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21 Jul 2021
  • By CA Manish Gupta
  • Category Goods and Service Tax
  • Views 512
In this article, we would touch upon a comprehensive analysis of the Electronic Commerce industry along with the relevant aspects which are likely to impact their business operations.

As per Section 2(45) of CGST Act, 2017, "electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce."

As per above, a person who is providing a virtual platform for others to sell goods or services is considered an e-commerce operator. Some examples include Amazon, Flipkart, Snapdeal and operators selling services are Uber, Ola, Swiggy, Urban Clap.
06 Jul 2021
  • By Authored by CA Manish Gupta & CA Rahul Pareva, assisted by Akansha Gupta
  • Category Income Tax
  • Views 314
Have you filed ITR for the previous two years? If not, then this article can disappoint you. This is the hard truth that income tax department has introduced a new section 206AB effective from 01.07.2021 that ensures higher deduction of TDS of the payees who has defaulted in filing their return of income for the preceding 2 years.
02 Jul 2021
  • By Authored by CA Manish Gupta and assisted by Ms. Khushi Khandelwal 
  • Category Company and LLP Compliances
  • Views 950
In this present scenario of countries being connected globally, corporates are also getting globalised increasingly. When corporates start working on a global scale, they get connected with people across countries. Nowadays, it is quite normal for companies to have their directors and stakeholders residing in far-flung areas. It is not easy and convenient for them to travel all the way to attend the meetings as it takes time and is also a costly affair.

With the need of making every possible thing electronically available, a requirement of providing an option to companies to conduct their meetings through virtual mode was also felt. Virtual meetings allow people to meet and exchange information in real-time without being physically present together.

Considering all these things in mind, the Companies Act, 2013 allow companies to hold board and general meetings through e-mode with some restrictions.
23 Jun 2021
  • By Manish Gupta
  • Category Income Tax
  • Views 491

Considering the tendency of taxpayers to evade the payment of taxes, Income Tax provisions provide for the collection of tax from the very source of income. Under this mechanism, the person responsible for making the payment is liable to deduct tax before making the final payment to the recipient at the rates specified by the department under the applicable sections of Income Tax Act, 1961.

14 Jun 2021
  • By Manish Gupta
  • Category International Taxation
  • Views 355

Forex Transactions indicate the sale and purchase of foreign currencies. It is an agreement of exchanging currency of one country for the currency of the other at an agreed exchange rate on a pre-determined date.



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