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S.32 Red herring prospectus

Corporate & Other Laws

answered on 29-Mar-23 12:26

Section 32 (2) - A company proposing to issue a red herring prospectus, shall file it with the Registrar at least 3 days prior to the opening of the subscription list and the offer. Doubt: What does "subscription list" here refers to?

latest answer

It's the same

Girinath A

Girinath A

CA Inter

765

5

621

IFOS

Direct Taxation

answered on 31-Mar-23 16:30

Pankaj gifted an amount of rs 3,00,000 to his wife, Nikki and rs 2,00,000 to his daughter, Pinki aged 20 years, on 1st April 2019. Both Nikki and Pinki invested the amounts on the same date in Government of India 11% Taxable Bonds. The interest accrues yearly and is reinvested in the same bonds. Determine what will be the amount taxable in hands on Nikki for A.Y. 2023-24? (a) rs 4,473 (b) rs 12,132 (c) rs 33,000 (d) Nil Answer is option B, but How? Give explanation

latest answer

Interest on interest invested will be taxable in the hands of the recipient i.e. the wife

Thasneem Banu

Thasneem Banu

CA Final

24K+

3

8K+

PGBP

Direct Taxation

answered on 28-Mar-23 22:31

Mr. C, aged 35 years, is a working partner in M/s BCD, a partnership firm, with equal profit sharing ratio. During the P.Y. 2022-23, the firm has paid remuneration to Mr. B, Mr. C and Mr. D, being the working partners of the firm, of rs 2,00,000 each. The firm has paid interest on capital of rs 1,20,000 in toto to all the three partners and the same is within the prescribed limit of 12%. The firm had a loss of Rs 1,12,000 after debiting remuneration and interest on capital. Note – Remuneration and interest on capital is authorized by the partnership deed You, being the CA of Mr. C, are in the process of computing his total income. What would be his taxable remuneration from the firm? (a) rs 2,00,000 (b) rs 1,51,600 (c) rs 1,27,600 (d) rs 1,50,000 Give explanation with answer

latest answer

I think Total book profit 488000 I.e before charging remuneration so that 488000-600000=112000 loss According to section 40b Maximum remuneration payable when book profits greater than 300000 Is 270000 +60% of (488000-300000) = 382800 So divide ➗ by three partners Per partner 127600 taxable as per 40(b)

Thasneem Banu

Thasneem Banu

CA Final

24K+

1

7K+

Linking adhar with pan .

Indirect Taxation

answered on 30-Mar-23 10:25

Linking due date extended to 30th June For exam which date is applicable

latest answer

yes. all shoudl link

Madhu Reddy

Madhu Reddy

CA Inter

4K+

5

483

AS 11

Accountancy

answered on 29-Mar-23 09:15

Adjustment wil be done for 5 lakh or 75 lakh

latest answer

5 lakh at repayment. 70 lakh restatement

Rifhat Khan

Rifhat Khan

CA Inter

28K+

1

389

Returns

Indirect Taxation

answered on 30-Mar-23 09:43

Is this correct or is it 30th nov?

latest answer

Can you please give the details of video you are referring to. Thanks

Sugam SM

Sugam SM

CA Final

9K+

7

444

TDS

Direct Taxation

answered on 26-Sep-23 23:53

Mrs. Kajal, the General Manager of M/s Gold Ltd. was paid a salary rs 4,50,000 per month. The above salary includes non-monetary perquisite of rs 50,000 per month. As per the terms of employment, tax on non-monetary perquisite is to be borne by M/s Gold Ltd. Mrs. Kajal’s contribution towards PPF is rs 1,50,000. What would be the amount of tax to be deducted by M/s Gold Ltd. from the salary of Mrs. Kajal if she intimated M/s Gold Ltd. to opt for provisions of section 115BAC for A.Y. 2023-24? (a) rs 13,80,427 (b) rs 15,52,980 (c) rs 12,54,936 (d) rs 13,88,970 Give explanation along with answer

latest answer

A - 13,80,427 After opting 115BAC she not able to take Deduction of Section 10 That is Standard Deduction of ₹50,000 & exemption of VI-A 1,50,000 So her total Taxable income is 54,00,000 and Tax on it is 13,57,500 On Non monetory prerequisite tax brone by Employer So non monetory prerequisite is ₹50,000 * 12 = 6,00,000 Hence tax on it is 13,57,500/54,00,000*6,00,000 = 1,50,833 Tax payable by Mrs kajal is ₹ 13,57,500-1,50,833 = 12,06,667 Add : surcharge @ 10% = 1,20,667 13,27,334 Add : education & health cess @4% = 53,093 Tax payable by Mrs kajal is ₹ 13,80,427

Thasneem Banu

Thasneem Banu

CA Final

24K+

4

2K+

Tax liability computation

Direct Taxation

answered on 17-Nov-25 17:51

Mr. Rishabh, aged 65 years and a resident in India, has a total income of rs 4,50,00,000, comprising long term capital gain taxable under section 112 of rs 85,00,000, long term capital gain taxable under section 112A of rs 75,00,000 and other income of Rs 2,90,00,000. What would be his tax liability for A.Y. 2023-24. Assume that Mr. Rishabh has opted for the provisions of section 115BAC. (a) rs 1,41,40,750 (b) rs 1,38,86,990 (c) rs 1,38,84,390 (d) rs 1,39,81,240

latest answer

For LTCG, the maximum rate of surcharge is 15% only.

Thasneem Banu

Thasneem Banu

CA Final

24K+

11

5K+

Directors sitting fees

Accountancy

answered on 28-Mar-23 18:24

How do we treat directors sitting fees in calculation of profit u/s 198

latest answer

Deduct from net profit

disha sharma

disha sharma

CA Inter

1K+

1

391

Insurance claims

Accountancy

answered on 31-Mar-23 14:27

Why in calculation of short sales trend not considered?

latest answer

In the first picture also same info given then why have the considered the assumption of no trend? Also for calculating trend we should require 2 financial years but here, there is no complete information regarding 2 financial years, how? Can you please help with this?

Vasu Naidu

Vasu Naidu

CA Inter

0

4

493