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Taxmann's Practical Guide to Income Tax Practice – Unique publication analysing the law and specimens of petitions for tax practitioners to help them in the drafting of documents | CTC
This is a unique publication that deals with the law and specimens of petitions commonly used by tax practitioners in their day-to-day practice. This book attempts to blend the theory and practical aspects of drafting documents. It attempts to explain the nuances of drafting documents and educates the reader on how these are used in real life. The specimens of pleadings are accompanied by a summary of corresponding legal provisions, giving a professional the 'how' and the 'why' of a legal proceeding. A unique feature of this book is the do's & don'ts while preparing petitions. This book will be helpful for tax practitioners, advocates & taxpayers to help them bring clarity in their pleadings...
Taxmann's Analysis | Innovating Insolvency – IBBI's Progressive Approach to Personal Guarantor Cases
The Insolvency and Bankruptcy Code (IBC) plays a pivotal role in providing a structured framework for insolvency resolution processes, ensuring fairness and transparency. The primary focus is on rehabilitating the debtor rather than simply adjudging them as insolvent. This article discusses the proposal to appoint a Resolution Professional (RP) in Personal Guarantors (PG) cases to streamline Insolvency Proceedings. The proposal also suggests sharing a copy of the RP's report with both the debtor and the creditor to enhance clarity. Additionally, it advocates making the meeting of the creditors mandatory in all PG insolvency matters.
Taxmann's Companies Act with Rules – Most authentic & comprehensive book covering amended, updated & annotated text of the Companies Act with 55+ Rules, Circulars & Notifications, etc. [2024]
This book is the most authentic and comprehensive book on the Companies Act, 2013. It covers the amended, updated & annotated text of the following: • Companies Act, 2013 [as amended up to date] with annotations o Provisions of other Acts referred to in the Companies Act, 2013 o Words & Phrases Judicially Noticed • 55+ Rules framed thereunder with annotations • Circulars & Notifications issued under the Companies Act, 2013 • Secretarial Standards What sets it apart is the presentation/coverage of the Companies Act with corresponding Rules, Circulars & Notifications. In other words, the Annotation under each Section shows: • Relevant Rules framed under the relevant Section • Refer...
Taxmann's Bharatiya Nyaya Sanhita 2023 | Law & Practice – Structured | Integrated | Interconnected | Detailed [800+ Pages] | Analysis of BNS | Case Laws | Comparative Tables and Lists, etc.
This book extensively [800+ Pages] analyses each section of the Bharatiya Nyaya Sanhita 2023 (BNS), with cross-references to the Indian Penal Code 1860 (IPC). This book follows a structured, integrated, interconnected approach to BNS and stands out for its meticulous dissection and analysis. It offers an in-depth analysis of each provision, focusing on the following: • Legislative Intent – Analyses the purpose and motivation behind each clause to provide clarity on lawmakers' intentions • Legal Procedure Changes – Identifies and discusses the alterations in legal procedures brought about by BNS • Practical Effects – Examines the real-world impact of these legal changes on law enf...
Taxmann's Analysis | Strengthening India's Financial Ecosystem – RBI's New Initiatives
This article examines the Reserve Bank of India's (RBI) significant proposals to enhance India's financial ecosystem's security, efficiency, and inclusivity. These initiatives are designed to strengthen the overall robustness of financial transactions, ensuring a safer environment for both consumers and businesses. The key proposals discussed in the article include: ‣ Revised 'Bulk Deposits Limit' ‣ Simplifying Export and Import Guidelines ‣ Establishing a 'Digital Payments Intelligence Platform' to Mitigate Payment Fraud Risks ‣ Expanding the E-mandate Framework for Recurring Payments ‣ Introducing the UPI Lite Wallet Auto-replenishment Facility ‣ Launching the RBI's Global Hackathon 'Harbinger 2024: An Innovation for Transformation' ‣ Conclusion
Taxmann's Balance Sheet Decoded – Systematic Approach to Analysing Financial Statements by Connecting Details | Observations | Discussions—Extensive Usage of Charts | Case Analysis | Other Tools
This book aims to explain how to read, analyse, and interlink the voluminous information available in financial statements using charts, case analysis, and other tools. It provides an in-depth, step-by-step approach to understanding and decoding financial statements. The book is structured around five keys, each focusing on different components of financial statements. • Key #1 – Statement of Profit & Loss o Covers Sales, Other Income, Cost of Materials Consumed, Manufacturing and Operating Costs, Finance Costs, Depreciation and Amortisation, Tax Expenses, Other Expenses, and Exceptional Items • Key #2 – Balance Sheet o Details Tangible and Intangible Fixed Assets, Investments, Loans...
