Articles by Affluence Advisory

Choosing Growth Capital: NCDS vs CCDS

Posted by Affluence Advisory 29 December 2025 60 Views

Understand the key differences between NCDs and CCDs, their regulatory treatment, dilution impact, and when businesses should choose each funding option.

Should Founders Be Classified as Promoters Before an IPO? A Practical Guide

Posted by Affluence Advisory 25 December 2025 81 Views

Understand the meaning of 'Founder' and how it differs from 'Promoter' under Companies Act and SEBI laws, including control, liabilities and IPO implications.

Whether Scrutiny Under GST In Terms Of Section 61 Of CGST Act Is Compulsory

Posted by Affluence Advisory 22 December 2025 151 Views

GST return scrutiny under Section 61 remains disputed. Read key High Court rulings on ASMT-10, taxpayer safeguards and direct SCN issuance.

The Multi-Lender Paradigm Decoding RBI's Co-Lending Directions, 2025 for Multi-Lender Platforms

Posted by Affluence Advisory 20 December 2025 104 Views

RBI Co-Lending Directions 2025 reshape India's multi-lender digital lending ecosystem, mandating real-time compliance, transparency, data integrity, and advanced platform governance.

Understanding Due Diligence: A Simple Guide to Smart Business Decisions

Posted by Affluence Advisory 17 December 2025 94 Views

Understand what due diligence really means, why it matters before deals, and how financial, legal, tax, and operational checks help uncover hidden risks and make smarter business decisions.

RBI's Masterstroke: How Granting SRO Status to FIDC Will Reshape NBFC Governance

Posted by Affluence Advisory 12 December 2025 131 Views

RBI's move to grant SRO status to the Finance Industry Development Council (FIDC) marks a major shift in NBFC regulation.

Arbitration and E-Adjudication: The MCA's New Push for Faster Dispute Resolution

Posted by Affluence Advisory 11 December 2025 113 Views

Explore the MCA’s Companies (Adjudication of Penalties) Amendment Rules, 2024, introducing a new e-Adjudication platform to digitize penalty proceedings and enhance corporate compliance.

Compliance And Valuation In Slump Sale Transaction u/s 50B

Posted by Affluence Advisory 10 December 2025 695 Views

Understand the concept of slump sale under Section 2(42C) of the Income Tax Act, 1961, including its definition, capital gains computation, FMV rules, and key tax implications for buyers and sellers. Learn how net worth is calculated, GST impact, compliance requirements, and corporate law considerations for undertaking transfers.

Board Report Disclosure Requirements For OPCS, Small Companies And Private Companies

Posted by Affluence Advisory 29 November 2025 427 Views

A comprehensive guide to Board's Report disclosures under Section 134 of the Companies Act, 2013, highlighting exemptions for OPCs, Small Companies, and Private Companies.

SWAGAT-FI: India's Single-Window Framework for Accelerating Long-Term Foreign Capital

Posted by Affluence Advisory 27 November 2025 86 Views

Discover how SEBI's SWAGAT-FI Framework is transforming FPI onboarding with a unified single-window system, harmonised SEBI–FEMA–AIF compliance, simplified 10-year registration, and faster digital grievance redressal making India a more transparent, efficient, and globally competitive investment hub.