direct and indirect tax proposal of the Indian Government for the fiscal year 2016-17, other major policy initiatives having significant impact on the business in general, have been briefly dealt with.
In the midst of an uncertain global economic outlook, India is emerging as the new ‘global economic hotspot’. The Indian economy is estimated to grow at 7.6% in FY 2015-16 and is expected to grow at 7% to 7.75% in FY 2016-17, making it the fastest growing major economy in the world. The Union Budget 2016 is primarily driven with the objective of accelerating investment in infrastructural sector, fiscal consolidation and reducing litigation.
In our budget publication, we have analysed the significant budget proposals and have additionally included the following reference chapters:
• G20 Countries - Comparative Corporate and Personal Tax Rates
• DTAA Rates
• Tax Incentives for Businesses
• Direct Taxes and Service Tax Compliance Calendar
• TDS Chart
We trust you will find the same useful.
Budget 2016 was recently announced by the Finance Minister of India. This Presentation unravels the Transfer Pricing and International Tax proposals of the Budget 2016.
Major Announcements by GST Council in 31st Meeting on 22th DecCA PRADEEP GOYAL
All in one document
Seven Press Releases issued by CBIC pursuant to the
31st meeting of the GST Council on 22nd December,
2018
• Major Announcements with regards to rates,
returns, refunds, composition scheme etc made
SII in Spain is about changing the current VAT management system which has been in place for 30 years, introducing a new bookkeeping system for Value Added Tax on the AEAT online system, by providing all billing records virtually immediately. Hence, the new Immediate Supply of Information accelerates the gap between recording or booking invoices and the actual realisation of the underlying economic transaction. It is introduced because the current technological situation allows its implementation at this time, to improve taxpayer assistance and taxation controls.
Critical compliance under GST to be taken care of before 30 September 2018Nilesh Mahajan
GST has completed its first financial year (July 17 – Mar 18) and there are certain critical issues to be considered by the taxpayers on or before 30 September 2018. Certain critical areas requiring urgent attention is captured in the article
Updates on Circulars and Notifications - V. K. SubramaniD Murali ☆
Updates on Circulars and Notifications - V. K. Subramani - Article published in Business Advisor, dated June 25, 2016 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
Tweeted on www.twitter.com/BusinessAdvDM
Sharing a Compilation of Case Laws on ‘Notice Under Section 148’ of Income Tax Act, 1961. The said document is available at http://expertspanel.in/?qa=blob&qa_blobid=10601143440222107929 as well as at http://lunawat.com/Uploaded_Files/Attachments/F_4740.pdf
Pursuant to few amendments in Companies Act 2013, the document Loans under Companies Act 2013 has been revised and updated as Version 2.0 and is available at http://expertspanel.in/?qa=blob&qa_blobid=12209470514712245845
Earlier in the year the document Deposits under Companies Act 2013was also updated as Version 5.0. The same is available at http://expertspanel.in/?qa=blob&qa_blobid=10452760937625173148.
I hope both the documents are of use.
Warm Regards
CA Pramod Jain
Deposits under companies act 2013 version 5.0CA. Pramod Jain
Namaste
Pursuant to few amendments in Companies (Acceptance of Deposit) Rules 2014, the document Deposits under Companies Act 2013 has been updated as Version 5.0. The same is now available at http://expertspanel.in/?qa=blob&qa_blobid=10452760937625173148 . I hope the same is of use.
Kindly share this with other professionals too, as it may be of use to them too.
Pursuant to various amendments in Companies (Amendment) Act, 2017 and exemption notification for private companies, the document Loans under Companies Act 2013 has been updated as Version 1.2. It contains practical issues for taking and giving loans pursuant to s. 185/186. The same is now available at http://expertspanel.in/?qa=blob&qa_blobid=11788484548374818704 . I hope the same is of use.
Kindly share this with other professionals too, as it may be of use to them too.
Regards
CA Pramod Jain
Deposits under companies act 2013 version 4.0CA. Pramod Jain
Pursuant to various amendments in Companies (Acceptance of Deposit) Rules 2014, Companies (Amendment) Act, 2017, exemption notification for private companies and its further amendment, the document Deposits under Companies Act 2013 has been updated as Version 4.0. The same is now available at http://expertspanel.in/?qa=blob&qa_blobid=4472136813423102736 . I hope the same is of use.
Kindly share this with other professionals too, as it may be of use to them too.
Warm Regards
CA. Pramod Jain
I have prepared series on Tax Audit u/s 44AB. received lots of suggestions to compile the whole series in one document i.e. all Tax Audit Series 1 to 21 for benefit of all, which has been done in this document.
