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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...
The International Financial Services Centres Authority (IFSCA) Regulations 2021, with the aim to develop and regulate financial products, services and inst...
The Income Tax Department is vested with the power to examine the authenticity of the income tax return filed by the assessee, which the department does th...
There are instances during the ordinary course of business where the amount of payable tax is a decimal value which confuses the assessee regarding the act...
A comparison of Germany, Lithuania, and the Netherlands is carried out to identify the best cou...
The SEBI has announced an important decision on 23 March 2026. It helps Alternative Investment...
In the financial sector, “Ease of Doing Business” is a regulatory framework ...
The Securities and Exchange Board of India (SEBI) has issued the SEBI (Issue of Capital and Dis...
Custodians play a crucial role in the Indian securities market. They essentially safeguard...
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