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Power of AO to Grant Stay — Whether Discretionary or Controlled By the Instructions and Circulars
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Tax Implications in the Hands of Successor / Resulting Company
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Capital Gains Tax Implications in Singapore on Capital Reduction or Liquidation
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Legal Considerations for Start-Ups – Are you overlooking some?
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ATR & AQMM – Audit Reports of Auditors!
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भारत पहले – 75 Year of Independence
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President and CEO of The Institute of Internal Auditors
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Mr. N. R. Narayana Murthy
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Mr. Ishaat Hussain
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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May 2012

Alteration to Schedule XIV of Companies Act — Inclusion of intangible assets created under certain circumstances.

By Sejal Vasa, Company Secretary

Reading Time 1 mins

The Ministry of Corporate Affairs has issued a notification dated 17th April 2012 to make alterations in Schedule XIV of the Companies Act pertaining to the rates of depreciation, to insert the category of intangible assets created under Build, Operate and Transfer, Build, Own, Operate and Transfer or any other form of Public-Private Partnership Route. Full version of the Circular can be accessed at

http://www.mca.gov.in/Ministry/notification/pdf/ GSR_(E)_17apr2012.pdf

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May 2012

Alteration to Schedule XIV of Companies Act — Inclusion of intangible assets created under certain circumstances.

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Timeline for submission of annual audited financial results for financial year 2011-12.

Section 50C does not apply to transfer of immovable property held through company.

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May 2012

Alteration to Schedule XIV of Companies Act — Inclusion of intangible assets created under certain circumstances.

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You May Also Like

Timeline for submission of annual audited financial results for financial year 2011-12.

Section 50C does not apply to transfer of immovable property held through company.