FLA return is annual return required to be submitted by following entities which have received FDI and/or made FDI abroad (i.e. overseas investment) in previous year(s) including current year i.e., who holds foreign assets or/and liabilities in their balance sheets by 15th of July every year.
Discover why external confirmation is crucial in audits, its reliability over internal evidence, and when auditors need it for financial verification.
Discover the latest recommendations by MCA & FM’s Committee to expand cost audit rules in India. Explore changes in turnover limits, sector inclusions, audit formats, and more.
Supreme Court’s landmark ruling in Javed Gulam Nabi Shaikh case reminds courts that bail is not a punishment. Emphasizes speedy trial and personal liberty.