Section 47 of Income-tax Act 1961-2017 – Transactions not regarded as transfer

Detail analysis of the provisions of Section 47 (Transactions not regarded as transfer) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 46A of Income-tax Act 1961-2017 – Capital gains on purchase by company of its own shares or other specified securities

Detail analysis of the provisions of Section 46A (Capital gains on purchase by company of its own shares or other specified securities) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 46 of Income-tax Act 1961-2017 – Capital gains on distribution of assets by companies in liquidation

Detail analysis of the provisions of Section 46 (Capital gains on distribution of assets by companies in liquidation) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 45 of Income-tax Act 1961-2017 – Profits or gains chargeable to income-tax under the head Capital gains

Detail analysis of the provisions of Section 45 (Capital gains) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44DB of Income-tax Act 1961-2017 – Computing deductions in the case of business reorganization of co-operative banks

Detail analysis of the provisions of Section 44DB (Special provision for computing deductions in the case of business reorganization of co-operative banks) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44DA of Income-tax Act 1961-2017 – Computing income by way of royalties, etc., in case of non-residents

Detail analysis of the provisions of Section 44DA (Special provision for computing income by way of royalties, etc., in case of non-residents) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44D of Income-tax Act 1961-2017 – Computing income by way of royalties, etc., in the case of foreign companies

Detail analysis of the provisions of Section 44D (Special provisions for computing income by way of royalties, etc., in the case of foreign companies) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44C of Income-tax Act 1961-2017 – Deduction of head office expenditure in the case of non-residents

Detail analysis of the provisions of Section 44C (Deduction of head office expenditure in the case of non-residents) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44BBB of Income-tax Act 1961-2017 – Computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects

Detail analysis of the provisions of Section 44BBB (Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects) of Income-tax Act 1961 as amended by latest Finance

Section 44BBA of Income-tax Act 1961-2017 – Computing profits and gains of the business of operation of aircraft in the case of non-residents

Detail analysis of the provisions of Section 44BBA (Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44BB of Income-tax Act 1961-2017 – Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils

Detail analysis of the provisions of Section 44BB (Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44B of Income-tax Act 1961-2017 – Computing profits and gains of shipping business in the case of non-residents

Detail analysis of the provisions of Section 44B (Special provision for computing profits and gains of shipping business in the case of non-residents) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44AF of Income-tax Act 1961-2017 – Special provisions for computing profits and gains of retail business

Detail analysis of the provisions of Section 44AF (Special provisions for computing profits and gains of retail business) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44AE of Income-tax Act 1961-2017 – Computing profits and gains of business of plying, hiring or leasing goods carriages

Detail analysis of the provisions of Section 44AE (Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44ADA of Income-tax Act 1961-2017 – Special provision for computing profits and gains of profession on presumptive basis

Detail analysis of the provisions of Section 44ADA (Special provision for computing profits and gains of profession on presumptive basis) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44AD of Income-tax Act 1961-2017 – Computing profits and gains of business on presumptive basis

Detail analysis of the provisions of Section 44AD (Special provision for computing profits and gains of business on presumptive basis) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Appointment of Two or more Directors by a Single Resolution

Separate Resolution for Directors

Separate resolution in general meeting is required to appoint two or more directors of the company under section 162 of the Companies Act 2013.

Appointment of Additional, Alternate and Nominee Directors

Additional, Alternate and Nominee Directors

Appointment of Additional, Alternate and Nominee Directors and filling the Casual Vacancy of directors under section 161 of the Companies Act, 2013.

Eligible Persons u/s 160 to be appointed as Company Director

Directorship Rights

Notice format, requisite deposit amount, procedure & right of persons to stand for directorship of company under section 160 except retiring directors.

Intimation of changes and Cancellation or Deactivation of DIN

Deactivation of DIN

Provisions for Cancellation/ Surrender/ Deactivation of Director Identification Number and intimation of changes in particulars of DIN Application.

Penalty and Prohibition of Director Identification Number

Penalty and Prohibition of DIN

Provisions of sections 155-159 of Companies Act 2013 related to Penalty, Prohibition to obtain DIN and Intimation of Director Identification Number.

Allotment of Director Identification Number

DIN Allotment

Get Director Identification Number valid for life-time and allotted within 30 days by CG from DIN application as per section 154 of Companies Act 2013

Application for allotment of Director Identification Number

DIN Application

Download and submit online application to CG in eForm DIN-3 for allotment of Director Identification Number as per Section 153 of Companies Act 2013.

Analysis of Report on ICAI Campus Placement Programme

Jobs offered in ICAI Campus

Analysis of Report on Campus Placement Programme for Newly Qualified Chartered Accountants organised by Committee for Members in Industry of ICAI.

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