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Taxmann’s FEMA Practice Manual – Comprehensive Commentary on FEMA, Simplifying Complex Cross-border Transactions with—Checklists | Examples | Case Studies | Compounding Orders | Case Laws
This book aims to simplify the fundamentals while providing exhaustive coverage of the relevant laws and regulations. It provides a comprehensive commentary on various sections, rules, and regulations under the Foreign Exchange Management Act (FEMA), making it a complete guide to foreign investment provisions. This book is a comprehensive resource for professionals and Authorized Dealer (AD) banks, enabling effective management and implementation of Foreign Exchange law in India. It is a one-stop solution for: • Professionals, including Chartered Accountants, Company Secretaries, Cost Accountants, and Lawyers • Chief Financial Officers (CFOs) of multinational and Indian companies • Aut...
Taxmann's Overseas Investment Ready Reckoner – Simple, exhaustive and practically useful guide on the 'New OI Regime' with compounding orders, case studies & practical examples
This is a comprehensive book on overseas investment outside India by various entities covering all provisions in every possible detail. Every attempt has been made in the book to keep the complex law simple. Pictorial representation, checklist, examples, case studies, and compounding orders issued by the Reserve Bank of India have also been provided for clear understanding. It is a one-stop solution to all the needs of professionals, global investors, institutional investors, CFOs of multinational companies looking to expand globally, and the AD banks dealing with overseas investment for undertaking the transaction and effective implementation, management and execution of overseas investment...
Taxmann's Analysis | SEBI's New Insider Trading Norms – Balancing Flexibility and Compliance
Insider trading refers to buying or selling a company's shares by individuals with access to confidential information. This article examines key amendments to the SEBI (Prohibition of Insider Trading) Regulations, 2015, which take effect on June 25, 2024. The amendments include: ‣ Reducing the trading commencement period for insiders to 120 calendar days ‣ Exempting insiders from maintaining a 12-month trading period ‣ Broadening parameters for each trade execution with defined price limits ‣ Clarifying trade splitting durations to prevent misuse ‣ Allowing deviations from trading plans only in exceptional cases ‣ Requiring insiders to execute trades within specified price limits ‣ Mandating compliance officers to approve or reject trading plans within two trading days
Taxmann's Analysis | PMS vs AIF vs MF – How to Choose an Investment Vehicle?
This article discusses selecting the right investment vehicle and guiding investors to make well-informed decisions that match their financial objectives and risk tolerance. It provides a comprehensive examination of various investment options, including Portfolio Management Services (PMS), Alternative Investment Funds (AIFs), and Mutual Funds (MFs). The coverage includes: ‣ Comparative Analysis ‣ Minimum Investment Amounts ‣ Lock-in Periods and Returns ‣ Governing Regulations ‣ Differences and Benefits of Each Option ‣ Taxation Implications
Taxmann's Analysis | SEBI's New Proposals to Streamline the AIF Valuation Framework
SEBI issued a Consultation Paper on May 23rd, 2024, to review specific aspects of the valuation framework for Alternative Investment Funds (AIFs) investment portfolios. The primary objective is to seek public comments on proposals to provide relaxation in certain areas of the AIF valuation framework. The key proposals include: ‣ Applicability of Valuation Norms Under SEBI (Mutual Funds) Regulations to Compute Valuation of AIFs' Investment Portfolio ‣ Change in Valuation Methodology and Approach to be considered as 'Material Change' ‣ Proposes Revised Eligibility Criteria for Independent Valuers to be Appointed by AIFs ‣ Proposal to Extend the Timeline to Report Valuation of Investments to Performance Benchmarking Agencies to 7 Months
Taxmann's Analysis | Revisiting the Requirement of ITC Reversal for Time-Expired Goods
The expiry of goods manufactured and the remaining unsold are inseparable parts of the business. Such expired goods must be destroyed as they do not remain usable. However, the provision of reversal of ITC on destroyed/written-off goods comes into play in such situations, creating an unsettled position. This article analyses Section 17(5)(h) concerning time-expired goods, along with the ambiguities surrounding the reversal of ITC, covering the following key points: ‣ Understanding the Relevant Legal Provisions and their Interpretation ‣ Applicability of the Same in the Given Scenarios ‣ Relevant CBIC Clarification and Contradictory Jurisprudence ‣ Conclusion
Taxmann's Analysis | SEBI Fast-Tracks Bonus Shares – Trading Now on a T+2 Basis!
The article analyses SEBI's recent decision to shorten the time frame for crediting bonus shares and initiating their trading from the record date of the bonus issue. Under the new guidelines, when issuers fix and inform the stock exchange of the record date (T day), they must also specify the deemed date of allotment as the following working day. Additionally, the bonus shares will be eligible for trading on T+2 day, enhancing the efficiency of the bonus share issuance process. The article discusses the following key topics: ‣ Current Regulatory Framework for Bonus Issues ‣ Background and Rationale behind the Amendment ‣ SEBI's Reduction in Time for Credit and Trading of Bonus Shares ‣ Conclusion
Taxmann's Analysis | New ITR-7 Form for AY 2024-25 – Detailed Analysis of Amendments | Compliance Requirements
The CBDT has notified ITR-7 for the Assessment Year 2024-25. The applicability of the ITR-7 form remains unchanged in the new form. The new ITR-7 requires additional details from taxpayers, and some changes in the ITR are consequential to the amendments made by the Finance Act 2023. The article thoroughly analyses all key changes in form ITR-7, the highlights of which are as follows: ‣ Details of Legal Entity Identifier ‣ Computation of income on the applicability of Twenty-Second Proviso to Section 10(23C) or Section 13(10) ‣ Furnishing of acknowledgement number of the Audit Report and UDIN ‣ Reporting of the amount invested or deposited back to Corpus and repayment of loans ‣ Reporting of the exempted portion of Anonymous Donations ‣ Reporting of Inter-Charity Donations ‣ Schedule IE-1 extended to Section 10(46A) and 10(46B) ‣ Omission of Reference to Section 10(22B) in Schedule IE-1 ‣ Details of filing Form 10 for accumulation of income ‣ Residuary clause for reporting of Additions
Taxmann's Analysis | New Pathways – SEBI's Overseas Investment Guidelines for Indian Mutual Funds
This article analyses SEBI’s proposal to ease investments by Indian mutual funds in overseas funds. The objective of the consultation paper is to seek public comments on the proposal to ease investments by Indian Mutual Funds in Overseas Mutual Funds (MFs)/Unit Trusts (UTs) that invest a certain portion of their assets in Indian securities. The write-up covers the following key aspects: ‣ Need for the Consultation Paper ‣ SEBI’s Proposal ‣ Impact of the Proposal
Taxmann's Analysis | The Force Majeure Factor – How Section 168A Shapes GST Adjudication Timelines
The GST law includes provisions for extending time limits in cases of Force Majeure, such as war, epidemic, flood, drought, fire, cyclone, earthquake, and similar events. However, various extensions granted under these provisions due to COVID-19 have been contested by taxpayers. This article examines the following aspects of such extensions: ‣ Provisions under GST for Force Majeure ‣ Time Limits for Adjudication Procedures ‣ Various Extensions of Adjudication Time Limits under Section 73 ‣ Relevant Judicial Pronouncements under GST Supporting the Extension of Time Limits ‣ Detailed Analysis of Force Majeure and the Reasonableness of Multiple Extensions
