Direct Taxation

DPIIT proposes IT law tweaks to help startups

DPIIT proposes IT law tweaks to help startups

With a view to facilitate fund raising by startups, the Department for Promotion of Industry and Internal Trade (DPIIT) has proposed relaxation in the income tax laws. These suggestions are part of ´Start up India Vision 2024´. It has recommended amendments in Section...

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Related Party – AS 18 vs Transfer Pricing

Related Party – AS 18 vs Transfer Pricing

AS 18 defines the disclosure requirements related to related party relationship and transaction between a reporting enterprise and its related parties in the financial statement of that enterprise. The basic assessment during disclosure is centered upon two things...

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