Learning

Deepti Shikha

29 Mar, 2023

The theory of Input Service Distributor (ISD) is in existence since the Service Tax Regime. According to the CENVAT credit rules 2004, Input Service Distri...

Varun Hariharan

23 Nov, 2020

Risk management is a process in which the future risks of a business are identified. Once the risks are identified, the firm develops effective strategies...

Dashmeet Kaur

21 Apr, 2020

Being the backbone of India, MSMEs play a pivotal part in strengthening the economy. With over a spread of 63.4 million MSME units throughout the country,...

Soumya Bajpai

13 Sep, 2022

Section 8 Company has the objective of the encouragement in the field of arts, sports, science, research, religion, education, social welfare, and protecti...

Soumya Bajpai

24 Nov, 2020

The Companies (Registered Valuer and Valuation) Rules, 2017 and Section 247 of the Companies Act, 2013 both became effective from 18 October 2017. It was j...

Ruchi Gandhi

13 Sep, 2022

All businesses, whether large and small, rely on inflows of cash emanating from sales, investments, loans, and other sources. These cash inflows are offset...

Deepti Shikha

18 Aug, 2020

Finance Bill, 2020 has inserted a new TCS provisions Section 206 (1H) of the Income Tax Act, 1961, to charge TCS on sale of goods, which was to be effectiv...

Deepti Shikha

18 Feb, 2021

Audit documentation is a written record, including electronic documents that are prepared during the course of the audit. The audit documentation forms the...