Navigating Business Demand Volatility

NAVIGATING BUSINESS DEMAND VOLATILITY

Navigating Business Demand Volatility

NAVIGATING BUSINESS DEMAND VOLATILITY

A Practical Guide to Forecasting and Inventory Management

In today’s fast-paced global economy, businesses face unprecedented levels of demand volatility, requiring them to adapt quickly to changing market dynamics. Accurate forecasting and efficient inventory management are crucial for companies to stay competitive in this dynamic landscape. 

Inaccurate demand forecasting can have severe consequences including: 

  • Operational disruptions 
  • Stunted growth 
  • Damage to reputation.
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Taxation Of Dividend in India​

Taxation Of Dividend in India

What is Dividend?

 

Dividend in simple terms means the distribution of profits earned by a company to its shareholders. It may be distributed in the form of cash payments, stocks, debentures, etc. but the most common among all is cash payments.

One of the most talked amendments of Finance Act, 2020, was removal of dividend distribution tax. Honorable Finance Minister Shri Nirmala Sitharaman stated in her budget speech-
“Currently, companies are required to pay Dividend Distribution Tax (DDT) on the dividend paid to its shareholders at the rate of 15% plus applicable surcharge and cess in addition to the tax payable by the company on its profits.
It has been argued that the system of levying DDT results in increase in tax burden for investors especially those who are liable to pay tax less than the rate of DDT if the dividend income is included in their income. 

Prepared by:
CS RANJIT KEJRIWAL
FCS & REGISTERED VALUER (SFA)
FOR PRIVATE CIRCULATION ONLY

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Slump Sale – Valuation Rule​

Slump Sale - Valuation Rule​

As per section 2(42C) of the Income-tax Act 1961, ‘slump sale’ means the transfer of one or more undertakings as a result of the sale for a lump sum consideration without values being assigned to the individual assets and liabilities in such sales.

In simple words Slump sale’ is nothing but the transfer of a whole or part of a business concern as a going concern; lock, stock and barrel.

‘Undertaking’ has the same meaning as in Explanation 1 to section 2(19AA) defining ‘demerger’. As per Explanation 1 to section 2(19AA), ‘undertaking’ shall include any part of an undertaking or a unit or division of an undertaking or a business activity taken as a whole, but does not include individual assets or liabilities or any combination thereof not constituting a business activity.

What is the Slump sale valuation rule?
In terms of the requirement of sec. 50B(2) of the Income Tax Act, 1961 (the “Act”), the Central Board of Direct Taxes (CBDT) vide Notification No. 68/2021 dated May 24, 2021, inserted Rule 11UAE in the Income Tax Rules, 1962 (the “Rules”). 

Prepared by:
CS RANJIT KEJRIWAL
FCS & REGISTERED VALUER (SFA)
FOR PRIVATE CIRCULATION ONLY

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