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Archive: 09 February 2023

Posts in 09 February 2023

Exposure Draft on Guidance Note on Financial Statements of Non-Corporate Entities

February 9, 2023 6933 Views 0 comment Print

In case of corporate entities, the users or primary users of financial information are shareholders, regulators, potential investors, lenders, creditors and other stakeholders.

Classification of Liabilities as Current or Non-current & Non-current Liabilities with Covenants

February 9, 2023 3855 Views 0 comment Print

Exposure Draft – Classification of Liabilities as Current or Non-current and Non-current Liabilities with Covenants – Amendments to Ind AS 1

ICAI Exposure Draft Lease Liability in a Sale and Leaseback

February 9, 2023 879 Views 0 comment Print

Exposure Draft of Amendments to Ind AS 116, Leases, issued by Accounting Standards Board of Institute of Chartered Accountants of India

MCA Imposes Penalty of Rs. 14,00,000 for non-submission of Balance Sheet

February 9, 2023 32937 Views 1 comment Print

MCA Imposes Penalty of Rs. 14,00,000 for non-submission of Balance Sheet in Uttar Pradesh. Learn about the case & the subsequent penalties in this post.

Consultation paper on mandatory listing of debt securities of listed issuers

February 9, 2023 1575 Views 0 comment Print

Consultation paper on proposal for introduction of concept of General Information Document (GID) and Key Information Document (KID), mandatory listing of debt securities of listed issuers  and other reforms under the NCS Regulations

Consultation Paper on Review of Role & Obligations of Mutual Fund Trustees

February 9, 2023 999 Views 0 comment Print

While exercising oversight over activities of AMC, Trustees are expected to ensure that AMCs act in a manner which is not skewed in favour of AMC’s stakeholders

Exploring Circular Trading: An In-depth Analysis

February 9, 2023 3189 Views 0 comment Print

ircular trading by organisations to get public funds is a practice that involves the same set of companies involved repeatedly selling and buying. This is done in order to obtain access to funds from the public without actually benefiting them, but for the companies’ own gains.

Section 80G of Income Tax Act: Get Tax Benefits for your Donations

February 9, 2023 11076 Views 2 comments Print

Section 80G of Income Tax Act 1961 allows individuals and organizations to claim deduction on donation to certain specified fund or trusts registered under section 80G.

Comprehensive Overview of Section 12AA of Income Tax Act

February 9, 2023 31392 Views 0 comment Print

Section 12AA of the Act deals with the provisions that are applicable to the registration of a trust or institution under the Act.

FAQ’s on filing of announcements in XBRL format on NSE platform

February 9, 2023 3774 Views 0 comment Print

XBRL submission for Outcome of Board meeting will be applicable for Dividend, Buyback, Bonus and Voluntary Delisting events. NSE & BSE jointly have developed these XBRL’s utilities, and the XML file generated can be uploaded at both the Exchanges.

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