Taxmann's Analysis | Changes Proposed Under GST in the Finance Bill 2024
The Finance Minister presented the Interim Budget for the fiscal year 2024-25 on February 1, 2024, introducing minimal amendments to the taxation laws. Notably, a couple of significant amendments are proposed in the realm of indirect taxes. This article provides an in-depth analysis of the changes proposed in GST by the Finance Bill 2024, which includes: ‣ Mandating distribution of common ITC on services through the ISD mechanism, which was previously optional. ‣ Additionally, a substantial penalty has been proposed for tobacco manufacturers who fail to register their machines by the specified procedure.
Taxmann’s Analysis | Driving Sustainable Growth – SEBI Unveils Game-Changing ESG Rating Norms
SEBI vide. Notification no. SEBI/LAD-NRO/GN/2023/136, dated 03.07.2023, has notified the SEBI (Credit Rating Agencies) (Amendment) Regulations, 2023, whereby a new chapter called ‘ESG Rating Providers’ has been introduced, which prescribes provisions relating to: ‣ Applicability of ESG Rating Provider norms ‣ Registration requirement for acting as ESG rating providers ‣ Eligibility criteria to be registered as an ESG rating provider ‣ Power of SEBI to call for information from the ESG rating provider applicant ‣ Transparency and governance requirements maintained by ESG rating provider ‣ Appointment of Compliance Officer by ESG Rating Providers ‣ Books of Accounts & records maintained by ESG Rating Providers ‣ Provisions relating to shareholding This article analyses the key amendments issued by SEBI and examines their potential impact on the market.
Taxmann's Analysis | Addressing SA 700 Non-Compliances – Key Observations and AASB Guidelines
Despite issuing various guidance notes and technical guides by the Institute of Chartered Accountants of India (ICAI), the Quality Review Board (QRB) has identified multiple instances of auditors' non-compliance with SA 700. This article discusses some commonly observed non-compliances with SA 700's reporting requirements and provides the suggested guidelines from the Auditing and Assurance Board (AASB) of ICAI. The coverage includes: ‣ Reporting under Section 143(3)(c) of the Companies Act, 2013 ‣ Reporting with Regard to Materiality Description ‣ Partial Reporting of Key Audit Matters ‣ Separate UDIN for Statutory Audit and Tax Audit
Taxmann’s Analysis | SEBI rolled out the SEBI LODR (Second Amendment) Regulations 2023
The Securities Exchange Board of India (SEBI) on 14.06.2023 notified the SEBI (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2023. These amendments align with the consultation papers that SEBI previously released on a time-to-time basis. The amendments aim to strengthen corporate governance at listed entities by empowering shareholders, streamlining the disclosure requirements for material events or information and strengthening compliance. The amendment shall come into force from 14.06.2023 (i.e., from the thirtieth day of their publication in the Official Gazette). The major amendment includes: ‣ Introduction of the concept of Non-permanency of the directors on the board ‣ Requirement of filling of vacancy of KMPs within three months of vacancy ‣ Introduction of threshold-based parameters for identifying the materiality of events/information ‣ Introduction of certain agreements to be disclosed This article provides an in-depth analysis of key amendments issued by SEBI and the potential impact of such amendments in the market.
