Learn how unlisted Non-Convertible Unsecured Debentures (NCUDs) issued between companies are not classified as deposits under Section 2(31) of Companies Act, 2013.
ITAT Mumbai clarifies derivative income taxability for Mauritius fund. Rules derivatives are distinct from shares, exempting gains from Indian tax under India-Mauritius DTAA Article 13(4).
Explore the legal precedence between Articles of Association and Shareholders’ Agreements in India, examining key judicial decisions and the importance of aligning these documents.
Learn how to file ITR 1 Sahaj online for FY 2024-25 under India’s New Tax Regime. A simplified stepwise guide covering documents, process, and key changes.
IFSCA’s consultation paper outlines a framework for reporting and mandatory clearing of OTC derivatives in IFSC, with a focus on equity and bond-linked contracts.
Learn lawful gifting strategies using debt mutual funds, capital assets, and property transfers to reduce income tax liability under Indian tax law.
A study on the role, challenges, and impact of independent directors in Indian corporate governance, highlighting reforms and gaps in actual boardroom practice.
