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Taxmanns Llp Procedures
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Book Synopsis Taxmann's LLP Law Manual – Authentic/integrated compendium of annotated, amended & updated text of the LLP Act, along with Rules, Circulars & Notifications, etc. | Amended by the LLP (Amendment) Act by : Taxmann
Download or read book Taxmann's LLP Law Manual – Authentic/integrated compendium of annotated, amended & updated text of the LLP Act, along with Rules, Circulars & Notifications, etc. | Amended by the LLP (Amendment) Act written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-07-05 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative compendium featuring India's Limited Liability Partnership Laws' amended, updated, and annotated text. It is organised into four sections: • Limited Liability Partnership Act, 2008 • Limited Liability Partnership Rules • Circulars & Notifications • Foreign Direct Investment in Limited Liability Partnerships This essential resource caters to legal professionals, scholars, and anyone interested in the intricacies of the Limited Liability Partnership Act and its influence on corporate structures in India. The Present Publication is the 13th Edition & amended up to 15th June 2024, edited by Taxmann's Editorial Board, with the following noteworthy features: • [Short Commentary] on the Limited Liability Partnership Act, 2008 • Integrated LLP Rules, Circulars & Notifications, FDI Policy, FEMA Rules o Limited Liability Partnership Rules, 2009, as amended to date o Limited Liability Partnership (Winding up and Dissolution) Rules, 2012 o Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 o Text of LLP Circulars & Notifications o FDI Policy related to LLPs o Rules & Schedule of FEMA (Non-Debt Instruments) Rules, 2019 • [Taxmann's series of Bestseller Books] on LLP Laws • [Follows the Six-Sigma Approach] to achieve the benchmark of 'zero error'
Book Synopsis Taxmann's LLP Ready Reckoner – Amended & updated, comprehensive, and subject-wise practical guide to the LLP regime in India providing answers to practical issues [June | 2024] by : V.S Datey
Download or read book Taxmann's LLP Ready Reckoner – Amended & updated, comprehensive, and subject-wise practical guide to the LLP regime in India providing answers to practical issues [June | 2024] written by V.S Datey and published by Taxmann Publications Private Limited. This book was released on 2024-07-09 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a subject-wise practical guide to the following laws: • Limited Liability Partnership Act, 2008 [LLP Act] (as amended by the Limited Liability Partnership (Amendment) Act, 2021) • Limited Liability Partnership Rules, 2009 [LLP Rules] It offers a comprehensive analysis of all provisions of the LLP Act and the associated Rules, addressing practical issues faced by professionals. The Present Publication is the June 2024 Edition and has been amended up to 15th June 2024. This book is authored by Mr V.S. Datey, with the following coverage: • Overview of the LLP Act • Incorporation of LLP • Partner and Designated Partner • LLP Agreement • Accounts, Audit and Annual Returns of LLP • Routine Management of LLP • Administrative Control over LLP • Compromise and Arrangement • Winding-Up and Strike off Defunct LLP • Investigation of Affairs of LLP • Offences, Punishments and Penalties • Other Provisions in respect of LLP • Taxation of LLP • Foreign Direct Investment in LLP • Overseas Investment by LLP
Book Synopsis Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies – Featuring Case Studies | Tax Planning Techniques | Practical Tools—All In A Teach-Yourself Format by : Dr. Vinod K. Singhania
Download or read book Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies – Featuring Case Studies | Tax Planning Techniques | Practical Tools—All In A Teach-Yourself Format written by Dr. Vinod K. Singhania and published by Taxmann Publications Private Limited. This book was released on 2024-10-09 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an in-depth publication that provides clear insights into corporate tax planning and business tax procedures in India. It strongly emphasises legitimate tax planning techniques, ensuring readers are equipped to reduce tax burdens while staying within the boundaries of the law. It explains the differences between tax planning, tax avoidance, and tax evasion, ensuring readers can make informed decisions while compliant with Indian tax laws. The book's structure, practical tools, and extensive case studies make it ideal for independent learning and professional use, providing readers with actionable insights into various tax-related topics. It has been a trusted resource for tax professionals, corporate executives, students, and business owners seeking practical solutions for managing tax liabilities and compliance. The Present Publication is the 28th Edition, amended by the Finance (No. 2) Act, 2024 and updated till 1st September 2024. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: • [In-Depth Case Studies] The book includes a variety of case studies that demonstrate how tax laws and strategies are applied in practical business settings. These case studies cover topics such as: o Business Restructuring – How to minimise tax liabilities during mergers and demergers o Cross-Border Transactions – Managing taxation for foreign income and non-residents o Corporate Tax Planning Devices – Strategies like capital structure decisions and dividend distribution for optimal tax planning • [Emphasis on Legitimate Tax Planning] The book focuses on legitimate tax planning, helping readers leverage tax-saving devices such as deductions, exemptions, rebates, and allowances. The book makes it clear how businesses can lawfully minimise their tax liabilities while avoiding the risks associated with tax avoidance or evasion • [Teach-Yourself Format] The book is designed for independent learning, with a Teach-Yourself Approach that simplifies complex tax topics. Each section is logically structured and explained step by step, making it accessible for readers at any level of tax expertise • [Practical Tools for Professionals] The book includes practical tools that professionals can directly apply, such as templates for filing tax returns, handling TDS compliance, and managing penalties. These resources simplify the complex process of tax compliance and ensure that professionals have the practical knowledge they need to help clients • [Compliance and Tax Management] The book provides detailed guidance on tax compliance, ensuring businesses stay up to date with the latest regulatory changes and avoid penalties. It also covers best practices for managing tax disputes, assessments, and audits, offering a clear roadmap for businesses to follow • [Updated Legal Framework] This book is updated and amended as per the following: o The law stated in this book is amended by the Finance (No. 2) Act, 2024 o The legal position stated in this book is amended up to 1st September 2024 o The law applicable for the assessment years 2024-25 and 2025-26 is given § Tax planning problems/case studies are based upon the law applicable for the assessment year 2024-25 § Other practical problems are solved as per the law applicable for the assessment year 2024-25 This book features a comprehensive three-part structure, which is as follows: • Part 1 – Indian Income Tax Laws in Brief o This part covers the essential provisions of Indian Income Tax Laws, laying the foundation for more complex tax topics. Readers will gain an understanding of basic tax concepts, residential status, income exempt from tax, salary and business income, and capital gains. This part is designed to provide a clear overview of the law, ensuring that readers can build on these basics as they progress through the book • Part 2 – Corporate Tax Planning and Restructuring o The second part focuses on corporate tax planning strategies, offering guidance on lawful ways to reduce tax liabilities. The key topics include: § Tax Planning for Non-Residents – Understanding the tax implications for non-resident individuals and businesses § Business Restructuring – A deep dive into mergers, demergers, slump sales, and other corporate restructuring strategies § Key Corporate Tax Provisions – Detailed discussions on Minimum Alternate Tax (MAT), carry forward and set-off of losses, Dividend Distribution Tax (DDT), alternative tax regimes, and other relevant corporate tax issues § Foreign Income Taxation – Insights into taxation rules for foreign income and how businesses can manage cross-border tax liabilities • Part 3 – Business Tax Procedures & Management o The third part covers the procedural aspects of business taxation, offering step-by-step instructions on handling: § Advance Tax Payments – How to calculate and manage advance tax obligations § Tax Deducted at Source (TDS) – Compliance requirements, rates, and practical solutions for managing TDS § Return Assessments – Guidelines on filing returns, understanding assessment processes, and handling scrutiny from tax authorities § Penalties and Interest – Key provisions regarding penalties, interest on delayed tax payments, and procedural steps to resolve tax disputes § Settlement Commission and Search Provisions – A detailed guide to handling tax disputes, settlement procedures, and dealing with search and seizure provisions
Book Synopsis Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies [Finance Act 2023] – Lawfully minimise the current and future tax liability with this 'go-to-guide' by : Dr. Vinod K. Singhania
Download or read book Taxmann's Corporate Tax Planning & Business Tax Procedures with Case Studies [Finance Act 2023] – Lawfully minimise the current and future tax liability with this 'go-to-guide' written by Dr. Vinod K. Singhania and published by Taxmann Publications Private Limited. This book was released on 2023-08-30 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxmann's flagship Corporate Tax Planning & Business Tax Procedures publication has been the 'go-to guide' for the past 25+ years. The strength of this book lies in the exclusive emphasis on legitimate tax planning, which should go a long way in facilitating a viable tax-saving strategy. This book is apt for the following: • Tax Planning • Management Students • Professional Consultants • Officers in the Tax Department • Taxpayers who want to familiarise themselves with different techniques to lawfully minimise their current and future tax liability The Present Publication is the 27th Edition, amended by the Finance Act 2023 & updated till 1st August 2023. This book is authored by Dr Vinod K. Singhania & Dr Monica Singhania, with the following noteworthy features: • The book is structured in three parts, namely: o Part 1 covers provisions of Indian Income Tax Laws in brief o Part 2 covers Corporate Tax in India, Tax Planning Concepts and Various Tax Planning Devices. Detailed provisions with respect to Non-Residents and Business Restructuring Practices prevalent in India are also given o Part 3 covers Business Tax Procedures & Management, with specific details on concepts like Advance Tax, TDS, Interest, Return Assessment, Penalties, Settlement Commission and Search Provisions • [Multiple Choice Question] have been included at the end of each chapter for better clarity of thought and quick revision • [Teach-Yourself-Technique] enables the reader to grasp issues without any further assistance • [Well-Thought-Out-Original-Problems] are included along with analytical discussions on each para with distinct numbers • This book is amended as per the following: o Law stated in this book is amended by the Finance Act 2023 o The legal position stated in this book is amended up to 1st August 2023 o The law applicable for the assessment years 2023-24 and 2024-25 is given § Tax planning problems/case studies are based upon the law applicable for the assessment year 2024-25 § Other practical problems are solved as per the law applicable for the assessment year 2023-24 The detailed contents of the book are as follows: • Income-tax Law in Brief • Corporate Tax Planning o Tax Planning, Tax Management, Tax Avoidance, Tax Evasion o Corporate Tax in India § Definitions § Residential Status and Tax Incidence § Taxation of Companies o Tax Planning with Reference to Specific Business Decisions § Tax Planning with Reference to New Business – Location of a Business § Tax Planning with Reference to New Business – Nature of Business § Tax Planning with Reference to New Business – Form of Organisation § Tax Planning with Reference to Financial Management Decisions § Tax Planning with Reference to Managerial Decisions § Tax Planning in Respect of Employees' Remuneration § Tax Planning with Reference to the Sale of Scientific Research Assets § Tax Planning with Reference to Receipt of Insurance Compensation § Tax Planning with Reference to Distribution of Assets by Companies in Liquidation o Non-Resident § Tax Planning in Respect of Non-Resident § Double-Taxation Relief § Transfer Pricing § Advance Rulings for Non-Residents o Business Restructuring § Restructuring Business § Amalgamation § Demerger § Conversion of Sole Proprietary Business or Firm into Company § Slump Sale § Transfer of Assets between Holding and Subsidiary Companies § Conversion of Company into Limited Liability Partnership • Business Tax Procedure and Management o Advance Tax, TDS and Interest § Advance Payment of Tax § Deduction/Collection of Tax at Source and e-TDS Returns § Interest Payable by Assessee/Government § Refund of Excess Payments o Return, Assessment, Penalties, Settlement Commission and Search § Return/Assessment of Income § Appeals, Revisions, References § Penalties and Prosecution § Settlement Commission and Dispute Resolution Committee § Search, Seizure and Assessment
