18 Mar Competition Act 2002
Competition, a fundamental aspect of market dynamics, involves individual sellers vying for buyer patronage to attain profitability or market share....
Corporate Governance Tag
14 Mar CBDT Simplifies Business Reorganization ITR Filing Process for Successor Companies
The Central Board of Direct Taxes (CBDT) has issued an order on March 13, 2024, under section 119 of the Income-tax Act, 1961, providing relief to successor companies involved in business reorganizations such as amalgamations, mergers, or demergers sanctioned by competent authorities such as High...
14 Mar Revisions to TDS Sections 194R and 194S in the Income Tax Act, 1961
Section 194R, introduced as part of the Finance Act 2022, addresses the taxation of benefits or perks associated with business or professional activities and the subsequent deduction of taxes....
12 Mar SEBI amends REITs Regulations, 2014; introduces a new chapter on ‘Small and Medium REITs’
SEBI has notified SEBI (Real Estate Investment Trusts) (Amendment) Regulations, 2024....
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