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The Secretarial Standard-2 (SS-2) on General Meetings has been revised and which is issued by the Council of the ICSI and approved by the Central Governmen...
Section 2(34) the Companies Act, 2013 defines the term “director”. A director means any individual who is appointed as the director of the Company by i...
An audit means an examination of the financial reports which include a balance sheet, statement of changes in equity, income statements, cash flow statemen...
Input Tax Credit on Job Work sector is the significant sector in the Indian Economy. It includes outsourced activities which may or may not convert into ma...
An audit is an independent and systematic process for examination of accounts, books and statutory records of a company or an organization for as...
As per Section 54 of the Companies Act, 2013[1], a company issue Sweat equity shares to its directors or Employees at a discount or for a consideration, o...
An individual can take benefit of an income Tax Refund once his tax liability is below actual taxes which he has paid. This happens when the advance tax, s...
In India, several talks and discussions on “GST Implementation” began back from the year 2000. And finally, after 16 long years, i.e., on 08.08.2016, w...
On June 18, 2025, SEBI announced major changes in the SEBI Merchant Banker Regulations in its p...
The NBFC sector in India has long played a key role in credit distribution. However, the bigges...
The world of offshore jurisdictions is clouded by misconceptions. But these financial hubs like...
Azerbaijan is rapidly positioning itself as a gateway between Europe and Asia and its free zone...
NBFCs or Non-Banking Financial Companies play a vital role in the Indian economy. They provide...
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