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Clause (h) to section 43B of Income Tax Act

February 26, 2024 1779 Views 0 comment Print

Learn how Finance Act 2023’s amendment to Section 43B enhances tax deductions for payments to MSMEs within specified deadlines, boosting compliance and support for small businesses.

Gifting to NRIs: Shares & Money Transfer Rules

February 26, 2024 2949 Views 0 comment Print

Explore the guidelines for gifting shares and money from residents to non-resident relatives under FEMA and LRS, ensuring compliance with Indian regulations.

Streamlining Corporate Compliance: Understanding Companies (Registration Offices and Fees) Amendment Rules, 2024

February 26, 2024 873 Views 0 comment Print

Explore the Companies (Registration Offices and Fees) Amendment Rules, 2024, for streamlined corporate compliance and enhanced ease of doing business in India.

Guide to Secretarial Audit for Company and Practising Company Secretary

February 26, 2024 2097 Views 0 comment Print

Discover the process, guidelines, and duties of secretarial audit for companies and PCS. Ensure compliance with expert insights and guidance.

Allahabad HC Fines University Teacher Rs 5 Lakh for False SC/ST Act Case

February 25, 2024 657 Views 0 comment Print

Allahabad HC imposes a landmark Rs 5 lakh fine on a university teacher for filing false SC/ST Act cases. Analysis reveals the misuse of law and the need for stricter legislation.

No Requirement For Accused To Surrender or Be In Jail For Filing Criminal Revision: MP HC

February 25, 2024 588 Views 0 comment Print

Learn about the recent judgment by Madhya Pradesh High Court that dismisses the requirement for accused to surrender or be in jail for filing a criminal revision. Details analysis provided.

Detailed Analysis on Alteration of Name Clause in the Memodandum

February 25, 2024 1113 Views 0 comment Print

Learn the process of changing a company’s name under the Companies Act 2013. Understand the legal steps, documents required, and the alteration of name criteria.

Debenture Redemption Reserve & Investment – Simplified

February 25, 2024 4662 Views 0 comment Print

Unravel the complexities of Debenture Redemption Reserve (DRR) and Debenture Redemption Investment (DRI) under Section 71 of Companies Act, 2013. Explore simplified guidelines, exemptions, and investor safeguards for effective compliance.

Resolution by Circulation (On Revised Secretarial Standards-1 w.e.f 01/04/2024)

February 25, 2024 2706 Views 0 comment Print

Learn about Resolution by Circulation, its procedure, authority, and differences between existing and revised Secretarial Standards-1 effective from April 2024. 

Order Issuing Process U/S 204 CrPC Has Drastic Consequences; Requires Application of Mind & Can’t Be Passed Casually: SC

February 25, 2024 390 Views 0 comment Print

Explore the significant implications of Supreme Court latest judgment on the order issuing process under Section 204 of the CrPC. Understand the necessity for careful consideration and application of mind in such matters.

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