Learning

An account aggregator is a non-banking financial company that conducts business by contractually offering the service of retrieving or gathering financial...

In recent times new methods of outsourcing is to redefine the way of working.  Co-sourcing involves a collective agreement between the vendee and mult...

The offshore derivative instruments or ODI are the investment vehicles that are used by the overseas investors for getting an exposure in Indian equities o...

The investment by an investor in the assets of a foreign nation, such as stocks and bonds listed on a stock exchange is known as Foreign Portfolio Investme...

A massive amount of money and capital is required during the incorporation or starting of any business. Various expenses are incurred by businessmen for th...

An analysis and evaluation of a company's management's abilities to achieve corporate goals is known as a management audit. A management audit does not loo...

Companies that conduct business in multiple nations face a significant obstacle when it comes to corporate international tax planning. They must strategica...

Sections 197 and 197A of the Income Tax Act talk about the lesser rate of TDS or NIL TDS. According to these sections, the individual can apply for an exem...

A venture's receipt of government grants is crucial for the preparation of financial statements for two reasons. First, an appropriate accounting strategy...

An audit's purpose is to ensure that management has presented a true and fair picture of a company's financial performance and position. Whereas financial...

On January 18, 2023, the Ministry of Corporate Affairs (MCA), issued a notification inviting comments from the public on changes being considered to the In...

Section 156 of the IT Act provides that in cases wherein any penalty, fine or any other sum is required to be paid as per this Act, the AO must...