Book Synopsis Taxmann's Business Laws (UGCF | NEP) – The Authoritative Student-oriented Guide for Contract Act, Sale of Goods Act And LLP Act with Case Laws, Tailor-made for Commerce & Management Students | B.Com. by : Sushma Arora
Download or read book Taxmann's Business Laws (UGCF | NEP) – The Authoritative Student-oriented Guide for Contract Act, Sale of Goods Act And LLP Act with Case Laws, Tailor-made for Commerce & Management Students | B.Com. written by Sushma Arora and published by Taxmann Publications Private Limited. This book was released on 2024-07-02 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and authentic guide on key Business Laws, including: • Indian Contract Act, 1872 • Sale of Goods Act, 1930 • Limited Liability Partnership Act, 2008 This book aims to impart fundamental working knowledge of essential business laws relevant to general business activities in both physical and virtual spaces. It includes relevant case laws to enhance understanding. This book is designed to meet the needs of students enrolled in undergraduate courses in commerce and management, particularly: • B.Com. (Hons.) Core Paper BCH: DSC – 1.2, based on the Undergraduate Curriculum Framework (UGCF) for Delhi University • B.Com. (Prog.) Core Paper BC: DSC 1.2, based on the UGCF for Delhi University • Non-Collegiate Women's Education Board • School of Open Learning of the University of Delhi • Various Central Universities throughout India • BBA, MBA, CA-Intermediate (IPC), and Company Secretaries courses The Present Publication is the 12th Edition, authored by Sushma Arora, and includes the following noteworthy features: • [Highlights of the 12th Edition] o Revised and Updated Text – The content has been thoroughly revised and updated to reflect the latest changes in business laws o Indian Contract (Amendment) Bill, 2024 – The amended definition of coercion as per Section 15 of the Indian Contract (Amendment) Bill, 2024, dated February 2, 2024, has been added in Chapter 5 o Replacement of IPC, CrPC, and Evidence Act – The Indian Penal Code (IPC) has been replaced with the Bharatiya Nyaya Sanhita (BNS), the Code of Criminal Procedure (CrPC) with the Bharatiya Nagarik Suraksha Sanhita (BNSS), and the Indian Evidence Act with the Bharatiya Sakshya Adhiniyam (BSA). These new laws will come into effect from July 1, 2024. Key provisions of BNS and brief descriptions of the other two Acts are provided in Chapter 6 o Companies Act Provisions Applicable to LLP – The Ministry of Corporate Affairs (MCA), via Notification No. G.S.R. 110(E), dated February 11, 2022, has made certain sections of the Companies Act 2013 applicable to Limited Liability Partnerships (LLP). These sections are covered in Chapter 19 o Limited Liability Partnership (Second Amendment) Rules, 2023 – The MCA, via Notification No. G.S.R. 644(E), issued on September 4, 2023, substituted Forms 3 and 4 in the Limited Liability Partnership Rules, 2009. These changes are included in Chapter 20 o Limited Liability Partnership (Third Amendment) Rules, 2023 – On October 27, 2023, the Central Government notified the Limited Liability Partnership (Third Amendment) Rules, 2023, which include major changes such as maintaining a register of partners and providing declarations disclosing beneficial interest. These amendments are added in Chapter 21 o Practical Exercises – Practical exercises as per the New Education Policy have been included before the DU question papers section. These exercises, including case studies on Caveat Emptor under UNIT 4, Sale of Goods Act, 1930, aim to provide practical exposure o Content Enrichment – Content in some chapters has been enriched to provide a more comprehensive understanding. • [Simple & Systematic Presentation] The subject matter is presented systematically and straightforwardly, along with comprehensive explanations • [Examples & Case Studies from Landmark Rulings] This book offers extensive coverage of business laws with interesting examples and case studies derived from landmark rulings. It also covers case laws recommended by the Department of Commerce, Delhi University • [Test Questions | Practical Problems | True/False Statements] At the end of each chapter, test questions, practical problems, and true/false statements with hints are provided to give students thorough practice in solving examination questions • [Previous Exam Question Papers] The book includes previous exam question papers from the last few years to help students understand the types of questions usually asked • [Student-Oriented Book] Developed with student interaction in mind, this book incorporates feedback and responses from classroom experiences shaped by the author's extensive teaching experience at various levels The contents of this book are as follows: • Indian Contract Act, 1872 o Nature, Meaning, Essentials, and Kinds of Contract § This chapter introduces the Indian Contract Act, detailing its extent and commencement and addressing the limitations of the Act. It defines what constitutes a contract, emphasising that while all contracts are agreements, not all agreements qualify as contracts. The essentials of a valid contract are thoroughly discussed, highlighting key aspects such as the nature of contracts, their classification, and significant distinctions in contract law. § Practical examples, test questions, and true/false statements are included to reinforce learning. o Offer and Acceptance § This chapter explains the concepts of offer and acceptance, which are critical to forming a contract. It defines a valid offer, differentiates between an offer and an invitation to offer, and categorises different offers. The chapter also covers the importance of special terms in contracts and the enforceability of agreements in the future. It discusses the elements of valid acceptance, communication protocols, and the revocation of offers and acceptances. § Practical scenarios like contracts made via telephone, telex, fax, or email are also examined. § Test questions, practical problems, and true/false statements are provided to aid understanding. o Consideration § Here, the concept of consideration is explored, defining what constitutes valid consideration and its essentials. The rule of 'no consideration, no contract' is explained along with its exceptions. The doctrine of privity of contract is discussed to illustrate who can enforce a contract. § To ensure thorough comprehension, the chapter is supplemented with test questions, practical problems, and true/false statements. o Competency of the Parties to Contract § This chapter discusses the legal capacity of parties to enter into a contract, explaining who is competent to contract, including minors, persons of unsound mind, and disqualified persons. It discussed the nature of minors' agreements and the law relating to such agreements. § The chapter includes test questions, practical problems, and true/false statements to facilitate practical understanding. o Free Consent § Free consent is crucial for a valid contract, and this chapter defines consent and free consent, addressing factors that vitiate free consent, like coercion, undue influence, fraud, misrepresentation, and mistake. It explains the features, effects, and distinctions between these factors. § Case studies, practical examples, test questions, and true/false statements are included. o Legality of Object and Consideration § This chapter outlines what makes an object or consideration lawful or unlawful, discussing the public policy doctrine and its application. Agreements opposed to public policy and the effects of illegal agreements are examined. § Practical problems, test questions, and true/false statements are provided to illustrate these concepts. o Void Agreements and Contingent Contracts § The nature of void agreements and contingent contracts is explained in this chapter. It covers expressly declared void agreements, collateral transactions, and the doctrine of restitution. The rules regarding the performance of contingent contracts and the distinction between wagering agreements and contingent contracts are discussed. § This chapter includes practical problems, test questions, and true/false statements. o Quasi Contracts § Quasi-contracts are analysed, and their rationale and various types are defined. § The chapter includes practical examples and test questions to help students understand quasi-contracts' theoretical and practical aspects. • Discharge of Contract and Remedies for Breach of Contract o Discharge of Contract § This chapter discusses the various modes of discharging a contract, including performance, agreement, impossibility, lapse of time, breach, and operation of law. It provides a detailed examination of each mode and its implications. § Test questions and true/false statements are included to test comprehension. o Remedies for Breach of Contract § The remedies available for breach of contract are detailed in this chapter, including damages, rescission, quantum meruit, specific performance, and injunction. § Each remedy is explained with examples, and practical problems, test questions, and true/false statements are provided to reinforce understanding. • Introduction to Special Contracts o Indemnity and Guarantee § This chapter introduces contracts of indemnity and guarantee, discussing their essentials, rights, and liabilities of the parties involved. Distinctions between indemnity and guarantee, types of guarantees, and the revocation of continuing guarantees are explained. § Test questions, practical problems, and true/false statements are included. o Contract of Bailment and Pledge § The concepts of bailment and pledge are covered in this chapter, explaining their essentials, types, rights, and duties of bailors and bailees and the distinctions between bailment and pledge. § The chapter includes practical problems, test questions, and true/false statements. o Contract of Agency § Agency contracts are analysed in this chapter, defining agents and principals, the creation and termination of the agency, and the rights and duties of agents and principals. Distinctions between sub-agents and substituted agents are also discussed. § This chapter includes test questions, practical problems, and true/false statements. • Sale of Goods Act, 1930 o Nature and Formation of Contract of Sale § This chapter explains the provisions of the Sale of Goods Act, defining key terms and the essentials of a valid contract of sale. It discusses the classification of goods, the effect of the perishing of goods, and the ascertainment of price. § Test questions, practical problems, and true/false statements are provided. o Conditions and Warranties § The distinctions between conditions and warranties, their implications, and the doctrine of caveat emptor are covered in this chapter. § It includes test questions, practical problems, and true/false statements to reinforce learning. o Transfer of Property § Rules regarding the transfer of property, the principle of 'nemo dat quod non-habet' (sale by non-owners), and the implications of these rules are discussed in this chapter. § Practical problems, test questions, and true/false statements are included. o Performance of Contract of Sale § This chapter explains the meaning and modes of delivery, the rules relating to the delivery of goods, and the rights and duties of buyers and sellers. § Test questions and true/false statements are provided to aid understanding. o Unpaid Seller and His Rights § The rights of unpaid sellers, including lien, stoppage in transit, and resale, are discussed in this chapter, along with the remedies available to buyers against sellers. § Test questions, practical problems, and true/false statements are included. • Limited Liability Partnership Act, 2008 o Introduction to LLP – Nature and Scope § This chapter introduces the Limited Liability Partnership (LLP) Act, explaining the need for LLPs, their objectives, global scenarios, prospective users, and legal framework. Key features and comparisons with other business forms are discussed. § Test questions and true/false statements are provided. o Formation and Incorporation of LLP § The prerequisites and process for incorporating an LLP, recent amendments, and the provisions relating to the name and registered office of an LLP are covered in this chapter. § Test questions and true/false statements are included. o Partners and Their Relations in LLP § This chapter explains who can be a partner in an LLP, the rights and duties of partners, the extent of liability, and the process of ceasing to be a partner. The concept of whistleblowing and the contribution of partners are also discussed. § Test questions and true/false statements are provided. o Conversion into LLP § The procedures for converting a partnership firm, private company, and unlisted public company into an LLP are detailed in this chapter. § Test questions and true/false statements are included to aid comprehension. • Practical Exercises o Practical exercises are provided for each unit, covering various scenarios to help students apply theoretical knowledge to real-life situations. These exercises are designed to provide practical exposure and are followed by question papers from previous years to help students prepare for exams effectively.
