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Policy Update: Supreme Court ruling on Basic Wage for the purpose of PF Contribution

Public Policy
March 1, 2019 784 0

Ruling: The SC has in its judgement dated February 28, 2019 ruled that only allowances which are variable in nature or which are not paid to workers across the board or category, could be excluded from the definition of ‘basic wag...


Blog

Task Force formulated to overhaul Direct Tax law seeks 3-months extension to submit final report

Public Policy
February 28, 2019 687 0

The Task Force formulated by Ministry of Finance was assigned the task to draft direct tax laws in line with the norms prevalent in other countries, incorporating international best practices and keeping in mind economic needs of ...


Blog

Company Rules Update: Companies incorporated before 31 December 2017 to file e-form ACTIVE

Public Policy
February 22, 2019 890 0 images

In another attempt to identify shell companies, the Ministry of Corporate Affairs, vide issue of notification dated February 21, 2019, has notified Companies (Incorporation) Amendment Rules, 2019 (“new rules”). The new rules are e...


Blog

Extension of last date for filing initial return in MSME Form I

Public Policy
February 22, 2019 1978 0 images

Ministry of Corporate Affairs (MCA), vide issue of notification on January 22, 2019, had directed every specified to file details in MSME Form I of outstanding dues to Micro or small enterprises suppliers existing on date of notif...


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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 7261 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 ...


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

Public Policy
February 15, 2019 1049 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) ...


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

Public Policy
February 12, 2019 3235 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 3294 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...


Blog

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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