{"id":493,"date":"2015-10-24T10:24:36","date_gmt":"2015-10-24T10:24:36","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=493"},"modified":"2021-12-01T15:45:57","modified_gmt":"2021-12-01T10:15:57","slug":"corporate-tax-update-for-the-month-of-november","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-tax-update-for-the-month-of-november\/","title":{"rendered":"CORPORATE TAX FREQUENTLY ASKED QUESTIONS"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abd292c15a3a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abd292c15a3a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-tax-update-for-the-month-of-november\/#CORPORATE_TAX_FREQUENTLY_ASKED_QUESTIONS\" >CORPORATE TAX FREQUENTLY ASKED QUESTIONS<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-tax-update-for-the-month-of-november\/#Direct_Taxes\" >Direct Taxes:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-tax-update-for-the-month-of-november\/#Indirect_taxes\" >Indirect taxes:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/29.png\" rel=\"attachment wp-att-1532\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1532\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/29-300x159.png\" alt=\"29\" width=\"653\" height=\"346\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/29-300x159.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/29-768x406.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/29.png 875w\" sizes=\"auto, (max-width: 653px) 100vw, 653px\" \/><\/a><span style=\"text-decoration: underline; color: #808000;\"><strong>Company Law:<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_TAX_FREQUENTLY_ASKED_QUESTIONS\"><\/span><span style=\"color: #000080;\"><strong>CORPORATE TAX FREQUENTLY ASKED QUESTIONS<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>Query:<\/strong>\u00a0<\/span>Whether independent directors shall be included in the total number of directors for the purpose of sub-section (6) and (7) of section 152 of the Companies Act, 2013?<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #808000;\">Answer:<\/span><\/strong>\u00a0Section 152(6) of the Companies Act, 2013 provides that unless the Articles of Association provide for retirement by rotation of all directors at every annual general meeting, at least two-thirds of the total number of directors of a public company shall be persons whose office is liable to retirement by rotation and subsection (7) provides that one-third of such directors shall retire by rotation at each annual general meeting of the company after the first annual general meeting. Independent directors shall not be included in the total number of directors for the purpose of sub sections (6) and (7).<\/p>\n<p style=\"text-align: justify;\">Pursuant to section 149 (13), the requirement of retirement by rotation pursuant to sub-sections (6) and (7) of Section 152 is not applicable to independent directors.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Direct_Taxes\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/popular-faq-on-direct-indirect-tax-corporate-regulatory-matters\/\"><span style=\"color: #808000;\"><span style=\"text-decoration: underline;\"><strong>Direct Taxes<\/strong>:<\/span><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Reopening of assessment &#8211; Petitioner having participated in the re-assessment proceedings in pursuant to issuance of notices u\/s 143(2), the impugned orders were passed u\/s 143(3) read with section 147 in accordance with law.<\/p>\n<p style=\"text-align: justify;\">Liability to deduct tax at source u\/s 194LA or u\/s 194IA &#8211; payments of compensation for acquisition of land &#8211; income is exempted in the hands of recipients &#8211; No <a href=\"https:\/\/carajput.com\/tds.php\">TDS liability<\/a>.<\/p>\n<p style=\"text-align: justify;\">Additional depreciation on plant and machinery &#8211; The provisions of section 32 of the Act do not provide for carry forward of the residual additional depreciation, if any.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Indirect_taxes\"><\/span><span style=\"color: #808000;\"><span style=\"text-decoration: underline;\"><strong>Indirect taxes<\/strong>:<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Management, Maintenance or Repair Service \u2013 appellant had collected an amount from the prospective buyers in respect of maintenance or repairs form residential units as also the commercial units &#8211; Amount not taxable MMR service.<\/p>\n<p style=\"text-align: justify;\">Refund of CENVAT Credit under Rule 5 of <a href=\"https:\/\/carajput.com\/services-vat.php\">CENVAT Credit Rules, 2004<\/a> \u2013 Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address and invoices is unjustified and Appellant is eligible for credit on these invoices.<\/p>\n<p style=\"text-align: justify;\">\u00a0For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Company Law: CORPORATE TAX FREQUENTLY ASKED QUESTIONS Query:\u00a0Whether independent directors shall be included in the total number of directors for the purpose of sub-section (6) and (7) of section 152 of the Companies Act, 2013? Answer:\u00a0Section 152(6) of the Companies Act, 2013 provides that unless the Articles of Association provide for retirement by rotation of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,9,4,15],"tags":[3378,3379,3382,3377],"class_list":["post-493","post","type-post","status-publish","format-standard","hentry","category-companies-act-roc","category-direct-tax","category-income-tax","category-indirect-tax","category-tds","tag-direct-taxes","tag-liability-to-deduct-tax-at-source-us-194la","tag-refund-of-cenvat-credit-under-rule-5","tag-section-1526-of-the-companies-act-2013"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"corporate tax frequently asked questions, all about on direct tax, indirect tax Refund of CENVAT Credit, Reopening of assessment\" 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