Learning

Ashish M. Shaji

23 Mar, 2021

The Ministry of Corporate Affairs notified about the changes that have been made through the Companies (Amendment) Act, 2020. There are certain changes tha...

Ashish M. Shaji

23 Mar, 2021

The Reserve Bank of India vide A.P (DIR) Series circular no. 12 dated 26 February 2021 allowed certain relaxations in investment by the Foreign Portfolio I...

Ashish M. Shaji

23 Mar, 2021

With the lack of a standardized process for forensic accounting and investigation, the Institute of Chartered Accountants of India[1] is developing the fir...

Navdisha Sehgal

11 Jul, 2023

The MSMED (Micro, Small, and Medium Enterprises Development) Act, 2006 (hereinafter referred to as MSMED Act) was enacted on 16th June 2006, by the notific...

Navdisha Sehgal

22 Mar, 2021

Start -up India Seed Fund Scheme (SISFS) was approved by the Government of India. The scheme aims to offer financial assistance to start-ups for various st...

Ashish M. Shaji

22 Mar, 2021

The Securities Exchange Board of India recently rolled out the legal entity template through the powers conferred on it under Section 11 (1) of the SEBI Ac...

Navdisha Sehgal

20 Mar, 2021

As per Income Tax Act, 1961, a person must file TCS return, failing which he will be penalized under sections 234E, 271H of the Income Tax Act, 1961. The p...

Ashish M. Shaji

20 Mar, 2021

Before the GST regime, cases of inverted duty structure were seen where import duty on raw materials that were used in the production of finished goods was...