The said document is now available at http://expertspanel.in/?qa=blob&qa_blobid=6930863758581714133
I hope it would be of use
Taxability of Gifts & Share Capital under IT ActCA. Pramod Jain
Had nice interactive session yesterday at South Delhi CA Study Circle on the topic 'Taxability of Gifts & Share Premium'. The ppt is now available at http://lunawat.com/Uploaded_Files/Presentation/TaxabilityofGifts&ShareCapitalunderITAct-SouthDelhi.pdf
Hope it is of use
Warm Regards
CA Pramod Jain
Practical implications of LLP and its Taxation made at Nehru Place Study Circle of NIRC of ICAI. also available on www.lunawat.com and mobile app LUNAWAT google playstore
Deposits under Companies Act 2013 - Version 3.0CA. Pramod Jain
Latest document on Deposits under Companies Act 2013 - Version 3.0 has been published. The same can be accessed at http://lunawat.com/Uploaded_Files/Attachments/F_3871.pdf
Had a great knowledge sharing session at Bhopal, M. P. The ppt is now available at http://lunawat.com/Uploaded_Files/Presentation/CriticalIssuesinTaxAudit&ICDS-Bhopal.pdf
Includes discussion on ICDS I, II, IV & V. Hope it is of use
Regards
CA Pramod Jain
ICDAS, Cash Restrictions AS & Schedule III Amendments CA. Pramod Jain
Had nice discussions while knowledge sharing at Bulandshahr, U.P. The presentation is now available at http://lunawat.com/Uploaded_Files/Presentation/ICDS,CashRestrictionsAS&ScheduleIIIAmendments-Bulandshahar.pdf
Hope it is of use
Warm Regards
CA Pramod Jain
Had a great interactive session on ICDS Practical Implications at Ludhiana. The ppt is now available at http://lunawat.com/Uploaded_Files/Presentation/ICDSPracticalImplications-Ludhiana.pdf
Hope it is of use
Regards
CA Pramod Jain
ICDS, Cash Restrictions, AS & Schedule III AmendmentsCA. Pramod Jain
Namaste
For Presentation made on below topics at Shalimar Bagh CPE Study Circle of NIRC of ICAI click at http://lunawat.com/Uploaded_Files/Presentation/ICDS,CashRestrictions&ScheduleIIIAmendments-ShalimarBagh.pdf
• Cash Restrictions
• AS Amendments
• Schedule III Amendments
• ICDS
I hope the same is of use to you.
Warm Regards
CA. Pramod Jain
Namaste
For Presentation made on below topics at Sangrur Barnch of NIRC of ICAI click at http://lunawat.com/Uploaded_Files/Presentation/RecentAmendmentsinAudit&IT&ICDS-Sangrur.pdf
• Cash Restrictions
• Demonetization Reporting
• Presumptive Taxation
• Capital Gain on shares
• AS Amendments
• ICDS Overview
• ICDS I (Accounting Policies)
• ICDS II (Inventories)
• ICDS IV (Revenue Recognition)
• ICDS V (Tangible Fixed Assets)
• ICDS VIII (Securities)
• ICDS IX (Borrowing Costs)
I hope the same shall be of use to you.
Warm Regards
CA. Pramod Jain
For Presentation made on below topics at CIRC, Kanpur jointly with KCAS Study Circle click at http://lunawat.com/Uploaded_Files/Presentation/ICDSOverview,4,5,7,8,10-Kanpur.pdf
• ICDS Overview
• ICDS IV (Revenue Recognition)
• ICDS V (Tangible Fixed Assets)
• ICDS VII (Government Grants)
• ICDS VIII (Securities)
• ICDS X (Provisions, Contingent Liabilities & Contingent Assets)
I hope the same shall be of use to you.
Warm Regards
CA. Pramod Jain
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Skye Residences | Extended Stay Residences Near Toronto Airportmarketingjdass
Experience unparalleled EXTENDED STAY and comfort at Skye Residences located just minutes from Toronto Airport. Discover sophisticated accommodations tailored for discerning travelers.