Book Synopsis Taxmann's CRACKER for Setting Up of Business Industrial & Labour Laws (Paper 3 | SUBIL) – Covering past exam questions (topic-wise) & detailed answers | CS Executive | New Syllabus | Dec. 2024 Exams by : CS N.S. Zad
Download or read book Taxmann's CRACKER for Setting Up of Business Industrial & Labour Laws (Paper 3 | SUBIL) – Covering past exam questions (topic-wise) & detailed answers | CS Executive | New Syllabus | Dec. 2024 Exams written by CS N.S. Zad and published by Taxmann Publications Private Limited. This book was released on 2024-07-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement as per the New Syllabus. It covers the questions (topic-wise) questions & detailed answers strictly as per the latest examination pattern. The Present Publication is the 3rd Edition for the CS Executive | New Syllabus | Dec. 2024/June 2025 Exams. This book is authored by CS N.S. Zad, with the following noteworthy features: • Strictly as per the New Syllabus of the ICSI • [Comprehensive Coverage] o Past Exam Questions (Topic-wise), including: § CS Executive June 2024 | Suggested Answers o Multiple Choice Questions (MCQs) o Case Law Based Questions • [Most Amended & Updated] This book covers the latest applicable provisions and amendments under the respective laws • [Chapter-wise Marks Distribution] from June 2019 • [Exam Trend Analysis] for previous exams, from Dec. 2023 • Chapter-wise Comparison with ICSI Study Material The contents of this book are as follows: • Part I – Setting-up of Business (60 Marks) o Selection of Business Organizations o Corporate Entities – Companies o Limited Liability Partnership o Startups & its Registration o Micro, Small & Medium Enterprises o Conversion of Business Entities o Non-Corporate Entities o Financial Services Organizations o Business Collaborations o Setting up of Branch Office/Liaison Office/Wholly Owned Subsidiary by Foreign Company o Setting-up of Business Outside India and Issues Relating thereto o Identifying Laws Applicable to Various Industries and Their Initial Compliances o Various Initial Registrations and Licenses • Part II – Industrial & Labour Laws (40 Marks) o Constitution and Labour Laws o Evaluation of Labour Legislation & the Need for Labour Code o Law of Welfare & Working Conditions o Law of Industrial Relations o Law of Wages o Social Security Legislations o Sexual Harassment of Women at Workplace (Prevention, Prohibition & Redressal) Act, 2013
Book Synopsis Taxmann's Tax Audit – Detailed Clause-wise Guidance on Tax Audits u/s 44AB—featuring Practical Tools | e-Filing Instructions | Analysis of Statutory Requirements | Recent Amendments by : CA Srinivasan Anand G.
Download or read book Taxmann's Tax Audit – Detailed Clause-wise Guidance on Tax Audits u/s 44AB—featuring Practical Tools | e-Filing Instructions | Analysis of Statutory Requirements | Recent Amendments written by CA Srinivasan Anand G. and published by Taxmann Publications Private Limited. This book was released on 2024-09-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive handbook to understand the complexities of tax audits under Section 44AB of the Income-tax Act, 1961. It provides a detailed clause-wise commentary on Forms 3CA, 3CB, and 3CD, providing practical insights into statutory requirements, ICAI guidelines, and best practices for accurate reporting. The book includes structured analyses of each clause, guidance on e-filing utilities, management representation letters, specimen notes/disclaimers and audit documentation. It covers essential topics like the Supreme Court's rulings on audit limits, cash basis accounting as per ICAI's Technical Guide, and recent amendments to Form No. 3CD. The book's practical approach is enriched with checklists, working sheets, and illustrative examples. This book is helpful for tax professionals, auditors, accountants, and business entities involved in conducting or managing tax audits. The Present Publication is the 16th Edition and has been amended by the Finance (No. 2) Act 2024. This book is authored by CA Srinivasan Anand G. with the following noteworthy features: • [In-depth Coverage of Tax Audit Under Section 44AB] The book analyses the applicability of tax audits for various assessees, the appointment of tax auditors, and the obligations under Section 44AB. It provides detailed guidance on the procedural and statutory requirements, tailored for practical application • [Comprehensive Clause-wise Commentary on Forms 3CA | 3CB | 3CD] Each clause of Forms 3CA, 3CB, and 3CD is thoroughly examined, providing a structured analysis that includes: o What each clause requires and does not require o The nature of reporting—whether data, facts, or opinions are needed o Relevant statutory provisions and ICAI's views o Management Representation Letters (MRLs) and other critical details to be obtained from the auditee o Linkages between clauses and the consequential effects on other clauses in Form 3CD o Detailed instructions on filling up the clauses in the e-filing utility, addressing common errors o Guidance on audit documentation, working papers, and practical checklists for each clause o Precautions for reporting, along with disclaimers, qualifications, and clarificatory notes o Common auditing issues, interpretation challenges, and frequently asked questions (FAQs) o Working sheets and practical examples for hands-on application. • [Detailed Discussion on Supreme Court Decisions and ICAI Guidelines] The book includes an in-depth discussion of the Supreme Court's rulings regarding the limits on the number of tax audits a CA or CA firm can undertake. It also covers the cash basis of accounting, referencing ICAI's Technical Guide and pertinent case laws, providing clarity on its impact on tax audits • [Extensive Analysis of Amendments to Form No. 3CD] This Edition provides a thorough discussion of the recent amendments made to Form No. 3CD within the relevant chapters, ensuring that readers are well-versed with the latest changes and their implications • [Practical Tools and User-friendly Features] o The book includes practical checklists, working sheets, and a step-by-step guide on how to complete the audit process effectively. It provides management representation letters, specimen notes/disclaimers, auditing issues, and illustrative examples, making it an indispensable tool for auditors o A detailed analysis of specific transactions, such as audits of cash transactions, share capital, loans, borrowings, deposits, and sales of immovable property, among others, providing targeted insights for specific audit scenarios • [Integration with e-Filing Requirements] The book thoroughly addresses how to complete the tax audit forms in the e-filing utility, highlighting common errors and compliance checkpoints. It ensures that readers are fully equipped to understand the digital aspects of tax audit submissions • [Issues of Interpretation and Practical Guidance] The book tackles complex auditing issues, including interpretation challenges, practical FAQs, and real-world examples that aid auditors in overcoming common hurdles in the tax audit process • [Enhanced Focus on Linkages and Consequential Effects] Detailed commentary on the linkages between various clauses in Form 3CD and the consequential effects on other clauses provide a holistic view of the audit process, ensuring comprehensive and interconnected reporting The book follows a structured layout for easy reference: • Chapters 0 to 11 o These chapters cover the obligations of entities to get their accounts audited under Section 44AB, explained with reference to presumptive taxation provisions, relevant case laws, ITR forms, and the ICAI's perspectives • Chapters 12 to 62 o These chapters offer a clause-wise commentary on Form 3CD, each dedicated to a specific clause. Each clause is analysed in detail, covering statutory requirements, compliance guidelines, audit checklists, and best practices for effective reporting The highlights of the table of contents include: • Each chapter provides an in-depth analysis of specific clauses of Form 3CD, ranging from basic identification information like the name and address of the assessee to more complex clauses involving transactions, adjustments under ICDS, and GAAR provisions • Special sections on statutory forms (3CA, 3CB, 3CD) and their statutory underpinnings, ensuring that every aspect of tax audit reporting is covered with precision • Extensive appendices include statutory provisions relevant to various clauses, ICAI clarifications, and practical guidance on audit reporting and documentation
Book Synopsis Taxmann's Insolvency and Bankruptcy Code with Rules and Regulations – Covering amended, updated & annotated text of the IBC with 15+ Rules/Regulations, Notifications, RBI Directions, etc. [2024] by : Taxmann
Download or read book Taxmann's Insolvency and Bankruptcy Code with Rules and Regulations – Covering amended, updated & annotated text of the IBC with 15+ Rules/Regulations, Notifications, RBI Directions, etc. [2024] written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-07-15 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the amended, updated & annotated text of the Insolvency and Bankruptcy Code 2016 (IBC). The coverage of this book includes: • Insolvency and Bankruptcy Code 2016 (IBC) [as amended up to date] • 5+ Relevant Rules • 10+ Relevant Regulations • Relevant Notifications issued under the IBC • RBI (Prudential Framework for Resolution of Stressed Assets) Directions 2019 The readers also get a short, specially curated & comprehensive Guide to Insolvency & Bankruptcy Code. The Present Publication is the 9th Edition | July 2024 and has been updated till 10th June 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • [Taxmann's series of Bestseller Books] on IBC • [Follows the six-sigma approach] to achieve the benchmark of 'zero error.' • [Amendments at a Glance] for Insolvency and Bankruptcy Code (Amendment) Act, 2021 • [Short Commentary] on Insolvency and Bankruptcy Code The contents of the book are as follows: • Insolvency and Bankruptcy Code, 2016 o Arrangement of Sections o Text of Insolvency and Bankruptcy Code, 2016, as amended by Insolvency and Bankruptcy Code (Amendment) Act, 2021 o Appendix: Provisions of other Acts referred to in the Insolvency and Bankruptcy Code o Insolvency and Bankruptcy Code (Amendment) Act, 2021 o Subject Index • Rules and Regulations o Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations, 2016 o Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 o Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016 o Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 o Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 o Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 o Insolvency and Bankruptcy Board of India (Information Utilities) Regulations, 2017 o Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017 o Insolvency and Bankruptcy (Application to Adjudicating Authority for Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Rules, 2019 o Insolvency and Bankruptcy (Insolvency and Liquidation Proceedings of Financial Service Providers and Application to Adjudicating Authority) Rules, 2019 o Insolvency and Bankruptcy (Application to Adjudicating Authority for Bankruptcy Process for Personal Guarantors to Corporate Debtors) Rules, 2019 o Insolvency and Bankruptcy Board of India (Bankruptcy Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 o Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019 o Insolvency and Bankruptcy (Pre-packaged Insolvency Resolution Process) Rules, 2021 o Insolvency and Bankruptcy Board of India (Pre-packaged Insolvency Resolution Process) Regulations, 2021 • Notifications issued under the Insolvency and Bankruptcy Code, 2016 • RBI (Prudential Framework for Resolution of Stressed Assets) Directions, 2019
Book Synopsis Taxmann’s Tax Practice Manual – Exhaustive (1,900+ pages) | Amended (by the Finance Act 2023) | Practical Guide (330+ case studies covering 30+ topics) for the Tax Professionals by : Mahendra B. Gabhawala
