Prabhat Nigam

Never Stop Learning

Prabhat Nigam

About Prabhat Nigam

Prabhat has done his BA LLB (Hons) and has been writing research papers since his law school days. His interest in content writing made him pursue a career in legal research and content writing. His core areas of interest are indirect taxes, finance and real estate.


SEBI Registration

Qualified Foreign Investors (QFIs) Investment in Equity...

The scheme of Qualified Foreign Investor was initially floated by the Government of India with the Reserve Bank of India (RBI) and Securities and Exchange...

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RBI Notification

Highlights of RBI’s Monetary Policy 2022-23

Introduction   The Reserve Bank of India (RBI) has released the first monetary policy on 8th April, 2022 for the financial year of 2022-23. The p...

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Income Tax

Changes Made in The New ITR Form

The Central Board of Direct Taxes (CBDT) has notified a new ITR form for the Assessment Year 2022-23. The new ITR form does not meddle with the applicabili...

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Income Tax

Income Tax Reassessment Notice Quashed: Chhattisgarh HC...

A single judge bench of the Chhattisgarh High Court headed by Justice Parth Prateem Sahu quashed the Income Tax Reassessment Notice which was issued to the...

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SEBI

Risk Management Framework for Electronic Gold Receipts...

The capital market regulator of India i.e. the Securities and Exchange Board of India (SEBI) has come out with an elaborate risk management framework for E...

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NBFC

Large Exposure Framework for NBFC-UL

The central bank has released four separate circulars viz. Large exposures framework for NBFCs- Upper Layer (NBFC-UL), scale based regulations for capital...

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Finance & Accounting

A summary of IAS 21 on Changes in Foreign Exchange Rate...

Foreign currency transactions, foreign activities, and translation to presentation currency are all covered by IAS 21. Foreign currency transactions and op...

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Finance & Accounting

A Guide to the Interpretation of IFRS 10

The component of IAS 27 on Consolidated and Separate Financial Statements that deals with accounting for subsidiaries on consolidation is replaced by IFRS...

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