Who is eligible to file ITR-4 for AY 2022–23? • Income not exceeding ₹50 Lakh during the FY • Income from Business and Profession which is computed on a presumptive basis u/s 44AD, 44ADA or 44AE • Income from Salary/Pension, one House Property, Agricultural Income (up to ₹ 5000/-) • Other…

I. Who is eligible to file ITR-1 for AY 2022–23? a. ITR-1 can be filed by a Resident Individual whose: i. Total income does not exceed ₹ 50 lakh during the FY ii. Income is from 1. salary, 2. one house property, 3. family pension income, 4. agricultural income (up…

What is Registered Office? A company’s registered office is its primary office, where all communication from government entities regarding the company is sent. Businesses must have an official RO from the start of business or within 30 days of incorporation. …

INTRODUCTION — Definition “Partnership” is the relation between persons who have agreed to share profits of a business carried on by all or any of them acting for all. …

GST Law on Exports and Supplies to SEZ unit/developer are treated as “Zero-Rated Supply”. It does not mean that the goods and services have a tariff rate of ‘0%’ but the Recipient to whom the supply is made is entitled to pay ‘0%’ GST to the Supplier. The export of…

Section 62(1)(a) of the Companies Act, 2013 states the purpose & procedure of issue right shares o Defining Rights Issue — A rights issue is an invitation to existing shareholders to purchase additional new shares in the company. In this type of issue, existing shareholders receive securities called rights. These…