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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...
Alternative Investment Funds (AIFs) are a type of investment vehicle where money is invested ou...
Since the launch of Startup India in 2016, the startup world in India has undergone a major tra...
GIFT City is emerging as one of the most important finance and IT hubs in India. The vision of...
The Reserve Bank of India regulates the country's financial system and digital payment system....
On April 8, 2026, Sanjay Malhotra, Governor, Reserve Bank of India, made an important announcem...
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