Key Takeaways :
• FEMA Regulations for ODI by Proprietorship Concerns
• FEMA Regulations for ODI by Trusts and Societies
• Rollover of Guarantee
Key Takeaways :
• Make in india
• Hybrid of Bonded Warehousing and Local Manufacturing
• Deferred Customs Duty on import of raw materials
• Alternative for SEZ/EOU
• Ease of doing Business in india
Key Takeaways :
• Provisions governing RPT under Companies Act, 2013, SEBI (LODR), IND AS
• Statutory compliances for RPT
• Approval requirements for RPT
• Disclosures norms for RPT under various statutes
Key Takeaways :
• Common Issues in Transfer Pricing
• Issues relating to Transactions and Specified Items
• Issues relating to Comparable and Assessments
• Issues arising pursuant to Covid-19
Key Takeaways :
• Methods of funding for investment in overseas JV/WOS
• Capitalization of export proceeds
• Investment in equity of companies registered overseas/rated debt instruments
• Acquisition of foreign company through bidding or tender procedure
Key Takeaways :
• Impact of COVID-19 on Expo 2020
• Sectors impacted by the Expo
• Benefits of conducting the Expo in 2021
• Impact on Investments, International Relations and Employment
Key Takeaways :
• Maintenance of registers under Singapore Companies Act
• Electronic register of members of private companies
• Registers maintained by the Registrar
• Registers maintained by the Company
Key Takeaways :
• Enhanced reporting requirements in CARO, 2020
• Significant changes in CARO, 2020
• Matters specified in Auditor’s report
• Comparison between CARO, 2020 and CARO, 2016
Key Takeaways :
• Charging section for taxability of non-residents
• Incomes of non-residents for which no returns to be filed
• Conditions to be satisfied for non-filing of returns
• Representative assessee and its liability
Key Takeaways :
• Post investment activities
• Write-off of capital and receivables
• Transfer by way of sale of shares
• Pledge of shares
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