Download or read book Taxmann’s Tax Practice Manual – Exhaustive (1,900+ pages) | Amended (by the Finance Act 2023) | Practical Guide (330+ case studies covering 30+ topics) for the Tax Professionals written by Mahendra B. Gabhawala and published by Taxmann Publications Private Limited. This book was released on 2023-04-26 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Practice Manual is an exhaustive (1,900 + pages), amended (by the Finance Act 2023) & practical guide (330+ case studies) for Tax Professionals of India. This book will be helpful for Chartered Accountants, Lawyers/Advocates, and Tax Practitioners to assist them in their day-to-day tax work. This book is divided into two parts: • Law Relating to Tax Procedures, including Tax Practice (covering 25+ topics) • 330+ Case Studies (covering 30+ topics) The Present Publication is the 9th Edition and has been amended by the Finance Act 2023. This book is authored by Mahendra B. Gabhawala with the following noteworthy features: • Law Relating to Tax Procedures o [Lucid Explanation in a Practical Manner with Checklists & Necessary Tips] for the law relating to the Tax Procedures o [Exhaustive Coverage of Case Laws] o [Fine Prints & Unwritten Lines] of the law are explained in a lucid manner • Tax Practice o [Elaborated & Threadbare Analysis] of every aspect of Tax Practice • Case Studies o [330+ Case Studies] to deal with real-life animated situations/problems faced by tax practitioners • Draft Replies o For the Notices sent by the Department o Petitions to the Department • Drafting & Conveyancing o [Complete Guide to Drafting of Deeds & Documents] covering the following: § Affidavits § Wills § Special Business Arrangements § Family Arrangements § Power of Attorney § Lease, Rent & Leave and Licenses § Indemnity and Guarantee § Charitable Trust Deeds, etc. The contents of this book are as follows: • Law Relating to Tax Procedures o Tax Practice o Pre-assessment Procedures o Assessment o Appeals o Interest, Fees, Penalty and Prosecution o Refunds o Settlement Commission – ITSC, Interim Board & Dispute Resolution Committee (DRC) o Summons, Survey, Search o TDS and TCS o Recovery of Tax o Special Procedures o Approvals o STT, Deemed Dividend, Tax on Liquidation, Reduction and Buy Back, MAT and AMT o RTI, Ombudsman o Drafting of Deeds o Agreement, MoU o Gifts, Wills, Family Arrangements o Power of Attorney, etc. o Lease, Rent, License, etc. o Sale/Transfer of Properties o Tax Audit o Income Computation & Disclosure Standards o Virtual Digital Assets o Significant Amendments by Finance Act 2023 o Prohibition of Benami Property Transactions Act 1988 • Case Studies o Tax Practice o Pre-Assessment Procedures o Assessment – Principles and Issues o Rectification of Mistake o Revision o Appeals to JT. CIT (Appeals)/CIT (Appeals) o Appeals to – ITAT – High Court – Supreme Court o Interest Payable by Assessee o Penalties o Prosecution o Refunds o Dispute Resolution Panel o Survey o Search & Seizure o Tax Deduction at Source o Recovery of Tax o Trust, Mutuality, Charity o Firm o LLP – Limited Liability Partnership o Right to Information – RTI o Agreement, MoU o AOP – Association of Persons o HUF – Hindu Undivided Family o Gifts o Wills o Family Arrangements o Power of Attorney o Indemnity and Guarantee o Lease, Rent, Leave and License o Sale/Transfer of Properties o Tax Audit o Prohibition of Benami Property Transactions Act, 1988
Book Synopsis Taxmann's Taxation of Start-ups – Updated Focused Analysis on Start-up Taxation, including Tax Holidays | Angel Tax Exemptions | DPIIT Recognition | IMB Certification, etc. by : Taxmann
Download or read book Taxmann's Taxation of Start-ups – Updated Focused Analysis on Start-up Taxation, including Tax Holidays | Angel Tax Exemptions | DPIIT Recognition | IMB Certification, etc. written by Taxmann and published by Taxmann Publications Private Limited. This book was released on 2024-09-07 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive guide that simplifies the complexities of start-up taxation in India. It covers key aspects like the tax holiday under Section 80-IAC, Angel Tax exemptions, revised valuation norms, and detailed processes for securing DPIIT recognition and IMB certification. The book provides practical insights through comparative analyses of various start-up entity forms, including LLPs, private limited companies, and one-person companies, along with ready reckoners on compliance requirements linked to turnover milestones. It is designed to provide clear, actionable guidance and equip tax professionals, legal advisors, entrepreneurs and investors with the tools to understand the tax obligations and maximise benefits effectively. The Present Publication is the 7th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by Taxmann's Editorial Board with the following noteworthy features: • Comprehensive Coverage of Start-up Taxation o This book provides an extensive analysis of the taxation aspects of start-ups, particularly focusing on the tax holiday under Section 80-IAC of the Income-tax Act, 1961. It covers the eligibility criteria, benefits, and compliance requirements for availing this tax holiday, making it a crucial resource for start-ups looking to optimise their tax liabilities. The detailed analysis of Angel Tax exemptions, including the revised valuation norms and the implications of their abolition, helps start-ups understand the evolving tax environment • Detailed Examination of DPIIT Recognition and IMB Certification o The book discusses obtaining recognition from the Department for Promotion of Industry and Internal Trade (DPIIT), which is critical for start-ups to access various tax benefits. It outlines the eligibility criteria, application steps, and everyday challenges. Furthermore, it provides a comprehensive guide on the Inter-ministerial Board (IMB) certification process for start-ups seeking a tax holiday under Section 80-IAC, with detailed explanations of the grounds for certification, such as innovation, scalability, employment generation, product improvement, and wealth creation • Comparative Analysis of Start-up Entity Forms o A key feature of the book is its comparative analysis of the tax efficiency of different start-up entity forms, including Registered Partnerships, Limited Liability Partnerships (LLPs), Private Limited Companies, and One Person Companies (OPCs). It examines the advantages and disadvantages of each structure, guiding start-ups in selecting the most tax-efficient form based on their specific needs. This section includes a discussion on the compliance requirements and potential tax benefits associated with each entity type • Understanding of Low Tax Rate Regimes o The book covers alternative low tax rate regimes under Sections 115BAA and 115BAB, providing discussions into the conditions and benefits of these regimes. It helps start-ups evaluate whether to opt for these low tax rate regimes or to continue with the tax holiday under Section 80-IAC based on their specific financial and operational circumstances • Start-up Reckoners and Compliance Tools o To support start-ups in maintaining compliance, the book includes several handy reckoners that outline compliance requirements linked to turnover milestones. These reckoners serve as quick references, helping entrepreneurs understand the regulatory obligations triggered as their start-up grows. Additionally, the book features an alphabetical reckoner of the eligibility of various business ideas for the tax holiday under Section 80-IAC, making it easier for start-ups to determine their eligibility • Breakdown of Finance Act Amendments o The book provides a detailed analysis of recent amendments introduced by the Finance (No. 2) Act, 2024, including the abolition of the Angel Tax and new tax provisions related to winnings from online games. It explains how these changes impact start-ups and investors, guiding adapting tax strategies to align with the new regulations • Structured Chapter-wise Content for Easy Navigation o The content is organised into two main sections—Chapters 1 to 21 focus on the DPIIT's recognition of start-ups, covering eligibility, application procedures, and potential challenges. Chapters 22 to 31 address the taxation aspects of start-ups, providing a comprehensive look at various topics, including ESOP taxation, TDS implications, and compliance with digital payment mandates. This structured approach allows readers to understand complex topics with ease, from foundational concepts to advanced issues • Distinguishing Between Start-ups and MSMEs o A dedicated section of the book distinguishes start-ups from Micro, Small, and Medium Enterprises (MSMEs), analysing the unique benefits available to each under the MSMED Act, 2006. It provides practical guidance on how start-ups can leverage these differences to maximise their tax and regulatory benefits • Practical Insights with Real-world Case Studies and FAQs o The book is enriched with real-world case studies that showcase successful and unsuccessful tax holiday applications by start-ups. These cases provide practical insights into the criteria influencing IMB decisions, helping start-ups understand the factors affecting their certification outcomes. An FAQ section at the beginning addresses common queries, making complex tax concepts accessible and understandable for readers at all levels
Book Synopsis Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com. by : Bhushan Kumar Goyal
Download or read book Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com. written by Bhushan Kumar Goyal and published by Taxmann Publications Private Limited. This book was released on 2024-07-18 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and authentic textbook offers an extensive understanding of business-related legal principles. With clear explanations, practical examples, detailed case studies, and comprehensive chapter-end resources, it is a critical tool for students aiming to excel in business law. The author's extensive experience teaching Business Laws at Shri Ram College of Commerce has been instrumental in writing this book, ensuring it meets the highest academic and professional standards. This book is designed for the B.Com. (Hons.)/B.Com. Core Papers BCH: DSC 1.2 & BC: DSC 1.2, this book is based on the Undergraduate Curriculum Framework (UGCF) for the University of Delhi, Non-Collegiate Women's Education Board (NCWEB), and the School of Open Learning (SOL) of the University of Delhi. Additionally, it is a valuable resource for various universities across India and highly beneficial for students pursuing BBA, MBA, CA-Intermediate, and other professional courses. The Present Publication is the 14th Edition, authored by Bhushan Kumar Goyal and Dr Kinneri Jain, with the following noteworthy features: • [Comprehensive Coverage] o The textbook covers all essential legal rules and principles o Detailed illustrations using relevant examples and court cases from both Indian and English jurisprudence make complex concepts accessible and easy to understand • [In-Depth Court Case Explanations] o Each court case is explained in detail, with extensive analysis of legal precedents and applications o These explanations facilitate a better understanding and retention of legal principles • [Extensive Chapter-end Resources] o A wide array of theoretical questions, true/false questions, and multiple-choice questions are provided at the end of each chapter o Practical problems are included to help students assess their understanding and apply legal principles to real-world scenarios • [Leading Cases Summarized] o Summaries of leading cases are provided chapter-wise at the beginning of the book for quick reference and review • [Incorporation of Latest Legal Provisions] o The book includes the latest provisions of the Insolvency and Bankruptcy Code, 2016, ensuring that students are up-to-date • [User-Friendly Layout and Presentation] o Distinctions and comparisons are presented in tabular form for easy reference and understanding • [Experienced Authorship] o Authored by seasoned educators with extensive experience in teaching business laws, the book reflects a deep understanding of the subject matter o The authors' expertise ensures that the content is both authoritative and pedagogically sound The detailed contents of the book are as follows: • General Principles of the Indian Contract Act, 1872 o Introduction § Provides an overview and significance of the Indian Contract Act, 1872 § Discusses the historical background and evolution of contract law in India o Nature and Kinds of Contracts § Explains the classification of contracts based on their formation, performance, and enforceability § Discusses various types