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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 Ca...
In this latest edition from Taxmann for May 2021, we provide you with the analytical stories on the recent changes in Income-tax, GST and Insolvency & Bankruptcy Code reported on Taxmann.com. The coverage of this edition is as follow: Direct Tax Laws • Aspects to be considered on application of MFN Clause of Tax Treaty • New rules for registration and approval of NGOs w.e.f. 01-04-2021 • SOFR as a replacement of LIBOR: Transfer Pricing considerations • Taxation of software payments – Understanding tax implications based on IP law Goods & Services Tax • Beneficial Exemption: Should it be construed in a Strict or a Liberal way? • The uncertainty encircling ITC availment on Corporate Social Responsibility Insolvency & Bankruptcy Code • Supreme Court upholds the sanctity of Resolution Plan & the ‘Clean Slate Theory’ under IBC
The Central Board of Direct Taxes (CBDT) has notified Income Tax Return (ITR) Forms for the Assessment Year 2021-22 vide Notification No. 21/2021, dated 31-03-2021. Considering the crisis due to the COVID pandemic, the board has not changed the ITR forms significantly. Most of the new ITR forms changes are consequential to the amendments made by the Finance Act, 2020 to the Income-tax Act. Taxmann’s Editorial Team has scrutinized the new ITR Forms and have identified the key changes in new ITR forms viz-a-viz last year's ITR Forms. These changes have been explained in the document.
English summary: Ira Das examines the relationship between the state and religion in the Indian Union, which in view of the many religions practiced in India was made into a secular state after it became independent in order to guarantee peaceful coexistence. The principle of secularism is expressed in various constitutional provisions, such as for example the ban on collecting taxes for a certain religion or for religious instruction in state schools. In spite of this, a complete separation of religion and the state has not been established. However the Indian government is in a position to take measures against those religious practices which are regarded as inhumane or discriminatory. The...
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This evidence-based, state of the art guide to the management of urological malignancies, including bladder cancer, prostate cancer, and testicular cancer, is designed to serve as an easy-to-consult reference that will assist in daily decision making and the delivery of optimal care for individual patients within a multidisciplinary setting. Readers will find up-to-date information on patient selection and the full range of treatment modalities, including modern radiotherapy techniques, systemic chemotherapy, surgical procedures (including robotic surgery and other minimally invasive approaches), hormonal therapies, immunotherapy, and focal therapies. With regard to radiotherapy, the coverag...