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Chartered Valuers Association of India (CVA India) is a non-profit organisation incorporated under Section 8 of the Companies Act, 2013 incorporated on 10/06/2016 having Registered Office at H No. 56-B, SEC. 5A, Trikuta Nagar, Jammu & Kashmir, India, 180012.

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PINNACLE - Case Studies for IBBI Valuation Exam

CVA India and 3S PRO Academy jointly organized along with ZOHO on PINNACLE - Case studies for IBBI Valuation Exam.

3 Days
Chennai - Tamil Nadu
For Registration
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+24 45 15 62 129

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Our Directors

CA. KRISHNA KUMAR R

Zen Doan is a business analyst, entrepreneur and media proprietor, and investor. She also known as the best selling book author.

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Vr. SANJAY S

Jonathan Koletic is an American internet entrepreneur and media proprietor, and investor. He is the founder of the multi-national technology company Treymont.

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Vr. ANAND RAJU

A qualified Civil Engineer with over 25+ years (from 1998 to till date) of experience in the field of planning and preparation of quantity surveying of various engineering projects

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CA. RAMESH K

Sarah Dam is an American internet entrepreneur and media proprietor, and investor. She is the founder of the multi-national technology company Zara.

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CA. Dr. GOPAL KRISHNA RAJU

Partner of M/s K GOPAL RAO & CO., Chartered Accountants (with branches at Mumbai, Bangalore, Hyderabad, Coimbatore, Madurai, Tiruchirappalli & Tiruvallur) handling Tax, Restructuring & Digital Assurance Practice with post qualification experience of 26+ years.

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CVAI Updates

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Buyback of Shares Valuation

"Buy-back" is when a company repurchases its own shares in compliance with existing company laws.

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Capital gain on Buyback

As per Section 46A of the Income Tax Act, 1961, special provisions apply to computing capital gains when a company buys back its own shares or specified securities.

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Deduction for Buy-back

As per the proviso to Section 57 of the Income Tax Act, 1961, no deduction is allowed for dividend income classified as deemed dividend under Section 2(22)(f).

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TDS on dividends

As per Section 194, the principal officer of an Indian company must deduct 10% income tax from dividend payments made to a resident under Section 2(22)(f).

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Tax on distributed Income to shareholders

Section 115QA of the Income Tax Act, effective from June 1, 2013, provides for the taxation of domestic companies on buy-back of shares as defined under Section 68 of the Companies Act.

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Impact of Buyback

The cost of acquisition of shares bought back results in a capital loss for the shareholder, as these assets are considered extinguished.

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