CA Nirmal Ghorawat's Blog

Author: Nirmal Ghorawat

  • Deferred Capital Gains – Registered Development Agreement u/s 45(5A)

    Applicable From 01-04-2018 (i.e., Assessment Year 2018-19 relevant previous year 01.04.2017 to 31.03.2018) Eligible Assessee Capital Gains arises to an assessee, being Individual or HUF Eligible Transaction Capital asset, being…

  • Legal Entity Identifier

    A Legal Entity Identifier (or LEI), is a 20-character alpha-numeric string that is used to identify distinct legal entities that engage in financial transactions. The LEI is a global standard…

  • Supply under the UAE VAT Law

    In the VAT Law, the Taxable Event is the supply of goods or services within the tax jurisdiction and hence the importance of A.    What constitutes a supply of goods…

  • Solution to Denial of Service at ITD eFiling Website

    I have a suggestion with respect of Income Tax Returns Compliance based on the proposition of Queing Theory – creation of parallel queues reduce waiting time and length of queues.…

  • Group Registration under UAE VAT Law

    Article 14 of UAE VAT Law provides for Registration under VAT of a group of Legal Entities under a single VAT Registration in the UAE. 1. Two or more persons…

  • Requirement of Registration under RERA Law

    Registration of Real Estate Project Section 3 of the RERDA prohibits Sale or Marketing, etc of a Real Estate Project without registration with RERA No promoter shall advertise, market, book,…

  • Role of CAs under RERA Law

    Role of Chartered Accountants 1.    Third proviso to Section 4(2) of the RERDA mandates that the promoter (a)   shall get his accounts audited within six months after the end of…