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eMinds Legal Advocates & Solicitors

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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Articles by eMinds Legal

Master Circular on Foreign Investment in India

RBI/2012-13/15 Master Circular No. 15/2012-13 July 02, 2012 To, All Category - I Authorised Dealer banks Madam / Sir, Master Circular on Foreign Investment in India Foreign investment in India is governed by sub-section (3) of Section 6 of the Foreign Exchange Management Act, 1999 read with Notification No. FEMA 20/2000-RB dated May 3, 2000,… Read More

Master Circular on Direct Investment by Residents in Joint Venture (JV)/Wholly Owned Subsidiary (WOS) Abroad

RBI/2012-13/11 Master Circular No. 11/2012-13 July 02, 2012 To, All Banks Authorised to Deal in Foreign Exchange Madam / Sir, Master Circular on Direct Investment by Residents in Joint Venture (JV)/ Wholly Owned Subsidiary (WOS) Abroad Direct investments by residents in Joint Venture (JV) and Wholly Owned Subsidiary (WOS) abroad are being allowed, in terms… Read More

Master Circular on Memorandum of Instructions governing money changing activities

RBI/2012-13/10 Master Circular No.10/2012-13 July 02, 2012 To, All Authorised Persons in Foreign Exchange Madam / Sir, Master Circular on Memorandum of Instructions governing money changing activities This Master Circular consolidates the existing instructions on the subject of Memorandum of Instructions governing money changing activities at one place. The list of underlying circulars/ notifications is… Read More

Master Circular on Miscellaneous Remittances from India Facilities for Residents

RBI/2012-13/6 Master Circular No. 6/2012-13 July 2, 2012 To, All Authorised Persons in Foreign Exchange Madam / Sir, Master Circular on Miscellaneous Remittances from India Facilities for Residents Miscellaneous remittance facilities for residents are allowed in terms of section 5 of the Foreign Exchange Management Act, 1999, read with Government of India Notification No. G.S.R… Read More

Master Circular on Import of Goods and Services

RBI/2012-13/13 Master Circular No.13 /2012-13 July 02, 2012 To, All Category I Authorised Dealer Banks Madam / Sir, Master Circular on Import of Goods and Services Import of Goods and Services into India is being allowed in terms of Section 5 of the Foreign Exchange Management Act 1999 (42 of 1999), read with Notification No.… Read More

SEBI Circular on Enhancement in Foreign Investment limits in Government debt

CIR/IMD/FIIC/8/2013 CIRCULAR June 12, 2013 To All Foreign Institutional Investors through their designated Custodians of Securities The Depositories (NSDL and CDSL) Sir / Madam, Sub: Enhancementin Foreign Investment limits in Government debt 1. The Government of India has enhanced the Government Debt Limits by USD 5 billion (equivalent to approximately INR 29,137 cr converted at… Read More

Tags: Federated InvestorsGovernment of IndiaIndiaInstitutional investorParaSEBISecurities & Exchange Board of India

Draft GAAR Guidelines

Draft General Anti-avoidance Rules (˜GAAR™) guidelines were made public yesterday late evening.  A quick snapshot of some of the salient features is given here-in-below: a)  Monetary threshold Only an arrangement or arrangements where the tax benefit through the arrangement(s) in a year to a taxpayer is above a minimum threshold will be covered by GAAR… Read More

Tag: GAAR Guidelines

AO to Issue Refund in case CPC adjusted wrong arrear demand : CBDT

CBDT has issued circular to instruct the A.O to issue refund if CPC adjust any faulty arrears demand.It has also instructed that in other case demand should be rectified and uploaded.The faulty demand upload by A.O or the demand created due to mis-match inTDS claim by assessee , often result in a notice by CPC Bangalore… Read More

ICAI – UDI number to be generated for all certificates issued by Chartered Accountants – Presently Optional

Time and again, various authorities across the country have reposed their faith in chartered accountants as professionals realising the work of their attributes like Integrity, Excellence and Independence.  Based on the same, they are relying on various certifications being issued by chartered accountants in practice in the normal course of business. They look upto Chartered… Read More

CBDT clarifies w.r.t. TDS towards acquisition of software from a person other than the original developer

  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 21/2012 [F.No.142/10/2012-SO(TPL)] S.O. 1323(E), DATED 13-6-2012 In exercise of the powers conferred by sub-section(1F) of section 197A of the Income-tax Act, 1961 (43 of 1961),… Read More

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