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1. Change in the shareholding pattern of GSTN

2. Companies (Significant Beneficial Owners) second Amendment Rules, 2019

3. Companies (Significant Beneficial Owners) Amendment Rules, 2019

4. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

5. Register of significant beneficial owners in a company - a declaration is to be given to the company by every individual acting alone or together or through one or more...

6. Investigation of ownership of company - New Clause - determination that, who have or had beneficial interest in shares of a company or who are or have been beneficial...

7. Black Money Undisclosed Foreign Income And Assets And Imposition Of Tax Act, 2015 - Sole beneficiary of the Foreign Account - Merely mentioning the name of the assessee...

8. Central Government may appoint inspectors for determining true persons who have or had beneficial interest in shares of a company or who are or have been beneficial...

9. Black Money - Beneficial ownership - undisclosed foreign income/asset - The ITAT recognized that the investments were either made by the assessee's son or were explained...

10. Register of significant beneficial owners in a company - Section 90 of the Companies Act, 2013, as substituted, came into force w.e.f. 13.6.2018

11. "Significant beneficial owner" means an individual holding ultimate beneficial interest of not less than ten per cent., but whose name is not entered in the register of...

12. Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor...

13. Valuation - amortization of cost of patterns - appellants amortized the entire cost of these patterns against the first Purchase Order for supply of 75 pieces of the...

14. Failure to make the necessary disclosures regarding creation/invocation/release of certain pledge transactions and off-market transactions/purchase of shares in the...

15. Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under...