Semantic20@2020 – Semantic Taxgen Pvt Ltd
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Author: Semantic20@2020

Social Stock Exchange

April 11, 2023
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Social Stock Exchange is a concept introduced by the government of India in 2022 through amendment in SEBI (ICDR) Regulation, 2018. The amended regulation is called Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2022. Social Stock Exchange has been introduced to enable Social enterprises involved in charitable […]

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Employee State Insurance

March 29, 2023
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Employee State Insurance (ESI) is a social security and health scheme and is so administered by the Employee State Insurance Corporate (ESIC), a statutory body enacted by the Government of India. It falls under the purview of Ministry of Labour and Employment and seeks to provide benefits to employees and their dependants in case of […]

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Employee Provident Fund-What it is , what are the Benefits?

March 29, 2023
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Employee Provident Fund (EPF) is a statutory fund created and regulated by the Government of India through Employee’s Provident Fund Organization (EPFO), a body corporate. It is a social and financial security scheme which helps commoners, mainly salaried employees, to build a large sum to be spent for various uses after their retirement. EPF contributions […]

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SME INITIAL PUBLIC OFFERING

March 28, 2023
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SME-IPODownload

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Incorporation of Company

March 28, 2023
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Article-on-Incorporating-a-CompanyDownload

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TAX ON ACCRETED INCOME -NGO

May 28, 2022
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An Introduction for Accreted Tax (Exit Tax) U/S 115TD :- Before the introduction of section 115TD,no provision in the Income Tax Act ensured that the corpus and asset base of the trust over some time is used for charitable purposes with a promise to be used for charitable purposes and is not used for any […]

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10 BD FORM- Statement & Certificate of Section 80G deduction

May 24, 2022
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Legal provisions Relating to Sec. 80G and Section 35 :- section 80G of the Act has been amended by finance act and inserted a clause (viii) to the sub-section (5) of the said section to provide for the furnishing of a statement of donation received by a trust or an NGO or an institution approved […]

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ITR-1 (SAHAJ) – Applicable for Individual FOR AY 2022-23

May 17, 2022
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This return is applicable to a resident (other than not ordinarily resident) persons with total income up to ₹ 50 Lakh from any of the following sources. INCOME FROM SALARY INCOME FROM HOUSE PROPERTY AGRICULTURE INCOME – UPTO ₹5,000 OTHER SOURCES – (INTEREST, FAMILY PENSION, DIVIDEND ETC.) Note: ITR-1 not filed by a person who: […]

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Applicability of Returns and Forms for Non-Resident Individual for AY 2022-2023

May 17, 2022
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A non-resident person is a person who is not a resident of India for tax purposes. In order to determine whether a person is a non-resident or not, his residential status is required to be determined under section 6 of the Income-tax Act, 1961 as given below: A person shall be deemed to be a […]

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Major changes in ITR for FY 2022-23

May 17, 2022
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Major changes in ITR-1 for FY 2022-23 1.Assesses have to provide information about income from foreign retirement funds while computing their net salary. Major changes in ITR-2 for FY 2022-23 1.Assesses have to provide information about income from foreign retirement funds while computing their net salary. 2.Separate disclosure is required for taxable interest and dividend […]

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