The Chairman Emeritus role is unregulated under the Companies Act, 2013. Learn about the legal vacuum, governance implications, and the need for reform.
A comprehensive overview of India dividend framework Learn about the legal definitions compliance under the Companies Act, SEBI regulations taxation and the detailed process for dividend declaration and payment.
Learn the legal framework, conditions, and procedures for a share buy-back by private companies under the Companies Act, 2013. A guide to the process.
RBI’s 2025 directions on Alternative Investment Funds (AIFs) introduce new investment caps, a tiered provisioning model, and a clear equity vs. debt distinction.
Section 441 allows compounding of certain company law offences, avoiding prosecution through penalties. Learn procedure, scope, and list of compoundable sections.
1. Introduction: In an era where regulatory compliance and corporate transparency are paramount, the Ministry of Corporate Affairs (MCA) has introduced a significant procedural refinement: the Extract of Auditor’s Report (Standalone) as a linked webform under the MCA V3 portal. This new development, interlinked with Form AOC-4, is designed to streamline the submission of statutory […]
MCA mandates structured extract of Board’s Report in AOC-4; clause-wise digital format required for accurate, compliant, and transparent company filings.
Introduction Whether it was uniformity of taxation and consequent free interior trade or possession of ‘the jewel in the crown’ at the root of prosperity of Britain is debatable, nonetheless the words of father of modern economics on the benefits of uniformity of system of taxation cannot be taken too lightly. Before implementation of Goods […]
In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, […]
In these article we will read the detailed analysis of FAQ’s related to the offline utility of GSTR-9. The following FAQ’s are About GSTR-9 Offline Utility, How to Download GSTR-9 Offline Utility, How to Download the Generated JSON File of GSTR-9, Worksheet Tabs in GSTR-9 Offline Utility, Entering and Validating Details in Offline, Upload the […]
