Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Companies Law - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Buy-back of shares - calculation - where the audited accounts ...

Companies Law

March 11, 2016

Buy-back of shares - calculation - where the audited accounts are more than six months old, the calculations with reference to buy back shall be on the basis of un-audited accounts not older than six months from the date of offer document which are subjected to limited review by the auditors of the company

View Source

 


 

You may also like:

  1. DFIA - Replenishment Authorisation - In the case of Studded Jewelry, the calculation of the quantum of gold/silver/platinum metal shall be done excluding the weight of studding.

  2. Constitution of Task Force for drafting a New Direct Tax Legislation - The Terms of Reference (ToR) of the Task Force is to draft an appropriate direct tax legislation...

  3. Gain on sale of shares - capital gains or business income - buy back of shares by the borrowers - the object of trading in shares was lacking in as much as the financial...

  4. Calculation of profits - requirement of not giving credit for profits on sale of shares or debentures for calculation of profit shall not apply to investment companies -...

  5. Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification

  6. Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less...

  7. CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014

  8. Computation of MAT credit - Assessee has relied on the ITR–6 format to arrive at the total liability as well as the MAT credit calculations and paid tax accordingly. In...

  9. Calculation of profits - Section 198 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018

  10. Calculation and release of compensation. - Section 7 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 - Name of CBEC changed to CBIC

 

Quick Updates:Latest Updates