Securities and Exchange Broad of India CONSULTATION PAPER ON THE FORMAT FOR BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORTING Dated: August 18, 2020 – Reports : Reports for Public Comments A. Background 1. SEBI, in 2012, mandated the top 100 listed entities by market capitalisation to file Business Responsibility Reports (BRR) as per the disclosure requirement emanating […]
Depositories and Depository Participants are required to preserve the records and documents for a minimum period of 8 years. In terms of Regulations 54 and 66 of the SEBI (Depositories and Participants) Regulations, 2018 (herein referred to as D&P Regulations, 2018) notified on October 03, 2018, Depositories and Depository Participants are required to preserve the records and documents for a minimum period of eight years
Building Up A Investment Plan is a process which includes Self Analysis, Goal Setting by Investor, Formulation of the Plan for Achievement of Goal, Implementation of Plan and Periodic review of Performance of Investment made. STEP 1 – SELF ANALYSIS – The first step in planning is that one should analysis him/her self, there are […]
A partnership is a voluntary association of two or more persons who agree to carry on some business jointly and share its profits and losses. They combine their funds and skills to carry on business together. Types of partnership There are mainly four types of partnership which are as follows: 1. General Partnership: In a […]
It is communication that revolutionized the Indian economy through the use of IT and other means. But interestingly, drones which started its role as a toy, a couple of decades ago, has emerged both as a successful proposition both in commerce and also in defense replacing millions of dollars’ worth airplanes, ships or other transport. […]
Gold Card Scheme for Creditworthy Exporters Exports play a crucial role in a developing economy like India which attaches considerable importance to export promotion. As a part of the overall strategy of export promotion measures, the Reserve Bank of India has taken various steps to ensure expeditious and timely provision of financial assistance to the […]
1. Section 148(1) The CG may by order, in respect of class of companies engaged in the production of such goods or providing such services, direct that particulars relating to the utilization of material or labour or to other items of cost shall also included in the books of account kept by that class of […]
Ritlal Rai Vs. Union of India (Patna High Court) In this case Though the petitioner has already suffered maximum punishment of seven years, so in the present case lodged under the PML Act, he cannot be kept in judicial custody but, because in two cases in which he is still in jail with respect to […]
The ongoing Pandemic has brought havoc like situation in all sectors. The same is the condition of the Banking sector as well. RBI has provided certain relaxations but there still remains a question for all those people who are facing a trouble with the default in loans. And the reason for such troublesome situation is: […]
Sh. Pushpak Chauhan Vs Harish Bakers & Confectioners Pvt. Ltd. (NAA) Section 112 of the Finance Act, 2019 specific penalty provisions have been added for violation of the provisions of Section 171(1) which have come in to force w.e.f. 01.01.2020, by inserting Section 171(3A). Since, no penalty provisions were in existence between the period W.e.f. […]
