Explore Compulsory Convertible Debentures (CCDs) and Compulsory Convertible Preference Shares (CCPS): their definitions, legal framework, issuance prerequisites, and key benefits.
Discover the RBI’s new prudential framework for income recognition, asset classification, and provisioning for project finance in 2024. Stay informed with detailed analysis.
Discover how Section 44C of the Income Tax Act, 1961, governs the deduction of head office expenses for non-resident businesses in India.
Explore the ethical issues in auditing, their consequences, and strategies for maintaining integrity. Understand how ethical standards shape the role of auditors.
Understand capital gains tax on equity and mutual funds. Learn about short-term and long-term gains, tax rates, exemptions, and strategies to optimize your investment returns.
Learn about income tax rules for Indian Army personnel: exemptions, ITR filing requirements, salary details, and benefits. Explore the tax-saving options available.
Explore the evolving landscape of internal audit with trends like privacy compliance, third-party risk management, company culture evaluation, and more. Learn how these trends shape the future of auditing.
Learn about the Input Service Distributor (ISD) mechanism under GST, its current clarifications, future changes, and how it impacts the distribution of Input Tax Credit (ITC).
Learn how banks manage country risk through provisioning for both funded and non-funded exposures. Understand the guidelines, disclosures, and reporting requirements.
Understand Section 194S of the Income Tax Act, 1961. Learn about TDS on transfer of virtual digital assets (VDA), thresholds, tax implications, and more.
