CA Nirmal Ghorawat's Blog

Author: Nirmal Ghorawat

  • Partition of a Hindu Undivided Family

    1. What is Partition? per J C Ghose in the Principles of Hindu Law : “Partition is the adjustment of diverse rights regarding the whole by distributing them in particular…

  • Quoting of Aadhar Number.

    Section 139AA – Quoting of Aadhar Number. 1. Applies To – Every person who is eligible to obtain an Aadhar Number. From – on or after 1 July 2017 Where…

  • Penalty on Cash Transactions

    1. The Finance Act, 2017 has introduced Section 269ST which prohibit receipt of an amount exceeding Rs 2 lakhs by any person in cash and Section 271DA which penalises such…

  • Deduction under Section 80JJAA

    Download a copy of this document in PDF. Sl. No. CRITERIA CONDITIONS 1 Eligible Business 1. Section 44AB applies to the assessee. 2. Gross Total Income of the assessee includes…

  • Civil Death of a Sanyasi

    In Mulla’s Hindu Law, 15the edition, page 183, the position of a person who enters into a religious order with reference to his natural family is set out thus :…

  • Identity of buyers in case of cash sales

    The Central Board of Direct Taxes (CBDT) has sought through Centralised Processing of Information received in respect of Cash Deposits sought under Operation Clean Money details about Identity particulars of…

  • DISSOLUTION OF A COMPANY WITHOUT LIQUIDATION OR WINDING UP

    Download a Copy of this Document in PDF Section 248 of The Companies Act, 2013 provides for a special procedure to dissolve a company without going through the elaborate procedures…