Autor: Stefan Regenfelder

Решения ГКО были обязательными для всех граждан, организаций и органов власти. Возглавил ГКО И. Сталин, который также занимал должности генерального секретаря ЦК ВКП(б) и председателя Совета народных комиссаров СССР. Впоследствии занял должность председателя Ставки Верховного Главнокомандования (с 10 июля 1941 года) и Народного комиссариата обороны СССР (с 19 июля 1941 года). Государственный комитет обороны (ГОКО1, ГКО2) — чрезвычайный высший государственный орган управления, обладавший всей полнотой военной, политической и хозяйственной власти в СССР, созданный во время Великой Отечественной войны.

• Здесь же было сформулировано постановление об образовании ГКО15.
• Государственный Комитет Обороны был расформирован Указом Президиума Верховного Совета СССР от 4 сентября 1945 года3 как выполнивший свою роль органа военного времени в связи с завершением военных действий.
• Необходимость создания ГКО как высшего органа управления мотивировалась в виду создавшегося чрезвычайного положения и в целях быстрой мобилизации всех сил народов СССР для проведения отпора врагу, вероломно напавшему на нашу Родину6, тяжёлым положением на фронте, требовавшим максимальной централизации руководства страной.
• Нумерация постановлений сохранялась сквозная.
• Решение политического руководства о создании ГКО было предварительно оформлено как постановление Политбюро ЦК ВКП(б) за № 136 «Об Образовании Государственного Комитета Обороны»4.

Государственный комитет обороны

Государственный Комитет Обороны был расформирован Указом Президиума Верховного Совета СССР от 4 сентября 1945 года3 как выполнивший свою роль органа военного времени в связи с завершением военных действий. Для реализации наиболее срочных задач на местах существовал институт представителей ГКО СССР — назначенному лицу вручался мандат ГКО, с которым он убывал для выполнения возложенной на него задачи. По предъявлению этого документа любой руководитель и работник любого органа на местах был обязан выполнять все полученные от предъявителя мандата указания. Уполномоченный ГКО отчитывался и нёс персональную ответственность за выполнение порученной ему задачи непосредственно перед ГКО. Здесь же было сформулировано постановление об образовании ГКО15.

Государственный комитет обороны

Рукописный вариант постановления сохранился в фондах Политбюро ЦК. Ныне документ находится в фондах РГАСПИ. Из принятых ГКО за время своей работы 9971 постановления и распоряжения в настоящее время остаются на секретном хранении 44 документа (19 документов связаны с производством химического оружия и 17 документов посвящены вывозу оборудования из Германии)22.

Состав

Молотов, Л. Берия, Г. Маленков и А.

Состав

• Впоследствии занял должность председателя Ставки Верховного Главнокомандования (с 10 июля 1941 года) и Народного комиссариата обороны СССР (с 19 июля 1941 года).
• Первое постановление ГКО («Об организации производства средних танков Т-34 на заводе „Красное Сормово“») было выпущено 1 июля 1941 года, последнее (№ 9971 «Об оплате остатков нескомплектованных элементов боеприпасов, принятых от промышленности и находящихся на базах НКО СССР и НКВМФ») — 4 сентября 1945 года21.
• Для реализации наиболее срочных задач на местах существовал институт представителей ГКО СССР — назначенному лицу вручался мандат ГКО, с которым он убывал для выполнения возложенной на него задачи.
• 23 октября 1941 года был образован Совет ГКО.

22 октября 1941 года ГКО издал постановление за № 830 сс о создании городских комитетов обороны (ГорКО), в котором указывалось, что ГорКО создавались «в интересах сосредоточения всей гражданской и военной власти и установления строжайшего порядка в прилегающих районах, представляющих ближайший тыловой район фронта»19. ГорКО должны были координировать работу гражданских и военных органов власти для решения возникающих проблем. В их состав входили представители советских, партийных органов, руководители органов НКВД и военного командования. Органы ГКО действовали одновременно и через конституционные органы власти и управления.

Государственный комитет обороны

В задачи этого подразделения первоначально входили контроль и наблюдение за текущей работой всех наркоматов оборонной промышленности, наркоматов путей сообщения, чёрной и цветной металлургии, электростанций, нефтяной, угольной и химической промышленности, а также за составлением и исполнением планов производства и снабжения указанных отраслей промышленности и транспорта всем необходимым. Решение политического руководства о создании ГКО было предварительно оформлено как постановление Политбюро ЦК ВКП(б) за № 136 «Об Образовании Государственного Комитета Обороны»4. ГКО был образован 30 июня 1941 года совместным постановлением Президиума Верховного Совета СССР, Совета народных комиссаров СССР и Центрального комитета ВКП(б)5. Необходимость создания ГКО как высшего органа управления мотивировалась в виду создавшегося чрезвычайного положения и в целях быстрой мобилизации всех сил народов СССР для проведения отпора врагу, вероломно напавшему на нашу Родину6, тяжёлым положением на фронте, требовавшим максимальной централизации руководства гко офз это страной.