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Premium MEAN Stack Development Solutions for Modern BusinessesSynapseIndia
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Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Sustainability: Balancing the Environment, Equity & Economy
Lunawat Bulletin for October 2016
1. Serving Since 1968Serving Since 1968Serving Since 1968Serving Since 1968October 2016October 2016October 2016October 2016
Lunawat Bulletin
Market Watch
SensexSensexSensexSensex
30.09.2016 :30.09.2016 :30.09.2016 :30.09.2016 : 27865.9627865.9627865.9627865.96
31.08.2016 :31.08.2016 :31.08.2016 :31.08.2016 : 28452.1728452.1728452.1728452.17
NiftyNiftyNiftyNifty
30.09.2016 :30.09.2016 :30.09.2016 :30.09.2016 : 8611.158611.158611.158611.15
31.08.2016 :31.08.2016 :31.08.2016 :31.08.2016 : 8786.208786.208786.208786.20
For Private Circulation Only
Lunawat & Co.
Chartered Accountants
www.lunawat.com
Inside …..
Compliance Due
Dates
2
Income Tax 3
Corporate Law 4
Service Tax 5
IT & Business 6
Lunawat Update 7
GST 5
Cabinet clears Saksham Project: Integrating the en-
tire Indirect System
Oriental Bank of Commerce to raise Rs 500 crore
via bonds
Public-sector lender Oriental Bank of Commerce will raise Rs 500 crore on private
placement by issuing bonds.The bank intends to raise Tier 1 capital through private
placement of Basel III compliant additional tier 1 bonds of Rs 10,00,000 each at par ag-
gregating to Rs 500 crore,
Anti-Dumping Duty Likely on certain Chinese Steel
Products
The commerce ministry has recommended imposition of anti-dumping duty on imports of
steel wire rods from China to protect the interest of domestic players from cheap in-bound
shipments. In its preliminary findings, the directorate general of anti-dumping and allied
duties (DGAD) has recommended the duty. DGAD has suggested that for certain Chinese
companies, the duty should be the difference between the landed value of the steel products
and $499 per tonne while for others, it should be the gap between the landed value and $538
per tonne.
Project Saksham, a new Indirect Tax network of the Central Board of Excise and Customs
(CBEC), has been approved by the Cabinet Committee on Economic Affairs (CCEA) on
Wednesday.The total cost of the project is estimated to be Rs 2,256 crore, which will be
incurred over seven years. This would help integrate CBEC IT systems with the Goods and
Services Tax Network (GSTN).The project would facilitate extension of the Indian
Customs Single Window Interface for Facilitating Trade (SWIFT) and other taxpayer
initiatives under ‘Digital India’ and ease of doing business of the CBEC. The implementa-
tion strategy for the project will be to ensure readiness of CBEC’s IT systems by April 1,
2017, when GST is to be introduced. The upgrade of the IT systems will be carried out
while keeping the existing taxpayer services running . With the implementation of GST,
the government expects the number of taxpayers under indirect tax laws to increase from
the current 36 lakh to about 65 lakh. CBEC’s IT systems need to integrate with the GSTN
for processing of registration, payment and returns data sent by GSTN systems to CBEC,
as well as act as a front-end for other modules like audit, appeal and investigation.
2. Page 2
Lunawat Bulletin
Compliance Due Dates
Due Date Related to Particulars
06.10.2016
(Thursday)
Service Tax Deposit Service Tax for the month of September 2016 for Corporate Assessee &
for the quarter ended 30.09.2016 for other Assessees.
07.10.2016
(Friday)
TDS/TCS
(Income Tax)
Deposit TDS/TCS for deductions/collections made during the month of September
2016.
15.10.2016
(Saturday)
EPF Deposit PF under Employees Provident Fund & Misc. Provision Act, 1952 deduct-
ed for the month of September 2016.
15.10.2016
(Saturday)
DVAT/CST Deposit TDS under DVAT Act for the month of September 2016.
15.10.2016
(Saturday)
TDS/TCS
(Income Tax)
• File TCS Returns for Quarter ended September 2016 in Form 27EQ.
• Furnish Form 15G/15H to online for quarter ended September 2016
• Furnish quarterly statement u/s 37BB(7) by an authorized dealer in Form
15CC in respect of foreign remittances made during quarter ended 30.9.16.
17.10.2016
(Monday)
Income Tax Income Tax Return Due Date for Assessees whose accounts are required to be
audited extended from 30th September 2016.
21.10.2016
(Friday)
ESI Deposit ESI under Employees State Insurance Act, 1948 deducted for the month
of September 2016.
21.10.2016
(Friday)
DVAT Deposit DVAT and CST for the month ended September 2016
25.10.2016
(Tuesday)
Service Tax File Half Yearly Service Tax Returns for the half year ended September 2016
25.10.2016
(Tuesday)
DVAT File DVAT & CST quarterly return in electronic form for the quarter ended Sep-
tember 2016.