of contracts, including valid, void, and voidable contracts o Offer and Acceptance § Covers the rules governing the formation of a contract § Details the essential elements of a valid offer and acceptance, including communication, revocation, and lapse of offers o Consideration § Defines consideration and its necessity in a contract § Explains the legal requirements and exceptions to the rule of consideration o Capacity of Parties § Examines the legal capacity of individuals and entities to enter into a contract § Discusses capacity-related issues such as minors, persons of unsound mind, and disqualified persons o Free Consent § Highlights the importance of consent in contract formation § Analyzes factors vitiating free consent, such as coercion, undue influence, fraud, misrepresentation, and mistake o Legality of Object and Consideration § Outlines the legal requirements for a valid contract § Explains illegal and immoral agreements and those opposed to public policy o Agreements Expressly Declared Void § Identifies and analyzes agreements that are expressly declared void by law o Contingent Contracts § Defines and explains the nature of contingent contracts § Discusses the rules governing the enforcement of contingent contracts o Quasi Contracts or Certain Relations Resembling those created by Contract § Introduces the concept and legal framework of quasi-contracts § Describes types of quasi-contracts and their implications in law • Discharge of Contract and Remedies for Breach o Discharge of Contract § Analyses various modes of discharging a contract, including performance, agreement, impossibility, and operation of law § Provides a detailed explanation of doctrines such as the frustration of contract o Remedies for Breach of Contract § Discusses legal remedies available for breach of contract, including damages, specific performance, and injunctions § Covers liquidated damages and penalty clauses • Introduction to Special Contracts o Contracts of Indemnity and Guarantee § Explains the nature and scope of indemnity and guarantee contracts § Highlights the rights and duties of indemnifier, indemnified, surety, and principal debtor o Bailment and Pledge § Discusses the legal aspects and types of bailment § Outlines the rights and duties of bailor, bailee, pawnor, and pawnee o Agency § Covers principles governing the relationship of agency § Details the rights, duties, and liabilities of agents and principals • Sale of Goods Act, 1930 o Contract of Sale of Goods § Explains the essentials of a valid sale contract § Distinguishes between sale and agreement to sell o Conditions and Warranties § Differentiates between conditions and warranties § Describes implied conditions and warranties in a contract of sale o Transfer of Property § Outlines rules regarding the transfer of ownership and risk in goods § Discusses the concept of sale by non-owners o Performance of Contract of Sale § Details the obligations of buyers and sellers regarding the delivery and acceptance of goods o Remedies for Breach of Contract of Sale § Explains legal remedies available to buyers and sellers in case of breach o Auction Sale § Provides a legal framework and rules governing auction sales • Limited Liability Partnership Act, 2008 o Nature of Limited Liability Partnership § Introduces the concept, features, and advantages of LLPs § Compares LLPs with other forms of business organizations o Incorporation of Limited Liability Partnership § Outlines the procedure and statutory requirements for incorporating an LLP o Partners and Their Relations § Details the rights, duties, and liabilities of partners in an LLP § Discusses internal governance and mutual rights of partners o Financial Disclosures § Covers statutory financial reporting and disclosure requirements for LLPs o Conversion to LLP § Explains the process and legal implications of converting existing businesses into LLPs
Book Synopsis Taxmann's Legal Aspects of Business | Text & Cases – Balancing comprehensive content with ease of understanding for 10+ business laws in simple language with case laws & examples | MBA, PGP, etc. by : M. K. Nabi
Download or read book Taxmann's Legal Aspects of Business | Text & Cases – Balancing comprehensive content with ease of understanding for 10+ business laws in simple language with case laws & examples | MBA, PGP, etc. written by M. K. Nabi and published by Taxmann Publications Private Limited. This book was released on 2024-06-29 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book adopts a fresh approach to acquaint the readers with the nuances of various business laws. The methodology is curated for those venturing into the world of law for the first time; this book strikes a sublime balance between comprehensive content and ease of understanding. It is designed to cater to the needs of MBA, PGP, M.Com. students. and other allied courses. It focuses on helping the reader grasp the basic tenets, terminologies, and legal jargon. This book covers the syllabus of legal aspects of business, business law, and company law prescribed by various Indian universities and institutions. The Present Publication is the 2nd Edition, authored by Dr. Mohammed Kamalun Nabi, with the following noteworthy features: • [2nd Edition Highlights] Updated with the latest amendments in various Business Laws and the Companies Act, 2013, including: o Three New Chapters § Insolvency and Bankruptcy Code, 2016 § MCA-21 and E-filing § Environment Protection Act, 1986 o Updates to Existing Chapters § Law of Consumer Protection as per the new amendment § Provisions of the Companies (Amendment) Acts of 2019 and 2020 § Latest amendments in the Negotiable Instrument chapter § Updates to the Intellectual Property Rights chapter § Practical guidance on the online registration of new companies with the Spice+ form and the online incorporation process of LLPs • [Simple & Systematic Explanation] The subject matter is presented in a simple, systematic method along with a comprehensive explanation of the various laws with snippets • [Decoding the Law in Easy Language] It presents the complicated provisions of the laws in simple & lucid language without using legal jargon • [Covering 10+ Business Laws] This book covers the syllabus of legal aspects of business, business law, and company law with the help of various leading case laws & examples • [Topics such as the Information Technology (IT) Act & Intellectual Property Rights (IPR)] are covered in detail, adding essential knowledge • [Caselets & Real-World Examples are Interspersed in the Right Places], bridging the gap between theoretical knowledge and its practical implications • [Visually Engaging Presentation & Strategic Bifurcation of Questions] into 'Discussion' and 'Practical' categories, aiding in the understanding and application of the materials • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with thousands of students o Shaped by the author/teacher's experience of teaching the subject matter to varying levels o Reactions and responses of students have also been incorporated at different places in the book The detailed contents of the book are as follows: • Indian Contract Act, 1872 o Nature and Kinds of Contracts § The book starts with an introduction to the Indian Contract Act 1872, explaining the fundamental nature and kinds of contracts. It defines a contract and outlines the essential elements required for a valid contract, such as offer, acceptance, and consideration. § The chapter is supplemented with multiple-choice questions, discussion questions, and practical problems to aid comprehension and application. o Offer and Acceptance § This chapter discusses the intricacies of offer and acceptance, detailing what constitutes a valid offer and the various types of offers, such as express and implied, specific and general. It also covers the termination and revocation of offers, along with the critical aspects of acceptance and its communication. § Each concept is reinforced with multiple-choice questions, discussion questions, and practical problems, ensuring a clear and practical understanding of these foundational principles. o Consideration § Consideration, a crucial element in any contract, is analysed in depth. The chapter discusses the essentials of valid consideration, the exceptions to the rule 'No Consideration, No Contract,' and the doctrine of privity of contract. § Practical examples, multiple-choice questions, discussion questions, and practical problems are provided to help readers grasp the application of these concepts in real-world scenarios. o Competency of Parties § The chapter explains who is competent to enter into a contract, focusing on the legal position of minors, persons of unsound mind, and other disqualified persons. § This chapter includes detailed explanations, practical implications, multiple-choice questions, discussion questions, and practical problems to ensure readers understand the legal requirements for competency in contract formation. o Free Consent § This chapter addresses the importance of free consent in contracts, covering elements such as coercion, undue influence, fraud, misrepresentation, and mistake. It explains how these factors can affect the validity of a contract and provides examples to illustrate each concept. § The chapter is enhanced with multiple-choice questions, discussion questions, and practical problems. o Legality of Object and Consideration § The legality of the object and consideration is crucial for a valid contract. This chapter discusses the public policy doctrine and what constitutes a lawful object and consideration. § It includes multiple-choice questions, discussion questions, and practical problems to help readers understand these legal principles. o Void Agreements § Void agreements are those that are not enforceable by law. This chapter explains the types of agreements that are expressly declared void, such as wagering contracts. § It also examines the effects of such agreements and includes multiple-choice questions, discussion questions, and practical problems. o Discharge of Contract § This chapter outlines the various modes of discharge of a contract, including performance, mutual consent, operation of law, and breach. § It provides practical insights into how contracts can be terminated and includes multiple-choice questions, discussion questions, and practical problems to reinforce learning. o Remedies for Breach of Contract § Certain remedies are available to the aggrieved party when a contract is breached. This chapter covers rescission, suit for damages, specific performance, and injunction. § Each remedy is explained with examples, and the chapter includes multiple-choice questions, discussion questions, and practical problems to ensure a comprehensive understanding. o Contingent Contract § Contingent contracts depend on the occurrence or non-occurrence of an uncertain event. This chapter explains the essential characteristics of contingent contracts and provides multiple-choice questions, discussion questions, and practical problems to facilitate learning. o Quasi Contracts § Quasi-contracts are not actual contracts but are treated as such by law to prevent unjust enrichment. This chapter covers the types of quasi-contracts and includes multiple-choice questions, discussion questions, and practical problems to illustrate their application. o Contract of Indemnity and Guarantee § This chapter explains the contracts of indemnity and guarantee, detailing their essentials, the rights of indemnity holders, and the obligations of sureties. § It includes practical examples, multiple-choice questions, discussion questions, and practical problems to enhance understanding. o Contract of Bailment and Pledge § The chapter discusses the contracts of bailment and pledge, explaining their meaning, essential features, rights, and duties of the parties involved. § This chapter includes multiple-choice questions, discussion questions, and practical problems to aid comprehension. o Contract of Agency § This chapter covers the creation and termination of agency contracts, the rights and duties of agents, and the legal implications of agency relationships. § Practical examples, multiple-choice questions, discussion questions, and practical problems are provided to illustrate these concepts. • Sale of Goods Act, 1930 o Contract of Sale of Goods § This chapter