SEBI’s informal guidance confirms that corporate governance compliance reports must reach the full Board. Delegation to committees alone does not meet statutory disclosure requirements.
A tax bar body has sought reduction of GSTAT appeal and application fees, citing affordability concerns. The key takeaway is that high costs may defeat the purpose of a statutory appellate forum.
The regulator proposes lowering the Z-Score used in historical stress testing from 10 to 5 for commodity derivatives. The move aims to balance robust risk management with realistic market scenarios and operational efficiency.
The adjudicating authority held that not displaying the company name and statutory particulars at the registered office constitutes a clear breach of Section 12. Procedural lapses were not accepted as a defence, and monetary penalties were upheld.
The adjudicating authority held that non-filing of Form AOC-4 for consecutive years violates Section 137 of the Companies Act. Financial difficulty was rejected as a valid defence, and penalties were upheld against both the company and its officers.
The filing timeline for Annual RoDTEP Returns has been extended to 31 March 2026. Exporters must pay a ₹15,000 composition fee to avail the extended window and retain benefits.
India’s tax laws are adapting to platforms, creators, and cross-border digital services. This piece explains how income-tax provisions, equalisation levy, and GST rules attempt to capture digital value and where complexity still hampers certainty and ease of compliance.
This explainer breaks down how equity mutual funds work, their key advantages, and the risks involved. The takeaway is why they suit long-term investors seeking diversified equity exposure.
This article explains the key differences between cloud and on-premise POS systems and highlights how cost, control, and scalability influence the right choice for retailers.
This piece explains how the 2015 regulations govern exits, withdrawals, and annuity requirements under NPS. The key takeaway is that exit benefits vary by subscriber category, age, and corpus size, balancing flexibility with long-term pension security.
