The “One Nation, One Election” idea is all about bringing together the national and state elections for one big event. This approach could save India a lot of money! By holding elections simultaneously, we can cut down the costs and resources needed for running multiple polls. This means savings in administrative expenses, security, logistics, and […]
Understand audit trail requirements under various laws in India, including the Companies Act, Income Tax, GST, and SEBI regulations, with an example of P2P process.
Section 194T mandates 10% TDS on partner payments exceeding ₹20,000. Changes to Section 40(b) revise allowable remuneration from April 1, 2025.
GST on textile branch transfers impacts working capital & operations. Learn about key issues, compliance burdens, & potential solutions for businesses.
Supreme Court rules in Ashish Kakkar case that an arrest memo does not fulfill the legal requirement of furnishing grounds of arrest under BNSS 2023 and Article 22(1).
An analysis of SEBI’s 2011 takeover regulations, their role in protecting minority shareholders, preventing hostile takeovers, and ensuring market transparency.
Learn the rules for auditor appointments under the Companies Act, 2023, including first auditor, subsequent appointments, casual vacancies, and auditor rotation.
Understand GST on JDAs, including tax rates, reverse charge, ITC eligibility, and compliance for builders, developers, and landowners under the GST regime.
Learn key steps for conducting an effective Board evaluation in India. Improve Board performance with the right methodology, feedback, and action plans.
Summary: A debenture is a debt instrument issued by a company as per Section 2(30) of the Companies Act, 2013. It can be convertible, non-convertible, secured, or unsecured. Private companies can issue only secured Non-Convertible Debentures (NCDs) unless they are listed on a recognized stock exchange. If an NCD is neither secured nor listed, it […]
