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Marimganti Tarun Fcma

Latest Posts by Marimganti Tarun Fcma

Analysis of Director Loans under Companies Act, 2013 & Income Tax Act, 1961

January 7, 2026 10893 Views 0 comment Print

Explains how director funding, though permitted under company law, can create adverse tax consequences if inconsistently classified or documented.

Applicability of Section 269SS of Income Tax Act, 1961 to Director’s Current Account Transactions

December 15, 2025 7332 Views 2 comments Print

Explains when director cash infusions qualify as current account transactions and why genuine business support may fall outside Section 269SS penalties.

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