PPT-Capital gain in the disposal of shares or equity interests

Is the seller a CT taxpayer that declares its income based on effective income or that transfers the shares to a related party Ordinary income CT Final Taxes Yes No Is the capital gain higher than 10 UTA approximately USD 8000. Where a company planning to increase its share capital beyond its . authorised. share capital, it should file with the registrar notice of increase of share capital with in 30 days from the date of passing of ordinary resolution (special resolution if so required by the AOA) . Presentation . By. CA Anil Sharma. Share Capital and Debentures. Chapter IV. Sections 43 to 72. the . Companies (. Share Capital and Debentures. ) Rules, 2014. . All sections are effective from 1.4.2014 except Section 57 which was effective from 12.9.2013 and section 66 which is not yet effective.). What is the Community . Shares . Unit?. What are . community shares. ? . “The sale of shares in enterprises serving a community purpose, with the aim of raising at least £10,000 in capital from no fewer than 20 members”. Lecture # 14. Chapter. 11. Accounting by the issuer.. Accounting by the investor.. Common stock is carried at original issue price. . Investments in marketable securities are carried at market value. . Corporate Law: Law principles and practice. Maintenance of share capital. The principle under common law and the . Corporations Act 2001 . (. Cth. ) is that a company should preserve the capital of the company.. The cost of capital depends on the nature of the capital used. . It . is for this reason that we must start by analyzing the various sources of funds that are used and the way in which these funds are raised. Thus, we study the environment in which the firm raises these funds.. . Equity Shares- Features, Advantages . and . Disadvantages. Preference Shares - Types, Advantages . and Disadvantages of Preference shares. Depository Receipts - Types. Types of . ADR, Advantages . Explosive Ordnance Disposal Market Report published by value market research, it provides a comprehensive market analysis which includes market size, share, value, growth, trends during forecast period 2019-2025 along with strategic development of the key player with their market share. Further, the market has been bifurcated into sub-segments with regional and country market with in-depth analysis. View More @ https://www.valuemarketresearch.com/report/explosive-ordnance-disposal-market It can be said that every part of joint capital of a company is a ‘share’, By acquiring the share of a company, any individual can become company’s shareholder.. CHARACTERISTICS. Movable Property. Objective. To increase promoters holding.. Increase earning per share(EPS).. Rationalize the capital structure by writing off capital not represented by available assets.. To pay surplus cash not required by business. Date:20-12-2022 . P . P. SINGH. . LLB, FCA, CS, B.Sc.(H). 97115210609871229590. CA PP SINGH. . LLB . , FCA, CS. , B.SC (H). Contact No. +91-9711521060, 9871229590. cappsingh@gmail.com. Post-qualification experience of around 23 years in the field... It can be said that every part of joint capital of a company is a ‘share’, By acquiring the share of a company, any individual can become company’s shareholder.. CHARACTERISTICS. Movable Property. SHARE CAPITAL. ISSUE OF SHARES. TYPES OF SHARS. FORFEITURE OF SHARES . REISSUE OF SHARES . UNDERWRITING OF SHARES . STOCK SPILIT . MEANING OF REDEMPTION . REDEMPTION OF PREFERENCE SHARES. . SHARE CAPITAL. . .