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FLA: The annual return on Foreign Liabilities and Assets (FLA) is required to be submitted directly by all the Indian companies which have received FDI (foreign direct investment) and/or made FDI abroad (i.e. overseas investment) in the previous year(s) including the current year i.e. who hold foreign Assets or Liabilities in their Balance Sheets.
If a company did not receive FDI or made overseas investment in any of the previous year(s) including the current…Continue
Posted on November 6, 2018 at 6:09pm
The dictionary meaning of the term "audit" is check, review, inspection, etc. There are various types of audits prescribed under different laws like company law requires a company audit, cost accounting law requires a cost audit, etc. The Income-tax Law requires the taxpayer to get the audit of the accounts of his business/profession from the view point of Income-tax Law.
Section 44AB gives the provisions relating to the class of taxpayers who…Continue
Posted on September 26, 2018 at 12:49pm
The following chart highlights the tax incidence in case of different persons:
Nature of income
Posted on August 17, 2018 at 5:20pm