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.

Section 44AB of Income-tax Act 1961-2017 – Audit of accounts of Persons carrying on business or profession

Detail analysis of the provisions of Section 44AB (Audit of accounts of certain persons carrying on business or profession) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44AA of Income-tax Act 1961-2017 – Maintenance of accounts by certain persons carrying on profession or business

Detail analysis of the provisions of Section 44AA (Maintenance of accounts by certain persons carrying on profession or business) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44A of Income-tax Act 1961-2017 – Deduction in the case of trade, professional or similar association

Detail analysis of the provisions of Section 44A (Special provision for deduction in the case of trade, professional or similar association) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 44 of Income-tax Act 1961-2017 – Insurance business

Detail analysis of the provisions of Section 44 (Insurance business) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43D of Income-tax Act 1961-2017 – Income of public financial institutions, public companies, etc.

Detail analysis of the provisions of Section 43D (Special provision in case of income of public financial institutions, public companies, etc.) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43CA of Income-tax Act 1961-2017 – Full value of consideration for transfer of assets other than capital assets

Detail analysis of the provisions of Section 43CA (Special provision for full value of consideration for transfer of assets other than capital assets in certain cases) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43C of Income-tax Act 1961-2017 – Special provision for computation of cost of acquisition of certain assets

Detail analysis of the provisions of Section 43C (Special provision for computation of cost of acquisition of certain assets) of Income-tax Act 1961 as amended by latest Finance Act 2017.

Section 43B of Income-tax Act 1961-2017 – Certain deductions to be only on actual payment

Detail analysis of the provisions of Section 43B (Certain deductions to be only on actual payment) of Income-tax Act 1961 as amended by latest Finance Act 2017.

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