Explore the nuances of share transfers in private limited companies under the Companies Act, 2013, focusing on dematerialized securities and the role of demat enabling provisions.
Explore legal perspectives and judicial precedents regarding Tax Deducted at Source (TDS) applicability on Common Area Maintenance (CAM) charges under Section 194I of Income Tax Act.
Learn about the reporting requirement for audit trail under the Companies Act, 2013, its implications, management’s and auditor’s responsibilities, and preservation requirements.
Explore the US Corporate Taxation overview in the Tax Cuts and Jobs Act (P.L. 115-97). Learn more about its flat 21% rate & the move to a territorial system.
Understand the process of filing a claim before a Resolution Professional in Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code.
Explore recent amendments by the MCA regarding LLPs, including rules on Significant Beneficial Owners and filing requirements. Learn about the transition period, implications, and benefits for enhanced compliance and transparency within LLPs.
Learn about recent amendments to CSR rules and the filing procedure for Form CSR-2, mandated by the Ministry of Corporate Affairs. Understand the applicability, requirements, and compliance process for enhancing Corporate Social Responsibility in India.
Delve into India’s corporate governance evolution since the 1991 economic crisis, focusing on the role of independent directors. Explore the legal framework, challenges, and future prospects for enhancing governance practices.
Explore the legal framework, exemptions, and compliance challenges surrounding the obligation of foreign companies to file income tax returns in India. Learn about transfer pricing requirements and the implications of non-compliance.
Explore the key highlights of India’s Interim Budget 2024, including socio-economic reforms and taxation changes. Understand the implications of the revamped ISD provisions under GST.