There are various ways through which a company can raise capital i.e. issue of equity, preference shares, issue of debentures, bonds, deposits etc. If the shareholders are not willing to dilute their stake then they may go for issue of debentures, bonds, accepting deposits etc. Another way is issue of shares (equity or preference) by […]
1) Most important point is the existence of Very nature of Limited liability concept, which exposed the creditor with unlimited risk who are highly remain unsecured, that includes Govt also. So, it gives the unlevered power to Promoters to expose the business to high risk and leave the liability of the company unsettled and yet […]
What is Electronic-Commerce? As per section 2(44) of the CGST Act, 2017, ‘Electronic Commerce’ means the supply of goods or services or both over digital or electronic network. Who is Electronic Commerce Operator? As per section 2(45) of the CGST Act, 2017, ‘Electronic Commerce Operator’ means any person who owns, operates or manages digital or […]
In order to tighten the corporate governance related disclosure norms for *[high value debt listed entities], the SEBI (Listing and Obligations and Disclosure Requirements), Regulations 2015 (“Listing Regulations”) vide notification dated September 07, 2021, made Regulations 15 to 27, applicable to high value debt listed entities on a ‘comply or explain’ basis until March 31, […]
CBIC has issued on 30th September 2021 in notification No.06/2021–Central Tax (Rate) to notification No.12/2021–Central Tax (Rate) to amend the existing notifications which will be effective from the 1st October 2021.
Post-1990, the country has unlocked many business opportunities in almost every sector of the economy. This has, in turn, created a long list of professional opportunities for experts both at the domestic and global levels. As a focused approach of making India no. economy in the world every sector, the industry is contributing one way or other.
Understanding Section 28(va) and Section 40(a)(ia) of the Income Tax Act, 1961. Explore provisions and solutions to related problems in this informative blog post.
The present age is often considered as the digital age, we are blessed to be born in the internet era which is a four-decade-old creation now. As compared to other industry the world of cyber industry is booming and will be permanent till human life as the more the use of technology the more the growth opportunities.
Robust Internal Controls including COBIT 2019: Must to achieve Enterprise Mission – Role of CAs Internal Controls are systematic and procedural steps adopted by an organization to mitigate risks, primarily in the areas of financial accounting and reporting, operational processing, and compliance with laws and regulations. They are steps taken to strengthen the organization’s systems […]
Versatile Role of CAs In Areas The Human Asset Management, Accounting, Soft Skills Training, Creating Robust HR Dept And Compliance of Employment Laws This article purported to give you insight information of the human resources world in terms of lucrative professional opportunities available for chartered accountants. 1. What is Human Resource? The term resources imply […]