PFRDA introduces new guidelines and a revised form for NPS subscriber onboarding. Learn about the updated digital and physical registration modes, various KYC options, and how CKYC/Bank CBS data simplifies enrollment.
Analysis of Capital Gains Exemptions (Sec 54, 54B, 54EC, 54F, etc.) for individuals and businesses, covering reinvestment in property, agricultural land, specified bonds, and industrial relocation, including judicial view on compliance requirements.
Summary of Income Computation and Disclosure Standards (ICDS) and their mandatory reconciliation with Accounting Standards for calculating taxable income under the Income-tax Act.
PGBP governs the computation of business and professional income. It defines chargeable income (Sec. 28, 41) including statutory and deemed receipts, and allows detailed deductions (Sec. 30-37) for operational costs, depreciation, scientific research (Sec. 35), and capital expenditures for specified businesses (Sec. 35AD).
Analysis of India’s GST regime, focusing on indirect access to Input Tax Credit (ITC) via intermediaries, systemic vulnerabilities, judicial trends, and necessary policy reforms.
SEBI has relaxed the disclosure requirements for audit committees and shareholders in related party transactions (RPTs), allowing smaller transactions below ₹10 crore or 1% of turnover to provide limited information under the new Annexure-13A format.
A checklist for business owners to choose the right injunction solicitor. Find experts with legal knowledge, strategic thinking, and a history of protecting businesses.
Haiderpur Fertilizer Producer Company Ltd. and its directors were penalized for failing to file Financial Statements for FY 2022-23. ROC Kanpur imposed fines under Section 137(3) of the Companies Act, highlighting directors’ personal liability.
ROC Kanpur penalizes Haiderpur Fertilizer Producer Co. and five directors ₹4.32 Lakhs under Section 92(5) for failing to file the Annual Return for FY 2022-23.
ROC Vijayawada penalizes THREE SEASONS EXIM and directors ₹3.5 Lakhs under Section 450 for failing to send EGM notice to a director and improper minute-keeping.