30.10.2016
(Sunday)
TCS
(Income Tax)
Issue Form 27D Quarterly TCS certificate for the quarter ended 30th September
2016
31.10.2016
(Monday)
DVAT File Form DP-1 Online for all registered dealers
31.10.2016
(Monday)
TDS
Income Tax
• File TDS Returns for Quarter ended September 2016 in Form 24Q/26Q/27Q
• File non-TDS return by banking companies on interest paid in Form 26QAA
• Upload Form 61 for obtaining Form 60 (No PAN) for half year ending Sep-
tember 2016 as well as extended time for quarter ending March 2016
• File annual audited accounts for each approved program u/s 35(2AA)
DATE DAY HOLIDAY
11.10.2016 Tuesday Dussehra
02.10.2016 Sunday Mahatma Gandhi Jayanti
12.10.2016 Wednesday Muharram
30.10.2016 Sunday Deepawali
LIST OF HOLIDAYS
3. Page 3
October 2016
Income Tax
• Income Disclosure Scheme 2016 ends on 30th September 2016. No extension.
• CBDT has issued order to Pr. CIT to take lenient view on valid application for reducing or waiver of penalty u/s 273A in
respect of an issue for the said assessment year which is identical to the issue on which a valid declaration is made under
Income Disclosure Scheme 2016
• Due date for filing Income Tax Returns (whose due date was 30th September 2016) extended to 17th October 2016.
• CBDT notifies applicability of 10 Income Computation and Disclosure Standards (ICDS) mandatory w.e.f. AY 2017-18 for
all assesses following mercantile system of accounting having income from business or profession or income from other
sources, except individuals and HUFs who are not subject to audit under section 44AB (Tax Audit)
• Consequent to applicability of ICDS the tax audit report format Form 3CD has been amended w.e.f. 1st April 2017 to incor-
porate ICDS compliances.
Income Tax updates
The Honourable Finance Minister, Shri Arun Jaitley today handed over certificates of appreciation issued by CBDT honouring select
tax payers for such contribution.CBDT will be sending out such certificates of appreciation to individual tax payers by e-mail in vari-
ous categories on the basis of the level of taxes paid by them for the current Assessment Year 2016-17 where taxes have been paid in
full and tax payers have no outstanding tax liabilities and where the return is efiled within the prescribed due date.
The categories for individual taxpayers and the number of certificates being issued in the first round are:
1. Platinum : Tax contributed Rs. 1 Crore and above
2. Gold : Tax contributed Rs. 50 Lakh to Rs. 1 Crore
3. Silver : Tax contributed Rs. 10 Lakh to Rs.50 Lakh
4. Bronze : Tax contributed Rs. 1 Lakh to Rs.10 Lakh
Ministry of finance to issue criteria based appreciation certificates to individual tax
payers for A.Y. 2016-17 through e-mail
4. Page 4
October 2016
Corporate Laws
Relaxation of additional fees and extension of
last date of filing AOC-4(XBRL), AOC-4
(CFS) and MFT -7 under Companies Act
2013
It has been decided to allow companies to file financial statements
and Annual Returns on or before 29.10.2016 when the date of hold-
ing of the Annual General Meeting is on or after 01.04.2016, with-
out the payment of additional filing fee.
Change in the limits of Managerial remuneration without the approval of Central Gov-
ernment
MCA has amended its Part II Section II of schedule V regarding remuneration payable by companies having no profit or inadequate
profit without Central Government approval The New Limits are :
Where the effective capital is Limits of yearly remuneration payable shall not exceed
< 5 crores 60 Lacs (Earlier 30 Lacs)
5 Cr < 100 cr 84 Lacs (Earlier 42 Lacs)
100 Cr < 250 Cr 120 Lacs (earlier 60 Lacs)
250 cr and above 120 Lacs + 0.01 % of the effective capital in excess of Rs. 250 Cr.
• The above limits shall be doubled if shareholders pass Special Resolution. Further the limits mentioned above shall be pro rated
for a period less than one year.
• No Approval of Central Government is required if the managerial person is ;
• Is working in professional capacity and such person is not having interest in the capital of the company or its holding company or
any of its subsidiaries directly or indirectly or through any other statutory structures .
• Person is not having any direct or indirect interest or related to directors or promoters of the company or its holding company or
any of its subsidiaries at any time during the last 2 years before or on or after the date of appointment .
• Person Possesses graduate level qualification with expertise and specialized knowledge in the field in which company operates.
(Employee of a company holding shares of the company not exceeding 0.5 % of its paid up capital will be deemed to be a person
not having any interest in the capital of the company.
