Section 50A of Income-tax Act 1961-2017 – Special provision for cost of acquisition in case of depreciable asset

Detail analysis of the provisions of Section 50A (Special provision for cost of acquisition in case of depreciable asset) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 50 of Income-tax Act 1961-2017 – Special provision for computation of capital gains in case of depreciable assets

Detail analysis of the provisions of Section 50 (Special provision for computation of capital gains in case of depreciable assets) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 49 of Income-tax Act 1961-2017 – Cost with reference to certain modes of acquisition

Detail analysis of the provisions of Section 49 (Cost with reference to certain modes of acquisition) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 48 of Income-tax Act 1961-2017 – Mode of computation of income chargeable under the head Capital gains

Detail analysis of the provisions of Section 48 (Mode of computation) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 47A of Income-tax Act 1961-2017 – Withdrawal of exemption in certain cases

Detail analysis of the provisions of Section 47A (Withdrawal of exemption in certain cases) of Income-tax Act 1961 as amended by latest Finance Act 2017.

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.

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