Состав

В состав ГКО входило несколько структурных подразделений. За период существования структура Комитета неоднократно менялась, с целью максимальной эффективности управления и приспособления к текущим условиям. Первое постановление ГКО («Об организации производства средних танков Т-34 на заводе „Красное Сормово“») было выпущено 1 июля 1941 года, последнее (№ 9971 «Об оплате остатков нескомплектованных элементов боеприпасов, принятых от промышленности и находящихся на базах НКО СССР и НКВМФ») — 4 сентября 1945 года21. Нумерация постановлений сохранялась сквозная.

23 октября 1941 года был образован Совет ГКО. Наиболее важным подразделением было Оперативное бюро, созданное 8 декабря 1942 года постановлением ГКО № 2615 с. В состав бюро входили В.

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Forex Spreads

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• Steven Hatzakis is a well-known finance writer, with 25+ years of experience in the foreign exchange and financial markets.
• Lime Fx offers comprehensive 24/5 customer support globally, providing assistance through phone, email, messaging services, and live chat.

Forex trading can be initiated with relatively small amounts of capital, thanks to the concept of leverage. However, it’s crucial to strike a balance between capital size and risk management. With Lime Fx, you limefx company reviews will constantly be informed of your profit and loss, which will save up time for you to actively trade.

Platform Comparison

Active traders enjoy exclusive services like one-on-one consultations, API access for automated trading, and market-depth insights. Lime Fx broker providing online trading services for forex, CFDs, and other financial instruments. In this article, we will explore the features, trading platforms, products, fees, account types and more.

Forex Trading: How Much Money Do You Need to Begin?

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Unlike traditional markets such as stocks, where profits rely solely on buying low and selling high, forex trading allows traders to capitalize on both rising and falling markets. This ability to go long or short significantly expands potential trading opportunities, in the highly dynamic and versatile forex market. The forex market primarily sees the highest liquidity and trading activity in the majors and commodity pairs.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law. Individuals can claim deductions for expenses incurred while earning the stipend, such as travel or research-related costs if these are directly related to the stipend’s purpose and are supported by valid documentation.

• An honorarium is a payment for special, professional services that don’t technically require compensation or for which payment isn’t customarily given.
• In this blog, you will find out if a stipend is taxable for you and how to determine if your income falls under the ’stipend‘ category.
• Yes, you are taxable in the same previous year in which it becomes due to you even though you haven’t received it yet.
• Earned income includes only wages/salary, commissions, bonuses, and business income (minus expenses if the person is self-employed).

It may only be a token payment rather than a commercial fee, but it is clearly a payment which results from holding the office. Such payments are “earnings” for the purposes of section 3(1) SSCBA 1992 and will be liable for Class 1 NICs. If you have sifted job during the previous year, salary received from former employer has to be disclosed to present employer in order to deduct tax at source at the applicable rate. Please note, salary to high court and supreme court judges is taxable under the head income from salary because our law terms the payments made to high court and supreme court judges as salary. Filing an Income Tax Return (ITR) in India is a significant aspect of financial responsibility and legal compliance for individuals and businesses.

CBSE EXAMINATION FORMS BY PRIVATE CANDIDATES FOR CLASS-X 2025-26

An honorarium counts as self-employment income and is normally reported with expenses on Schedule C of Form 1040. For example, the speaker may deduct the cost of their unreimbursed plane ticket and lodging, having speech materials printed, maintaining a website, and using a cellphone for business. If honoraria are not part of a speaker’s regular business, they are reported as other income on the 1040 document. With so much discussion you must be wondering whether you need to pay tax on foreign source income twice, i.e., in India and in foreign country.

Types of Assignments That Earn Fees or Honorarium

Can consider that there is some sort of understanding between the publisher, website and author/ contributor. The deduction may be without prejudice and to avoid disputes, so that the A.O. Does not claim that in earelier years tax was not deducted and there was default. Readers and particularly authors who receive honorarium are requested to send their views with other supporting material. Offering an honorarium for volunteer contributions is a meaningful way to express appreciation for individuals who dedicate their time and skills without the expectation of financial reward.

Is revenue always taken as income?

On the flip side, an honorarium is more of a gesture—a token payment to acknowledge someone’s contribution beyond their job description. It’s usually offered for voluntary work, like being part of a review committee or giving a guest lecture. A salary is a regular payment made to an employee, typically on a monthly or bi-weekly basis, for their work or services. A stipend is a form of compensation that is paid to you for providing services, employment, or during some form of training. A stipend is generally earned by students, interns, doctors, fresh graduates, or professors who conduct research.

