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SME Exchange: An option for Fundraising

  CA Harshali Salvi    05 May 2021 at 09:52

In India an SME exchange functions within a recognized stock exchange or the main exchange such as the BSE Limited and the National Stock Exchange of India.



RBI issues guidelines for Appointment of Statutory Central Auditors of Commercial Banks, UCBs and NBFCs

  Gaurav Upadhyay    05 May 2021 at 09:52

The Guidelines provide necessary instructions for the appointment of SCAs/SAs, the number of auditors, their eligibility criteria, tenure and rotation as well as norms for ensuring the independence of auditors.



Section 194Q: TDS on purchase of goods

  ALEXANDAR GAZI    05 May 2021 at 09:52

The implication of section 194Q in the Income Tax Act, 1961 is one of the several desperate attempts of the Government to increase the flow of revenue into the exchequer.



Buyer cannot be punished 1st for default of the seller under GST

  CA Umesh Sharma    05 May 2021 at 09:51

Madras HC has recently given some relief to the recipient of goods from the reversal of ITC when no action was taken by the GST department against the defaulting Seller who has not paid the tax collected from the recipient.



Change name in Aadhaar Card

  Bhavin Rafaliya    05 May 2021 at 09:51

In this article, we have given a complete step-wise tutorial on how one can correct their name in their Aadhaar Card, in person, via post or online.



GST Compliance Relaxation in GST Regime issued on 1st May 2021

  Suhasini    05 May 2021 at 09:48

In a bid to provide relief to COVID-19 hit businesses, the finance ministry had on 1st May, 2021 notified nine changes in the compliance requirements under the Goods and Services Tax (GST) regime.



FAQs | Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013

  Aruhi    05 May 2021 at 09:48

Frequently Asked Questions on Circular regarding Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013 issued by MCA on 03.05.2021.



A Detailed Guide to Employee Stock Option Plans (ESOP)

  CA Sapna Ghelani    05 May 2021 at 09:48

Employee stock options refer to a kind of compensation contract between an employer and an employee that carries some characteristics of financial options.



Section 43B: Deduction of certain payments only if actually paid

  Ritik Chopra    05 May 2021 at 09:48

In case a deduction has already been claimed on an accrual basis in any earlier previous year, it will not be allowed again in the year in which it is actually paid.



Section 194-O | An analysis

  Sahil Dhingra    04 May 2021 at 11:42

According to Section 194O, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant.