Home Highlights June 2018 Year 2018 This

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1. Register of significant beneficial owners in a company - a declaration is to be given to the company by every individual acting alone or together or through one or more...

2. Companies (Significant Beneficial Owners) second Amendment Rules, 2019

3. Companies (Significant Beneficial Owners) Amendment Rules, 2019

4. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

5. Deemed dividend - The expression "shareholder being a person who is the beneficial owner of shares" referred to in the first limb of Section 2(22)(e) refers to both a...

6. Investigation of ownership of company - New Clause - determination that, who have or had beneficial interest in shares of a company or who are or have been beneficial...

7. Central Government may appoint inspectors for determining true persons who have or had beneficial interest in shares of a company or who are or have been beneficial...

8. "Significant beneficial owner" means an individual holding ultimate beneficial interest of not less than ten per cent., but whose name is not entered in the register of...

9. Smuggling - foreign currency - illicit export of currency - beneficial owners - The actual owner of the foreign currency having been identified, the concept of...

10. Disclosure of significant beneficial ownership in the shareholding pattern

11. Black Money - Beneficial ownership - undisclosed foreign income/asset - The ITAT recognized that the investments were either made by the assessee's son or were explained...

12. Prohibition of Benami Transactions - Provisional attachment order was confirmed - Who is the beneficial owner of property? - The Tribunal held that while the properties...

13. Complaint case and summoning order quashed. Petitioner not considered beneficial owner of foreign currency. Decision by tribunal exonerating petitioner based on merits,...

14. Proposes inserting Section 55A in the Prohibition of Benami Property Transactions Act, 1988 to allow the Initiating Officer to tender immunity from penalty to benamidars...

15. Smuggling - seizure of foreign currency - Beneficial owner of the currency - The proceedings emanating from the SCN in question stood restricted to the business travel...