Speakers should ensure they report honoraria as income and consider the impact on self-employment taxes and state filings. Honoraria are voluntary payments for services where no fees are traditionally expected, often seen in academic or conference settings. These payments, used to cover costs for guest speakers or volunteers, are considered taxable income. For instance, a speaker at a conference might receive an honorarium for travel expenses.

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The taxability of income from foreign sources in a foreign country depends on the local laws of that country and the provisions of the DTAA with that country, if any. Yes, as you are an ordinary tax resident of India, the said income will be taxable in India. However, you may obtain a credit of tax paid in a foreign country if any. Before considering any income under the head salaries, the first condition to be looked for is the relationship between the payer and payee. A resource site for beginners with easy to understand income tax, gst, and finance tutorials for mastering the basics and beyond. Nonresidents are taxable only on India-source income i.e., income that accrues or arises or is deemed to accrue or arise in India.

• There are certain other conditions also to be considered while determining residential status.
• Fixed fees can serve as a practical alternative to honorariums, especially in situations where the service provided requires a more formal compensation structure.
• Think of it like getting paid for conducting an official training session or checking exam papers.
• So, the next time you’re assigned something beyond your usual job—check if you’re eligible for a little something extra.

From a purely factual standpoint, ‘stipend’ has not been mentioned in the Income Tax Act exclusively. As per Section 6 of the Income-tax Act, 1961, the individual qualifies as a Non-Resident for AY 2026–27 due to absence from India for more than 182 days.

For example, the IRS allows ministers a tax exemption on honoraria paid for giving speeches or performing weddings, baptisms, or other activities. The honoraria may be considered gifts rather than taxable compensation if the intent was to give the honoraria as such. Honoraria that are earned income are those portions of payments, such as an honorary payment, reward, or donation, received in consideration of services rendered for which no payment can be enforced by law.

Purpose Behind Paying Fees and Honorarium

So, even if you are a tax resident of India and earn an income in the United Kingdom (UK), the UK will impose a tax on such income based on the source rule. Honorarium paid to the officials paid to the Officials had not been subjected to tax. There was no proper payroll in place or master roll and the Applicant was advised to maintain one henceforth. Honoraria to employees are subject to Income Tax and National Insurance contributions under PAYE. In both contract for service and contract of service, the payee can order what is to be done.

Maintain proper documentation of the stipend received and any expenses incurred, as these will be required for accurate reporting and for claiming any deductions. If your payer has already deducted tax and issued you a Form 16, this shall be taxed under the head Salaries; otherwise, it is usually taxed under the head Income from Other Sources. In some cases, they may not be subject to employment taxes, but they might still be considered taxable income. As NRIs increasingly engage with India through financial investments, real estate, or professional services, proactive tax planning is no longer optional.

ITR Filing for AY 2026–27 – Forms, Deadlines, Disclosures

Income from royalties and FTS is deemed to accrue or arise in India, and thus is taxable for nonresidents. However, based on India’s Income Tax Act (ITA), a nonresident can elect to be taxed either under the ITA or as per the provisions of an applicable DTA, whichever is more beneficial. 2.after retirement he made contract a comapny to received honorarium Rs.1lakh per mnth for his professional service as doctor. Under Section 17(1), Wages, pensions, gratuities, fees, commission or profits in lieu of salary, advance salary, and leave salary standing to the credit of the employee have all been included under the definition of salary. It is evident when a salary is paid that an employer-employee relationship exists. In this article, we deep-dive into a real-world case study and evaluate the income tax treatment and compliance roadmap for an NRI (now a U.S. citizen) earning income in India during FY 2025–26 (AY 2026–27).

Taxation of Foreign Source Income

In today’s rapidly evolving professional landscape, navigating the nuances of compensation can sometimes be a bit perplexing. One term that often pops up in discussions about payment for services rendered is “honorarium.” But what is an honorarium, and how does it differ from other forms of remuneration? HONORARIUM VIS A VIS PROFESSIONAL FEES -REVISED ISSUE TO SEEK MORE VIEWS Fees is for is honorarium taxable in india services renderd on request and authorization by the client.

However, in a financial context, the term income almost always refers to the bottom line or net income since it represents the total amount of earnings remaining after accounting for all expenses and additional income. To know the relationship, you need to know how the right of control exist in the agreement executed between the payer and payee. In cases where the tax is borne by the payer, and hence the rate is grossed up, the impact on the tax rate will be substantial. That he/she is not a witness or a complainant in the matter to be inquired into or a close relative or a known friend of the delinquent Government officer. Salaried employees often receive additional benefits such as health insurance, retirement plans, and paid time off. ‘Salary’ received by an employee is taxable in the hands of the employee.