The Code on Wages, 2019 requires that excluded salary components should not exceed 50% of total remuneration. Employers may need to restructure pay packages, increasing PF and other statutory benefit calculations while affecting take-home salary.

This guide explains the key provisions of the COFEPOSA Act, 1974 and the 1976 amendment. It highlights how the amendment strengthened preventive detention powers, extended detention periods, and modified procedural safeguards.

The Income-tax Act mandates obtaining and quoting TAN because it serves as a unique identifier for all TDS and TCS compliance obligations. The key takeaway is that non-compliance, including failure to obtain TAN or quoting an incorrect TAN, can result in a penalty of ₹10,000, making timely adherence to procedural requirements essential.

NSE released detailed FAQs to address practical issues in submitting Quarterly Integrated Filing – Governance reports through XBRL. The guidance aims to ensure uniform compliance with SEBI’s corporate governance framework.

The analysis explains the statutory mechanism under Section 168(3) for restoring a functioning Board when all directors resign or vacate office. It also discusses the role of promoters and the Central Government in preventing a governance vacuum.