Title: “Streamlining Employee Benefits: The e-Pehchaan Card Initiative under the ESI Scheme”
Introduction:
In a significant move towards enhancing efficiency and accessibility in employee benefits, the Ministry of Labour and Employment (MoL&E) has issued a circular, emphasizing the issuance of ePehchaan cards to all Insured Persons (lPs) under the Employees’ State Insurance (ESI)...
Every assessee carrying on business shall get its accounts audited if certain conditions are fulfilled and the same is true in the case of stockbroker and/or sub-broker. The principles enumerated below are equally important for considering the account amount of sale in their profit and loss account.
Rules to consider a transaction as sale in case of stock broker / sub-broker
Share brokers,...