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INCOME TAX – SALARIEd – FEW MYTHS BUSTEd – read to join

The salaried class has a lot to gripe about.  They always feel that they get the short end of the stick as far as income tax goes. The bigger fish always go scot-free.  Salaried are those who are always caught and punished without much exemption. As a tax practitioner for 27 years, I would say […]

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INCOME TAX AND THE TAXPAYERS OF BUSINESS/SERVICES

The business/service class feels that keeping books of accounts and other records can be a burden on them.  They aver that they will be penalized for lapses that happen unknowingly as they lack expertise in understanding the various sections, meaning and interpretation.  There are a lot of businesses and services which file their returns without […]

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ESI-LANDMARK JUDGEMENT OF SUPREME COURT DATED MARCH 8, 2021

The issue was ESI applicability on conveyance. The ESI claimed contribution on conveyance. Further to that, ESIC court set aside the claim of ESI on insurance. Aggrieved by the order, ESI approached high court. However, the said appeal has been dismissed by the judgement in the special leave petition by Supreme Court of India, Civil […]

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SECOND WAVE STIMULUS SCHEME FOR COVID RELIEF

A new round of economic stimulus was announced on June 28, 2021, by Honorable Finance Minister Ms. Nirmala Sitharaman Package worth Rs. 6.29 lakh crores were announced for relief of struggling MSMEs affected by the catastrophic second wave of Covid-19 pandemic. As you may be aware, ECLGS (Emergency Credit Line Guarantee Scheme) was extended till […]

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INTRODUCTION TO BUSINESS INCORPORATION SERIES…8) FOREIGN LIAISON OFFICE

Next in the series is the business entity, foreign liaison office.  Foreign companies can open their liaison office in India, but they are not permitted to perform commercial operations like sales or purchase.  They can only liaison on behalf of a foreign company.  As per FEMA, liaison office means a business to act as a […]

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iNTRODUCTION TO BUSINESS INCORPORATION SERIES…7)FOREIGN COMPANY WITH BRANCH OFFICE IN INDIA

Today, we will be beginning a new topic, which is rather vast and this entails the different types of foreign company entities that can set up office in India and the processes followed. First in this series will be a FOREIGN COMPANY WITH BRANCH OFFICE IN INDIA. Foreign companies can opt to open branches in […]

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INTRODUCTION TO BUSINESS INCORPORATION SERIES 6) PUBLIC LIMITED COMPANY

Continuing on the series, today’s discussion will be on another business entity, that is public Limited Company.  A public limited company can be a wholly owned Indian company or a wholly owned subsidiary of a foreign company or a joint venture between a foreign and Indian company or a wholly owned foreign company.  A public […]

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INTRODUCTION TO BUSINESS INCORPORATION SERIES… 5) PRIVATE LIMITED COMPANY

The discussion is on Private Limited Company, which can be wholly owned Indian company or a wholly owned subsidiary of a foreign company or a joint venture between foreign and Indian company or a wholly owned foreign company.  Private limited company should have a minimum of two directors. . Feature of Private Limited Company: Private […]

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INTRODUCTION TO BUSINESS INCORPORATION SERIES…4) OPC (ONE PERSON COMPANY) REGISTRATION

Continuing on the series, today we will focus on another form of business, namely – OPC which is One Person Company wherein one person can start a private limited company, which helps one to build a collaboration at the international level as it gives the status of a private limited company. Unique Features It is […]

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INTRODUCTION TO BUSINESS INCORPORATION SERIES…3) LLP (Limited Liability Partnership) Registration

Friends, I think all of you have been following this series that we have been doing regarding the types of business entities.  Today, we will be discussing about LLP, that is limited liability partnership under the Ministry of Companies Act (MCA).  Simply put, an LLP means a business entity with two persons or more on […]

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