introduces the Sale of Goods Act 1930, defining a contract of sale and its essentials. It covers the classification of goods, the perishing of goods, and the ascertainment of price. § Multiple-choice questions, discussion questions, and practical problems are included to reinforce understanding. o Conditions and Warranties § Conditions and warranties are crucial in a contract of sale. This chapter explains their significance, the difference between conditions and warranties, and the doctrine of caveat emptor. § It includes multiple-choice questions, discussion questions, and practical problems. o Transfer of Ownership § The transfer of ownership and the passing of risk are vital aspects of a sale contract. This chapter covers the rules regarding the transfer of ownership, including sale by non-owners, with multiple-choice questions, discussion questions, and practical problems to facilitate learning. o Performance of Contract of Sale § This chapter discusses the performance of a sale contract, including the delivery of goods and acceptance. § It includes practical examples, multiple-choice questions, discussion questions, and practical problems to ensure a clear understanding. o Rights of an Unpaid Seller § The rights of an unpaid seller are essential for protecting the interests of sellers. This chapter explains these rights, including the right to lien, stoppage in transit, and resale. § Multiple-choice questions, discussion questions, and practical problems are provided to enhance comprehension. o Auction Sale § Auction sales have specific legal requirements. This chapter covers the rules and procedures of auction sales, including multiple-choice questions, discussion questions, and practical problems. • Indian Partnership Act, 1932 o Partnership Act § This chapter introduces the Indian Partnership Act 1932, explaining the essential elements of a partnership, the partnership deed, and the types of partners. § It includes multiple-choice questions, discussion questions, and practical problems to aid in understanding. • Negotiable Instruments Act, 1881 o Negotiable Instruments § This chapter covers the definition, characteristics, and classification under the Negotiable Instruments Act 1881. § It includes multiple-choice questions, discussion questions, and practical problems to facilitate learning. o Parties to Negotiable Instruments § The chapter discusses the roles and liabilities of parties to negotiable instruments, including holders and holders, in due course. Practical examples, multiple-choice questions, discussion questions, and practical problems are provided to illustrate these concepts. o Negotiation of Negotiable Instruments § This chapter explains negotiating negotiable instruments, including endorsement and delivery, with practical insights and multiple-choice questions, discussion questions, and practical problems. • Companies Act, 2013 o Meaning and Nature of Company § The chapter introduces the Companies Act 2013, explaining a company's definition, characteristics, advantages, and disadvantages. § It includes multiple-choice questions, discussion questions, and practical problems to aid in understanding. o Kinds of Companies § This chapter covers the classification of companies based on incorporation, liability, and ownership. § Practical examples, multiple-choice questions, discussion questions, and practical problems are provided. o Formation of Company § The chapter explains a new company's promotion, incorporation, and online registration. § It includes multiple-choice questions, discussion questions, and practical problems to facilitate learning. o Memorandum of Association § The memorandum of association is a vital document for a company. This chapter explains the doctrine of ultra vires and includes multiple-choice questions, discussion questions, and practical problems. o Articles of Association § This chapter covers the articles of association, their contents, alterations, and legal effects. § Practical examples, multiple-choice questions, discussion questions, and practical problems are provided. o Prospectus § The prospectus is essential for raising capital. This chapter explains its definition, contents, and the consequences of misstatements. § Multiple-choice questions, discussion questions, and practical problems are included. o Allotment of Securities § The chapter discusses the general principles, procedures, and penalties related to the allotment of securities, with multiple-choice questions, discussion questions, and practical problems. o Shares and Share Capital § This chapter covers the meaning, types, and classification of shares and capital. § Practical examples, multiple-choice questions, discussion questions, and practical problems are provided. o Membership of a Company § The chapter explains the difference between members and shareholders in acquiring and terminating membership with multiple-choice questions, discussion questions, and practical problems. o Transfer and Transmission of Shares § This chapter covers the transfer and transmission of shares, the procedure involved, and the legal implications. § It includes multiple-choice questions, discussion questions, and practical problems. o Depository System § The depository system is crucial for the trading of securities. This chapter explains its meaning, advantages, and participants. § Multiple-choice questions, discussion questions, and practical problems are included. o Calls and Forfeiture of Shares § This chapter covers the processes of calls on shares and forfeiture. It begins with the meaning and requisites of valid calls, including conditions and formalities. It discusses the advance payment of calls, the lien on shares, and the procedure for the forfeiture of shares due to non-payment. The chapter also examines the reissue of forfeited shares and the voluntary surrender of shares. § It concludes with multiple-choice and discussion questions to reinforce the concepts learned. o Company Management § This chapter introduces the concept and legal position of directors, including the number, appointment, powers, and duties of directors. It discusses different types of directors like Indian resident directors, women directors, independent directors, and small shareholder directors. The chapter also covers the Director Identification Number (DIN), managerial remuneration, restrictions on directors, insider trading, whistleblowing, and the roles of managing and whole-time directors. § The chapter ends with multiple-choice and discussion questions. o Meetings and Resolutions § This chapter covers the different types of company meetings, including annual and extraordinary general meetings, and the statutory provisions for conducting them. It details the requisites of a valid meeting, voting and poll procedures, and various resolutions, including ordinary and special resolutions. It also discusses resolutions requiring special notice and the minutes of meetings. § The chapter concludes with multiple-choice and discussion questions. o Dividends § This chapter explains the meaning and types of dividends, including final and interim dividends. It discusses the declaration process, the unpaid dividend account, and the investor education and protection fund. § The chapter also covers penalties for failing to distribute dividends and includes multiple-choice and discussion questions and practical problems. o Accounts § This chapter introduces the maintenance of books of accounts, including the place of keeping them and inspection by directors. It explains the preparation and presentation of financial statements, including the board's and director's reports. § The chapter concludes with multiple-choice and discussion questions. o Audit and Auditors § This chapter covers auditors' appointment, removal, and resignation, including compulsory rotation for listed companies and government company auditors. It details the qualifications, disqualifications, remuneration, and duties of auditors. The chapter also discusses the audit of branch accounts and penalties for infringement. § It ends with multiple-choice and discussion questions. o Prevention of Oppression and Mismanagement § This chapter introduces the rules against oppression and mismanagement, detailing who can apply to the tribunal and the relief available. § It includes multiple-choice, true or false, and discussion questions. o Winding Up of a Company § This chapter covers winding up a company and distinguishes between winding up and dissolving. It outlines the steps in voluntary liquidation, the role of the provisional and company liquidator, and the consequences of a winding-up order. § The chapter concludes with multiple-choice and discussion questions. o Insolvency and Bankruptcy Code, 2016 § This chapter introduces the key features of the Insolvency and Bankruptcy Code, 2016, explaining who can apply and the corporate insolvency resolution process. It covers liquidation under IBC and voluntary liquidation. § The chapter includes multiple-choice and discussion questions. o MCA-21 and E-Filing § This chapter introduces the MCA-21 system, detailing its features and various versions. It covers e-filing, online registration of companies, digital signature certificates (DSC), and director identification numbers (DIN). § The chapter concludes with multiple-choice and discussion questions. • Limited Liability Partnership o Limited Liability Partnership § This chapter introduces the concept of a Limited Liability Partnership (LLP), its salient features, online incorporation, and the liability of LLPs and partners. It covers the process of winding up and voluntary liquidation. § The chapter includes multiple-choice, true or false, and discussion questions. • Other Business Legislations o Consumer Protection Act, 2019 § This chapter introduces the Consumer Protection Act 2019, detailing the rights of consumers, who can file a complaint, and the types of complaints that can be filed. It covers the Consumer Protection Council, consumer dispute redressal machinery, relief available, and unfair trade practices. § The chapter concludes with multiple-choice, discussion, and practical questions. o Competition Act, 2002 § This chapter introduces the Competition Act 2002, its objectives, and the regulation of combinations. It details the Competition Commission of India, its composition, and its powers. § The chapter includes multiple-choice, discussion, and practical questions. o Right to Information Act, 2005 § This chapter introduces the Right to Information Act 2005, detailing the rights to information, the obligations of public authorities, and the process for obtaining information. It covers exemptions from disclosure, the Central and State Information Commissions, their powers, and penalties. § The chapter concludes with multiple-choice, discussion, and practical problems. o Information Technology Act, 2000 § This chapter introduces the Information Technology Act 2000, its objectives, and salient features. It covers the duties of subscribers, e-governance, regulation of certifying authorities, and the acknowledgement and dispatch of electronic records. § The chapter also discusses penalties and adjudication, concluding with multiple-choice, discussion questions, and practical problems. o Securities and Exchange Board of India Act, 1992 § This chapter introduces the SEBI Act, 1992, its objectives, protective functions, powers, and the Securities Appellate Tribunal. § The chapter includes multiple-choice and discussion questions. o Foreign Exchange Management Act, 1999 § This chapter introduces the FEMA Act, 1999, objectives, and salient features. It covers contraventions and penalties. § The chapter concludes with multiple-choice and discussion questions. o Intellectual Property Rights § This chapter introduces intellectual property rights, detailing the meaning and types of intellectual property. It covers the World Intellectual Property Organization and IPR laws in India. § The chapter concludes with multiple-choice and discussion questions. o Environment Protection Act, 1986 § This chapter introduces the Environment Protection Act 1986, its objectives, and salient features. It covers the powers of the central government, appointment of officers, prevention and control of environmental pollution, and penalties for contravention. § The chapter includes multiple-choice and discussion questions.
