sale, exchange or relinquishment of the asset; As per Section 2(47) of Income Tax Act, 1961, unless the context otherwise requires, the term “Transfer” in relation to a capital asset, includes- · the sale, exchange or relinquishment of the asset; or · the extinguishment of any rights in relation to a capital asset; or · the compulsory acquisition of asset thereof under any law; or · in a case where the asset is converted by the owner thereof into, or is treated by him as, stock-in-trade of a business carried on by him, such conversion or treatment; or · the maturity or redemption of a zero-coupon bond; or · allowing possession of immovable properties to the buyer in part performance of the contract; · any transaction which has the effect of transferring an (or enabling the enjoyment of) immovable property; or · disposing of or parting with an asset or any interest therein or creating any interest in any asset in any manner whatsoever.
All shares in respect of which dividend has not been paid or claimed for seven consecutive years or more shall be transferred by the company to ______
In the context of auditing standards, which standard is associated with "Agreeing the Terms of Audit Engagements"?
The company should file form _______ with the board resolution and with prescribed fee to the Central Government for appointment of the cost auditor.
The expired portion of capital expenditure is shown in the financial statements as:
As per the CAPM model, to calculate cost of equity capital, which of the following information is not required?
...A share is quoted at Rs. 60. An investor expects the company to pay a dividend of Rs. 3 per share, one year from now. The expected price of share after ...
What is the threshold limit for deduction of tax at source for the dividends subject to DDT under Section 115-0?
What is the standard TDS rate applicable to interest on securities as per Section 193 of the Income Tax Act, 1961?
While calculating the claim outstanding at the end, which claims are considered?
Goods costing ₹ 1,00,000 were insured for ₹ 50,000. Out of these goods, ¾ are destroyed by fire. The amount of claim with average clause will be:
