Delhi Pension Scheme to Women in Distress (Widow Pension) is a welfare scheme of the Government of the National Capital Territory (NCT) of Delhi to provide social security by way of financial assistance to widows, divorced, separated, abandoned, deserted or destitute women in the age group of 18 years to lifelong who do not have […]
Post office is one of the oldest organizations in India which started way back during the British era in Oct 1854, initially focusing only on delivering mail (post) and later started providing an array of other financial services i.e., Banking, Insurance & Investments. The biggest advantage of these schemes is their sovereign guarantee i.e., it
Jan Aadhaar Card is an official document in Rajasthan, which will result in the creation of a database containing data on every resident of Rajasthan. On December 18, 2019, the Rajasthan government announced the introduction of the Jan Aadhaar Card. This Jan Aadhaar card will succeed the previous government’s Bhamashah card. All advantages formerly available via the
Charge of tax Notwithstanding anything contained in the Income-tax Act or in any Finance Act, the undisclosed asset located outside India and declared under section 59 within the time specified therein shall be chargeable to tax at the rate of thirty per cent, of value of such undisclosed asset on the date of commencement of
Declaration of undisclosed foreign asset Subject to the provisions of this Chapter, any person may make, on or after the date of commencement of this Act but on or before a date to be notified by the Central Government in the Official Gazette, a declaration in respect of any undisclosed asset located outside India and
Punishment for second and subsequent offences If any person convicted of an offence under section 49 to section 53 (both inclusive) is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and every subsequent offence with rigorous imprisonment for a term which shall not be less
Proof of entries in records or documents (1) The entries in the records, or other documents, in the custody of a tax authority shall be admitted in evidence in any proceeding for the prosecution of any person for an offence under this Chapter. (2) The entries referred to in sub-section (1) may be proved by
Offences by companies (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company shall be deemed to be
Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner (1) A person shall not be proceeded against for an offence under section 49 to section 53 (both inclusive) except with the sanction of the Principal Commissioner or Commissioner or the
Presumption as to culpable mental state (1) In any prosecution for any offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no
CA Bhuvnesh Kumar Goyal
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