Book Synopsis Taxmann's Insolvency and Bankruptcy Code Ready Reckoner – Topic-wise, cross-referenced commentary on 25+ topics of the IBC, along with relevant Rules, Case Laws, Circulars, Notifications [2024] by : V.S Datey
Download or read book Taxmann's Insolvency and Bankruptcy Code Ready Reckoner – Topic-wise, cross-referenced commentary on 25+ topics of the IBC, along with relevant Rules, Case Laws, Circulars, Notifications [2024] written by V.S Datey and published by Taxmann Publications Private Limited. This book was released on 2024-07-26 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive and detailed commentary on Insolvency and Bankruptcy laws in India, organised by topic for ease of reference. It encompasses an in-depth analysis of the following key legislations: • Insolvency and Bankruptcy Code, 2016 (IBC) • Recovery of Debts and Bankruptcy Act, 1993 • Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFESI Act) This book addresses the practical challenges that professionals encounter routinely, offering precise and complete information on all Insolvency and Bankruptcy law provisions. It is crafted to be an indispensable resource for a wide range of professionals and scholars, including: • Legal Professionals and Corporate Lawyers • Chartered Accountants and Financial Experts • Company Secretaries and Cost Management Accountants • Academics and Students in Law and Finance The Present Publication is the July 2024 Edition, authored by V.S. Datey. It is amended upto 10th June 2024 with the following noteworthy features: • [Topic-wise Commentary on 25+ Topics] The book provides a detailed and insightful commentary on more than 25 crucial topics within the Insolvency and Bankruptcy Code. Each topic is thoroughly examined to give a comprehensive understanding • [Cross-referenced Analysis] This book features a cross-referenced analysis that links the IBC with pertinent Rules and Regulations, Judicial Pronouncements, Circulars, and Notifications. This approach ensures that readers have a holistic view and can understand the interconnections and implications of various legal provisions • [Subject Index for Easy Navigation] The book includes a subject index to facilitate seamless navigation and quick reference. This index is designed to help readers easily locate specific topics and provisions, thereby enhancing the usability and accessibility of the content The contents of the book are as follows: • Declining Stage of an Organisation o This chapter discusses the early signs of organisational decline, the overall scheme of the Insolvency and Bankruptcy Code, its overriding effect over other laws, and the applicability of the Limitation Act in insolvency proceedings before NCLT or NCLAT. It also covers relevant provisions of the Companies Act, the role and functions of the Insolvency and Bankruptcy Board of India (IBBI), adjudicating authorities, and Information Utilities (IU). Additionally, it analyses the Insolvency and Bankruptcy Fund, revamped winding-up provisions, transitory provisions for shifting from winding-up to insolvency, and lenders' options under SARFAESI and DRT • Insolvency Professional o This chapter provides an in-depth look at the roles and regulations for insolvency professionals, including the Insolvency Professional Agency (IPA), the qualifications and responsibilities of Insolvency Professionals (IP), the panel of insolvency professionals recommended to NCLT as Interim Resolution Professionals or Liquidators, and Insolvency Professional Entities • Insolvency Resolution of Corporate Persons o The chapter details the procedures and legal requirements for initiating and conducting the Corporate Insolvency Resolution Process (CIRP). It covers initiation by financial creditors, operational creditors, and corporate applicants, special provisions for real estate projects, and initiation against corporate or personal guarantors. It also elaborates on the appointment of Interim Resolution Professionals, subsequent procedures before NCLT, and conditions for withdrawing an application after admission • Conducting Corporate Insolvency Resolution Process o This chapter guides readers through the CIRP stages, including the declaration of moratorium, public announcements, appointment and tenure of interim resolution professionals, submission of proof of claims, and the formation and functions of the Committee of Creditors (CoC). It also discusses the powers and duties of resolution professionals, preparation of information memorandums, and protections for insolvency resolution professionals regarding previous transactions. Special provisions for Non-Banking Financial Companies (NBFCs) with assets of Rs. 500 crore or more are included • Resolution Plan by Resolution Applicant o This chapter outlines the submission, evaluation, approval, and implementation of resolution plans. It covers ineligible resolution applicants, invitations for expression of interest, submission of resolution plans, insolvency resolution process costs, approval by the CoC, and submission of the plan to the Adjudicating Authority. It also discusses the assistance of district administration in implementing the resolution plan, the effects of the resolution plan being rejected by NCLT, appeal mechanisms, immunity from prosecution, and protections against actions related to offences committed before the CIRP • Fast Track Corporate Insolvency Resolution Process o This chapter provides a focused look at the fast-track process designed for quicker resolution of insolvency cases under specific conditions, detailing the application and procedural steps • Pre-Packaged Insolvency Resolution Process (PPIRP) o This chapter introduces the Pre-Packaged Insolvency Resolution Process (PPIRP), including its background, design, application provisions, priority over CIRP, eligibility criteria, and initiation process by corporate debtors. It elaborates on the duties and authorities of the proposed Insolvency Professional, procedural steps before application, filing and admission of applications by the Adjudicating Authority, and the moratorium during the PPIRP period • Procedure for PPIRP After Admission of Application o This chapter covers the formal process of PPIRP post-admission, including the conduct of PPIRP by the Resolution Professional, powers during the initial stages, filing applications for avoidance of transactions, seeking prior approval from the CoC, and information requirements from financial institutions. It discusses the submission and updating of claims, the conduct of business during PPIRP, the constitution and functioning of the CoC, and meetings within the PPIRP framework • Submission and Approval of Resolution Plan under PPIRP o This chapter explains what constitutes a resolution plan, the submission of the base resolution plan by the Resolution Professional to the CoC, the invitation to other applicants if the base plan is not approved, the provision of information to resolution applicants, the evaluation of submitted plans, and the final approval process by the Adjudicating Authority. It also addresses the termination of PPIRP leading to liquidation and conditions for shifting from PPIRP to CIRP • Liquidation of Corporate Persons o This chapter covers the initiation of liquidation, appointment and fees of liquidators, their powers and duties, the liquidation estate, realisation of security interests, distribution of unsold assets, and liabilities of contributors in liquidation • Admission and Proof of Claims by Liquidator o The chapter discusses the powers of liquidators to access information, ascertain claims, avoid preferential and undervalued transactions, and take actions to protect against excessive credit transactions. It also covers the position of secured creditors in liquidation proceedings • Realisation and Distribution of Assets by Liquidator o This chapter details the realisation and mode of asset sales by liquidators, the payment protocols, the distribution of cash to stakeholders, the completion of liquidation within a specified timeframe, the final report by liquidators before dissolution, and the transfer of unclaimed proceeds to the Corporate Liquidation Account • Payment of Dues to Stakeholders After Liquidation or During Formulation of Resolution Plan o This chapter provides guidelines on the priority and distribution of assets, trust-held money, statutory dues, workers' dues, secured creditors' provisions, tax dues priority, and preferential payments. It also covers the distribution of surplus amounts to members and tax liabilities related to asset distribution • Voluntary Liquidation of Companies o The procedures and legal requirements for voluntary liquidation initiated by companies with no default, notification to the Registrar, application to NCLT, and realisation of assets are discussed in this chapter • Adjudication and Appeals for Corporate Persons o This chapter provides insights into the adjudication process, appeal mechanisms, jurisdiction of NCLT and IBBI, expeditious disposal of applications, and penalties for fraudulent or malicious initiation of proceedings. • Cross Border Insolvency and Bankruptcy o The complexities and legal considerations in cross-border insolvency cases, including enabling provisions, agreements with foreign countries, and letters of request for assets outside India, are discussed in this chapter • Offences and Penalties in Relation to Corporate Insolvency o This chapter details the punishments for various offences related to insolvency, including concealment of property, transactions defrauding creditors, misconduct during the insolvency process, falsification of books, false representations, and non-disclosure of disputes or payments • Bankruptcy for Individuals and Partnership Firms o This chapter comprehensively covers the bankruptcy processes applicable to individuals and partnership firms, including roles of adjudicating authorities, jurisdiction of civil courts, and appeal mechanisms • Fresh Start Process o The chapter provides an overview of the fresh start process, offering relief for individuals burdened by insolvency, detailing eligibility criteria, interim moratorium, procedural steps, creditor objections, and discharge orders • Insolvency Resolution of Individual and Firm o This chapter guides readers through the insolvency resolution process for individuals and firms, including initiation of the process, interim moratorium, adjudicating authority decisions, registration of claims, debtor's repayment plan, creditor meetings, and rights of secured creditors • Bankruptcy Order for Individuals and Firms o This chapter provides detailed instructions on obtaining and implementing bankruptcy orders for individuals and partnership firms, including interim moratoriums, bankruptcy orders by adjudicating authorities, financial position statements, claim settlements, estate administration, discharge orders, and bankruptcy process modifications or recalls. • Bankruptcy Trustee o This chapter analyses the role and responsibilities of bankruptcy trustees in managing bankrupt estates, including obtaining creditor approval for certain actions, managing disclaimed properties, and dealing with undervalued or extortionate credit transactions • Settlement of Claims Against Bankrupt o This chapter provides the guidelines for the settlement of claims against bankrupt individuals or firms, including proof of debt, interim and final dividend distributions, and priority of payments • Compromises, Arrangements, and Amalgamations o This chapter discusses legal provisions and procedures for compromises, arrangements, and amalgamations, including applications to NCLT, merger and amalgamation processes, simplified fast-track procedures for small companies, cross-border mergers, and compulsory amalgamations ordered by the Central Government • Registered Valuers o This chapter covers the qualifications, registration, and roles of registered valuers and their liability as experts. • Removal of Name of Companies from Register of Members o This chapter details the procedures for removing company names from the register, including the process for striking off, voluntary removal requests, winding-up orders by NCLT, restrictions on applying for name removal, and the effects of dissolution • NCLT and NCLAT o This chapter provides comprehensive coverage of the roles and functions of the National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT), including procedural aspects and appeals to the Supreme Court • Recovery of Debts and Bankruptcy Act, 1993 o This chapter provides an in-depth analysis of the Recovery of Debts and Bankruptcy Act, 1993, focusing on the procedures of the Debt Recovery Tribunal (DRT) and Debt Recovery Appellate Tribunal (DRAT), appeals, and recovery powers • SARFAESI Act o This chapter examines the Securitisation and Reconstruction of Financial Assets and Enforcement of Securities Interest Act, 2002 (SARFAESI Act), including enforcement of security interest, procedures for asset sale, management takeover of defaulting borrowers, applications, appeals, penalties, securitisation, roles and functions of Asset Reconstruction Companies (ARCs), and the Central Registry • RBI Directions on Resolution of Stressed Assets o This chapter covers the Reserve Bank of India's (RBI) directions on the resolution of stressed assets, including the prudential framework, implementation timelines, provisioning norms for delayed resolution plans, supervisory review by the RBI, disclosures by lenders in financial statements, and exceptions to the stressed asset resolution directions
