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Through Corporate Social Responsibility, companies voluntarily contribute to a better society and environment. Corporate Social Responsibility can be defined as a Company's sense of responsibility towards the community and environment in which it operates.
The procedure through which an unlisted company, a start-up or an early stage corporation can be listed on the stock exchange for trade or sale of its securities to the general public in the primary market is known as Initial Public Offering(IPO).
Alternative Investment Funds (AIF for short) are those funds created or established in India as a privately pooled investment vehicle in order to collect funds from specific investors as per a previously defined investment policy.
Under the guidance and monitoring of Securities Exchange Board of India, BSE Ltd had launched its SME platform - BSE SME Platform and the National Stock Exchange of India Limited launched its platform "NSE Emerge" in 2012.
As we are marching towards the end of the F.Y. 2021-22, it’s time to make a few last-minute investments to save taxes. Here are some of the options available to you as mentioned in this article.
As per section 150(1), an independent director can be selected from the data bank containing the names, addresses and qualifications of persons. Such persons should also be eligible and willing to be appointed as an Independent Director.
From the Financial year 2021-22, CARO 2020 is replacing CARO 2016. What is the difference between CARO 2020 and CARO 2016? Is there any additional reporting requirement under CARO 2020? All these questions are answered here
Best Judgment Assessment under section 144
The assessee is required to assess his income and determine if any tax is payable on the basis of return required to be furnished under section 115WD, 115WH, 139 142, 148, 153A or 158BC
A new section 140B has been proposed in the Union Budget,2022. If an assessee opts for filing the return under newly proposed section 139(8A), an additional tax is required to be paid under Section 140B.
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