Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
Regulations permit REITs to implement unit-based employee benefit schemes. Units can be issued, transferred or acquired by employee benefit trust for such schemes. Approval of unitholders required for introducing scheme, acquiring units, granting options exceeding specified limits. Detailed disclosure requirements prescribed for explanatory statement, annual report, stock exchanges. Trust deed for employee benefit trust to safeguard beneficiary interests. Nomination and remuneration committee to formulate scheme terms. Accounting policies and fair valuation methods specified. Lock-in, vesting period requirements stated. Procedure for corporate actions, termination cases outlined. Unappropriated inventory limits prescribed.
Note: It is a system-generated summary and is for quick reference only.