Book Synopsis Taxmann's Business Laws (Paper 2 | Law) – Study material in simple and concise language with MCQs, case studies, etc. | CA Foundation | New Syllabus | June/Dec. 2024 Exams by : CA Shashank S. Sharma
Download or read book Taxmann's Business Laws (Paper 2 | Law) – Study material in simple and concise language with MCQs, case studies, etc. | CA Foundation | New Syllabus | June/Dec. 2024 Exams written by CA Shashank S. Sharma and published by Taxmann Publications Private Limited. This book was released on 2024-02-27 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book aims to introduce the core concepts of Business Laws in a student-friendly manner. It is organised into seven divisions, covering a wide range of topics essential for understanding the legal environment in which Indian businesses operate. It is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement and covers the revised syllabus per ICAI. The Present Publication is the 7th Edition for CA-Foundation | New Syllabus | June/Dec. 2024 Exams. This book is authored by CA Shashank S. Sharma, with the following noteworthy features: • [Simple & Lucid Language] has been used throughout the book to present the subject matter • [Coverage] of this book includes: o Previous Exam Solved Paper for CA Foundation, including the Dec. 2023 Exam o Multiple Choice Questions (MCQs) o Theoretical Questions o Practice Questions o Questions in the Pattern of Case Studies • [Answers & Hints] for writing, the answers are given in this book • [Student-Oriented Book] The authors have developed this book keeping in mind the following factors: o Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations o Shaped by the author's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book Contents of this book are as follows: • Introduction o Indian Regulatory Framework • Indian Contract Act, 1872 o Nature of Contract o Consideration o Other Essential Elements of a Contract o Performance of Contract o Breach of Contract and its Remedies o Contingent and Quasi Contract o Contract of Indemnity and Guarantee o Contract Of Bailment and Pledge o Contract of Agency • Sale of Goods Act, 1930 o Formation of Contract of Sale o Conditions and Warranties o Transfer of Ownership and Delivery of Goods o Rights of Unpaid Seller and Buyer • Indian Partnership Act, 1932 o General Nature of Partnership o Relations of Partners o Registration & Dissolution of Firm • Limited Liability Partnership Act, 2008 o Limited Liability Partnership Act, 2008 • Companies Act, 2013 o Companies Act, 2013 • Negotiable Instruments Act, 1881
Book Synopsis Taxmann's Law & Practice Relating To Corporate Social Responsibility – Comprehensive Handbook & Guide for an Organisation's CSR Implementation Journey by : CS Ankur Srivastava
Download or read book Taxmann's Law & Practice Relating To Corporate Social Responsibility – Comprehensive Handbook & Guide for an Organisation's CSR Implementation Journey written by CS Ankur Srivastava and published by Taxmann Publications Private Limited. This book was released on 2023-07-20 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a complete guide/ready reckoner for dealing with corporate social responsibility (CSR) matters. It provides a 360° detailed analysis of the laws and practices related to CSR. This book would be helpful for Company Secretaries, Chartered Accountants, Cost and Work Accountants, Lawyers, other Professionals, and Corporates. The Present Publication is the latest 2023 edition and is updated upto 30th June 2023. This book is authored by CS Ankur Srivastava & CS Shruti Srivastava, with the following noteworthy features: • [Comprehensive Coverage] o Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 o Newly Introduced FORM – CSR-2 o Impact Assessment o Corporate Social Registration for CSR Entities o New Format for Annual Disclosure by Companies • [Practice Oriented] This book aims to offer readers not only the necessary procedural requirements but also a comprehensive understanding of the background, reasoning, practical solutions, and a set of accompanying procedures • [Calculators] for calculation of the following: o Net Profit for CSR o CSR Statutory Requirement o CSR Expenditure o Amount Unspent o Excess Amount Available for Set-off The structure of the book is as follows: • Chapter 1 provides a historical sketch of the evolution of corporate social responsibility (CSR) • The book contains relevant information on the Companies Act 2013, related rules, and circulars/notifications from the Ministry of Corporate Affairs • Chapter 3 covers the applicability of CSR to companies • Chapter 4 details the actions required when CSR provisions apply to a company • Chapters 5 and 6 focus on the role of the board of directors and the CSR committee in implementing CSR • Chapter 10 guides on implementing successful CSR in an organisation, including various calculation tools • Chapter 11 discusses how to implement CSR through an implementing agency • Chapter 12 covers the requirements for registration of the implementing agency and obtaining a CSR number • Chapters 13 and 14 provide an in-depth analysis of reporting requirements under CSR • Chapter 15 analyses the new reporting requirements in the newly introduced Form CSR-2 • Chapter 16 discusses ongoing CSR projects with a detailed analysis • The concept of impact assessment and its modalities are explained in Chapter 17 • Chapter 19 outlines the consequences of defaults and penalties for non-compliance with CSR provisions • The book includes a compilation of various notifications and circulars related to CSR The detailed contents of the book are as follows: • Corporate Social Responsibility – An Introduction and Overview • Corporate Social Responsibility under the Companies Act, 2013 • Applicability of Corporate Social Responsibility • Actions Required upon Applicability of Corporate Social Responsibility Provisions • Duties of the Board of Directions under the Corporate Social Responsibility Rules • Corporate Social Responsibility Committee • Analysis of the Applicability under Section 135(1) • Corporate Social Responsibility Policy • Annual Action Plan • Corporate Social Responsibility Activities • Implementation of Corporate Social Responsibility through Implementing Agencies • Registration with Central Government – Form CSR-1 • Corporate Social Responsibility Reporting • Annual Report on Corporate Social Responsibility • Form CSR-2 • Ongoing Projects • Activities Covered under Schedule VII • Impact Assessment • Consequences of Default – Penalties
Book Synopsis Taxmann's CRACKER for Secretarial Audit Compliance Management & Due Diligence (Paper 4 | SACMDD/Due Diligence) – Past exam questions & answers | CS Professional | Old Syllabus | June 2024 Exam by : CS N.S. Zad
Download or read book Taxmann's CRACKER for Secretarial Audit Compliance Management & Due Diligence (Paper 4 | SACMDD/Due Diligence) – Past exam questions & answers | CS Professional | Old Syllabus | June 2024 Exam written by CS N.S. Zad and published by Taxmann Publications Private Limited. This book was released on 2024-02-05 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is prepared exclusively for the Professional Level of Company Secretary Examination requirement. It covers the questions (topic/sub-topic wise) & detailed answers strictly as per the old syllabus of ICSI. The Present Publication is the 7th Edition for the CS-Professional | June 2024 Exam. This book is authored by CS N.S. Zad & CS Divya Bajpai, with the following noteworthy features: • Coverage of this book includes o Fully-Solved Questions of Past Exams; Topic-wise, including: § Solved Paper | Dec. 2023 | Suggested Answers • [Arrangement of Questions] Questions in each chapter are arranged 'sub-topic wise' • [Important Additional Questions] with Answers are provided • [Marks Distribution] Chapter-wise marks distribution from June 2019 onwards • [Past Exam Trend Analysis] from December 2019 onwards • [ICSI Study Material Comparison] is provided chapter-wise The contents of this book are as follows: • Compliance Framework • Compliances • Documentation and Maintenance of Records • Search and Status Report • Know Your Customers (KYC) Guidelines • Signing and Certification • Segment-wise Role of Company Secretaries • Audits • Secretarial Audit • Internal Audit • Concepts and Principles of Other Audits • Audit Engagement • Audit Principles and Techniques • Audit Process and Documentation • Forming an Opinion and Reporting • Secretarial Audit – Fraud Detection and Reporting • Quality Review • Values, Ethics and Professional Conduct • Due Diligence – I • Due Diligence – II
Book Synopsis Taxmann's CRACKER for Setting Up of Business Entities & Closure (Paper 3 | SUBEC) – Covering past exam questions (topic-wise) & detailed answers | CS Executive | Old Syllabus | June 2024 Exam by : CS N.S. Zad
Download or read book Taxmann's CRACKER for Setting Up of Business Entities & Closure (Paper 3 | SUBEC) – Covering past exam questions (topic-wise) & detailed answers | CS Executive | Old Syllabus | June 2024 Exam written by CS N.S. Zad and published by Taxmann Publications Private Limited. This book was released on 2024-01-29 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions (topic-wise) & detailed answers strictly as per the old syllabus of ICSI. The Present Publication is the 8th Edition for the CS Executive | Old Syllabus | June 2024 Exam. This book is authored by CS N.S. Zad, with the following noteworthy features: • Coverage of this book includes: o Fully-Solved Questions of Past Exams; Topic-wise, including: § June 2023 Exam (Suggested Answers) § Dec. 2023 Exam (Suggested Answers) • [Most Amended & Updated] This book covers the latest applicable provisions and amendments under the Companies Act, 2013 & other relevant laws • [Marks Distribution] Chapter-wise marks distribution from June 2018 onwards • [Past Exam Trend Analysis] from June 2021 onwards • [ICSI Study Material Comparison] is provided Chapter-wise The contents of this book are as follows: • Part A – Setting-up of Business (40 Marks) o Choice of Business Organisations o Types of Companies o Charter Documents of Companies o Legal Status of Registered Company o Formation of LLP o Different Forms of Business Organizations & Registrations o Formation & Registration of NGOs o Financial Services Organizations & its Registration Process o Startups & its Registrations o Joint Ventures Collaboration & Special Purpose Vehicles o Setting up of business outside India and issues relating thereto o Procedure of Conversion of Business Entities • Part B – Registration, Licenses & Compliances (35 Marks) o Various Initial Registrations & Licenses o Maintenance of Registers & Records o Identifying laws applicable to various industries and their initial compliances o Intellectual Property Laws o Compliances under Labour Laws o Compliances relating to Environment Laws • Part C – Insolvency, Winding Up & Closure of Business (25 Marks) o Dormant Company o Strike Off and Restoration of Name of the Company & LLP o Corporate Insolvency Resolution Process, Liquidation & Winding-up: An Overview
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