Forms are likely to be revised on MCA 21
Company Forms Download page w.e.f
30th
September 2016
• Forms 23ACA - Filing Profit and Loss account and oth-
er documents with the Registrar
• Forms 23AC - Filing balance sheet and other docu-
ments with the Registrar 2.(a)
• Forms CHG-1 - Application for registration of creation,
modification of charge (other than those related to deben-
tures
• Forms CHG-9 - Application for registration of creation or
modification of charge for debentures or rectification of
particulars filed in respect of creation or modification of
charge for debentures
• Form CRA -2 -Form of intimation of appointment of cost
auditor by the company to Central Government.
5. Page 5
Lunawat Bulletin
Service Tax
Service tax amendments and updates
• No service tax to be paid for the service related to advancement of Yoga
Service related to advancement to yoga was added to mega exemption (25/2012)on 21st
October,2015 and for the period
from July,2012 to 20 Oct,2015, central govt. exempt service tax for the said period.
• New limits have been specified for service tax or cenvat amount for issuing notice:-
• Service tax Return(ST-3) form have been revised.
• Central Govt. exempt taxable service provided by state government industrial development corporations/ Undertaking to
industrial units by way of granting long term lease(30 years or more)and is leviable on one time upfront fees (called premi-
um,salami, cost,price,development charges or any other name) payble for such lease.
• Entry No.-5 of mega exemption (25/2012) is substituted by
“ Renting of precints of religious place meant for general public, owned or managed by an entity registered as a charitable or
trust registered under sec 12AA Of IT Act,1961 or a trust or an institution registered under clause (23C) and body or an au-
thority covered under clause (23BBA) of section 10 of income tax Act.
• CBEC prescribes guidelines for arrest for service tax and excise default exceeding Rs. 2 Crores for more than 6 months sub-
ject to other conditions.
GST Updates
• GST threshold fixed at Rs 20 Lacs in GST council’s meet.
• Rules say taxi aggregators such as Ola and Uber will have to register under GST regime and there will be no threshold ex-
emption for them.
• It clarified that a company selling goods through its own website will not be considered as an ecommerce operator.
• If tax evaded is over Rs 2.5 crore, penalty could extend up to five years of jail with a fine, three years if tax evaded is Rs 50
lakh-Rs 2.5 crore and one year if it is between Rs 25-50 lakh. Evasion of tax exceeding Rs 2.5 crore would be considered
cognisable and non-bailable.
• Various draft GST Rules issued by CBEC
• FM says that government is working on GST roll out date of 1st April 2017
(Based on the Model GST Law and the situation could change if there is change in the basic law )
Rank of officer Amount of Service Tax or Cenvat issued in notice
Superintendent Not exceeding Rupees 10 Lacs( other than cases of val-
uation or taxability of service and cases involve extend
period of limitation
Assistant Commissioner or Deputy Commissioner Not Exceeding rupees 50 Lacs (except where superin-
tendents are empowered to adjudicate.
Joint Commissioner or Additional Commissioner Rupees Fifty Lacs and above but not exceeding rupees 2
crore
Commisioner Without Limit
6. Lunawat Bulletin
IT and Business
• Innovation distinguishes between a leader and a follower.
• You can’t just ask customers what they want and then try to
give that to them . By the time You’ll get it built , they’ll
want something new.
• The only way to do great work is to love what you do.
• Its not the customers job to know what they want.
• Your work is going to fill a large part of your life and the
only way to be truly satisfied is to do what you believe is
great work.
• Let’s go invent tomorrow rather than worrying about what
happened yesterday
The Wisdom of Steve Jobs
Today's businesses generate more data than ever before. Not coincidentally, IT has never been more critical to the success of a busi-
ness. Saving your important data and regularly taking backup has become an essential task in the efficient and error free functioning
of the business. Following are some of the DATA Storage Techniques:
Page 7
Hard disks and hard drives
Regularly save your data on an external hard drives ; this may have
many benefits:
• Proper backup and safety of your data on an external drive.
• You can carry the data as per your requirement and can even
have a safe custody of the external drive for safety of your data.
Cloud Storage
• Cloud storage is a service where data is remotely maintained ,
managed and backed up.
• The service allows the users to store files online, so that they
can access them from any location via the Internet.
• You can avoid emailing files to individuals and instead send a
web link to recipients through your email.
• Cloud storage can be used as a back-up plan by businesses by
providing a second copy of important files. These files are
stored at a remote location and can be accessed through an in-
ternet connection.