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.


Digital Payments

Framework of monetary penalty on Payment System Operato...

In the past few years the payment landscape has undergone rapid developments with increased adoption of technology, dis-intermediation, availability of pay...

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Compliances

Everything you need to know about AUAs and KUAs

According to the provisions of Aadhaar Act, 2016, a requesting party could be a person or an agency that submits Aadhaar number and demographic information...

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Taxation

An Overview of Specified Financial Taxation (SFT)

Under section 285BA of the Income Tax Act, 1961, an SFT (Statement of Financial Transaction) or (Specified Financial Transactions) is a report which is fil...

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FEMA

Realisation and Repatriation of Foreign Exchange under...

Any person who is resident in India to whom any amount of foreign exchange is due or has accrued shall, except according to the extent of specific provisio...

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GST

A perspective on applicability of GST on used vehicles...

The advent of Goods and Services Tax (GST) has proven to be a godsend for the automobile sector. The impact of the applicability of GST on used vehicles ha...

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GST

Applicability of GST on supplies under CSR

In furtherance of the efforts to combat the pandemic, the corporate sector deployed their Corporate Social Responsibility (CSR) funds to make available med...

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Insolvency and Bankruptcy

Sale of Going Concern under IBC

The sale of going concern means selling on “as is where is basis” wherein the liquidator sells the business of the company as a whole which is undergoi...

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Insurance License

Risk Management Services after obtaining Insurance Brok...

Risk management service is to assess and quantify the likelihood of financial impact of events occurring in the customer’s world that require settlement...

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