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S. 197. Prosecution of Judges and public servants. (1) When any person who is or was a Judge or Magistrate or a public servant not removable from his office save by or with the sanction of the Government is accused of any offence alleged to have been committed by him while acting or purporting to act in the discharge of his official duty, no Court shall take cognizance of such offence except with the previous sanction- (a) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of the Union, of the Central Government; (b) in the case of a person who is employed or, as the case may be, was at the time of commission of the alleged offence employed, in connection with the affairs of a State, of the State Government: Provided that where the alleged offence was committed by a person referred to in clause (b) during the period while a Proclamation issued under clause (1) of article 356 of the Constitution was in force in a State, clause (b) will apply as if for the expression" State Government" occurring therein, the expression" Central Government" were substituted………….
In an organization, profit after interest, tax, and dividend on preference shares is 4,00,000. The number of equity shares is 40,000 and the dividend pa...
What is the standard TDS rate applicable to interest on securities as per Section 193 of the Income Tax Act, 1961?
A supply comprising of two or more supplies shall be treated as the supply of that particular supply that attracts the highest rate of tax.
An auditor of a listed company shall not be appointed, if it is an individual as auditor, for?
Financial Instruments such as Call Money, commercial paper, Bills of exchange, T-Bills, are traded in which of the following market?
Which of the following is not considered a general consideration before sourcing accounting software?
Taxes that are levied on any Intra-State purchase are?
Which Ind AS deals with Revenue from Contracts with Customers?
What is the standard deduction allowed on income from salaries under New Tax regime of Income Tax as announced in the Union Budget 2024-25?
A central PSU adopts sovereign guarantee-backed debt for a ₹2,000 crore infrastructure project. What impact will this have on its cost of capital?