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DPIIT notifies new definition for startups and conditions for claiming exemption for the purpose of Section 56(2)(viib) of the Income Tax Act, 1961

Public Policy
February 20, 2019 7269 0

NASSCOM Policy Brief19.02.19DIPP notification dated February 19, 2019Exemption for the purpose of Section 56(2)(viib) of the Income Tax Act, 1961In order to catalyze entrepreneurship by enabling angel investments into startups, a ...


Blog

Company Rules Update: Amendment to Company (Significant Beneficial Ownership) Rules, 2018

Public Policy
February 15, 2019 1050 0 images

The Ministry of Corporate Affairs, vide issue of notification dated February 8, 2019 has notified Companies (Significant Beneficial Ownership) Amendment Rules 2019 replacing provisions of Companies (Significant Beneficial Owners) ...


Blog

Format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries

Public Policy
February 12, 2019 3236 0 images

The Securities Exchange Board of India (SEBI) has issued circular no CIR/CFD/CMD1/27/2019 dated February 8, 2019 amending regulation 24A of SEBI  (Listing  Obligations  and  Disclosure  Requirements) Regulations, 2015. As per the ...


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Analysis of DU Photocopy Case from an International Intellectual Property Law Perspective

Public Policy
February 7, 2019 3296 0 images

Recently, I had the opportunity to present my research in International Intellectual Property (IP) Law at the 4th Asian IP Works-In-Progress Conference organized by Applied Research Centre for Intellectual Assets and the Law in As...


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Budgeting For Inclusive Growth

Public Policy
February 5, 2019 739 0

The session in parliament was boisterous; nevertheless, the budget was largely on expected lines, True to its timing it had something for everyone – particularly, the farmers, indigent section, SMEs and also the middle-class...


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Issue of notification by CBDT to give effect to DIPP notification dated January 16, 2019

Public Policy
February 5, 2019 928 0

The Central Board of Direct Taxes (CBDT) has issued notification no S.O 584(E) dated January 31, 2019 to give effect to  DIPP notification dated January 16, 2019 stating the revised approval mechanism for the purpose of clause (vi...


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Interim Budget 2019 – Key takeaways for the IT sector

Public Policy
February 4, 2019 1249 0 images

The Interim Budget for the financial year 2019- 20 was presented in the Parliament on 1st February 2019. Since it was an interim budget no significant policy announcements were expected. From the IT sector perspective, the focus o...


Blog

NASSCOM-DSCI Feedback on the Draft Information Technology [Intermediary Guidelines (Amendment)] Rules, 2018

Public Policy
February 1, 2019 6127 0 images

NASSCOM has submitted its feedback to the Ministry of Electronics and Information Technology (MeitY) in response to its invitation dated December 24, 2018. Earlier we released a policy brief raising some discussion points on the p...


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NASSCOM's Policy Brief on CBDT Circular No 03/2019

Public Policy
January 28, 2019 1392 0

NASSCOM Policy Brief28.01.2019CBDT Circular No. 03/2019 dated January 21, 2019Taxation of income where a private company or a firm receives shares of a private company from a person for no or inadequate considerationSection 56(2)(...


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Company Rules Update: Reporting for delayed payment to micro and small enterprises

Public Policy
January 25, 2019 2642 0

Specified Companies (Furnishing of information about payment to micro and small enterprise suppliers) Order 2019The order comes into effect from January 22, 2019Ministry of Micro, Small and Medium Enterprises (MSME) had issued not...


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