TDS u/s 194Q @ 0.01% on Purchase of Goods

From 1st July 2021, Buyer of Goods has to deduct TDS @ 0.01% u/s 194Q if his turnover exceeds Rs. 10 Crores in the preceding previous year and purchases from the Resident Seller exceeds Rs. 50Lakhs. A higher rate of TDS @5% will be applicable if the Seller fails to furnish PAN to the buyer. […]

Tax deduction at higher rate in case of certain non-filers (specified persons)

Tax deduction under section 206AB or tax collection section 206CCA at higher rate in case of certain non-filers (specified persons) with respect to tax deductions (other than under sections 192, 192A, 194B, 194BB, 194LBC and 194N) and tax collections. The higher rate is twice the prescribed rate or 5%, whichever is higher. A specified person […]

PRODUCTION LINKED INCENTIVE (PLI) SCHEME FOR FOOD PROCESSING INDUSTRIES:

INTRODUCTION: The government of India has approved a new Central Sector scheme – “Production Linked Incentive Scheme for food Processing Industries” to support the creation of global food manufacturing commensurate with India’s natural resource endowment and support Indian brands of food products in the international markets with an outlay of RS.10,900 Crore. The food processing […]

THE PRODUCTION LINKED INCENTIVE(PLI) SCHEME FOR PROMMOTING DOMESTIC MANUFACTURING OF WHITE GOODS (AIR CONDITIONERS & LED LIGHTS)

INTRODUCTION: The Department for Promotion of Industry and Internal Trade (DPIIT) on Friday said it will provide incentives worth Rs 6,238 crore over a period of five years for manufacturing white goods–air conditioners (ACs), LED lights–in India, a part of its production-linked incentive (PLI) scheme. The scheme will be effective from the date of its […]

CHANGE IN FORMAT OF COMPLIANCE REPORT ON CORPORATE GOVERNANCE REPORT

Securities Exchange Board of India (‘SEBI’) vide its Circular reference no SEBI/HO/CFD/CMD-2/P/CIR/2021/567 dated May 31, 2021, has notified amendment in the quarterly format of Compliance report on Corporate Governance to be submitted by listed entities. As per the Regulation 27 (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as modified from time to […]

Recommendations of 43rd GST Council meeting dated: 28th May, 2021

The 43rd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing on 28th May, 2021. The GST Council has made the following key recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure: COVID-19 […]