Articles by CS Akansha Rathi

RBI Eases NBFC Rules: Certain Companies Exempted From Registration From July 1, 2026

Posted by CS Akansha Rathi 15 May 2026 301 Views

The Reserve Bank of India has eased NBFC regulations by exempting certain low-risk entities from registration requirements effective 1 July 2026. Here's who qualifies as an Unregistered Type 1 NBFC and what the new RBI framework means.

Buyback of Shares - Process and Taxation

Posted by CS Akansha Rathi 27 August 2024 1571 Views

The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.

SS 4 - Report of the Board of Directors

Posted by CS Akansha Rathi 09 February 2023 2137 Views

To promote the standardised practices in preparation of Board's Report, the ICSI has issued SS-4 effective from 1st October 2018 for Voluntary adoption by the Companies.

Analysis on: Business responsibility and sustainability reporting (BRSR)

Posted by CS Akansha Rathi 26 November 2022 5360 Views

BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.