e-Filing of Returns(1) What is E-Filing? * The process of electronically filing Income tax returns through the internet is known as e-filing. * It is mandatory for companies and Firms requiring statutory audit u/s 44AB to submit the Income tax ..
What is Form 26AS?Form 26AS is a consolidated tax statement issued under Rule 31 AB of Income Tax Rules to PAN holders. This statement, with respect to a financial year, will include details of:a) tax deducted at source (TDS);b) tax collected at sour ..
Meaning:An insurance is an act, business or system by which pecuniary indemnity is guaranteed by one party to another in certain contingencies, as of death, accident ,damage, disaster injury, loss, old age. Sickness etc. upon specified terms.[1] A ..
Indian Depository Receipts – New Listing AgreementIndian Legislature and Securities and Exchange Board of India (SEBI), vide Companies (Issue of Indian Depository Receipts) Rules, 2004, Chapter VIA of the SEBI (Disclosure & Investor Protection) Guide ..
The focus of developments in international judicial fora this month relate to State responsibility before the International Court of Justice as well as individual culpability before the International Criminal Court.The focus of developments in inter ..
The statutory principles of Corporate Law in India are enshrined primarily in the Companies Act, 1956 ("the Act") and other supplementary and complementary enactments and regulations. The Common Law norms evolved by the Courts in England h ..
By their very description in the Copyright Act, 1957, cinematograph films are not “original works”, and hence may be categorised as derivative works/adaptations/ user generated content (UGC). The importance of music in films may be gauge ..
Under traditional principles of intellectual property protection, copyright law has served as the principal source of legal protection for literary and artistic work, while the patent system and trade secret law have been the primary means for prote ..
In India, there are incidences, there seems to be no precedent, which deals with the issue of effect of sex change by a man or woman. However, the issue of sex change came before His Lordship in England and the case is reported in Corbett v. Corbett ..
Executor -WILL.A executor should be a person who should not be a minor or a person of unsound mind. Any number of persons including the beneficiaries may be appointed as executors. The appointment of more than one Executor is for alternation arrange ..
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