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SEBI

Disclosure in Research Reports mandated by SEBI

Disclosure in Research Reports mandated by SEBI

Before issuing a research report, a Research Analyst should disclose certain mandatory disclosures in the research reports as provided under the RA regulat...

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RBI Notification

RBI extends access to Centralized Payment System to non...

RBI extends access to Centralized Payment System to non-banks in phases

The Reserve Bank of India vide notification dated 28th July 2021 allowed authorised non-banks payment system providers, including prepaid payment issuers,...

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fintech startups

Legal Requirements and Compliances for a Fintech Startu...

Legal Requirements and Compliances for a Fintech Startup in India

With the growth of start-ups in the Fintech industry, the future of fintech looks bright in India. Other factors such as penetration of mobile users, conti...

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NBFC

Factoring Regulation (Amendment) Bill 2021: Drawing 900...

Factoring Regulation (Amendment) Bill 2021: Drawing 9000 NBFCs

The parliament recently passed the Factoring Regulation (Amendment) Bill 2021 to provide relief to the MSME sector and help them to ensure a smooth capital...

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IPO Support

All about Initial Public Offerings (IPOs)

All about Initial Public Offerings (IPOs)

You would have come across this news lately that an Indian start-up turned unicorn and went ahead with the step to go public through their Initial Public O...

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GST

Applicability of GST on Immovable Property including TD...

Applicability of GST on Immovable Property including TDR

GST is a destination based tax upon the destination or consumption of goods or services. Further GST is also applicable on supply of goods and services rel...

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Income Tax

Analysis of Incriminating Material (IM) and Search Asse...

Analysis of Incriminating Material (IM) and Search Assessment

Assessment of Income as per section 143(3) read with section 153A, must have nexus to the Incriminating Material (IM), if any, found during the course of s...

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Income Tax

Insertion of Section 194P in the Income Tax Act

Insertion of Section 194P in the Income Tax Act

The Finance Act 2021 inserted a new section to provide relief to the senior citizens who is 75 years of age or more from the burden of filing the return......

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