Popular Articles

Amendments made to SEBI (LODR) Regulations, 2015 dtd. 3rd August 2021 - Implications thereof

Posted by Ramaswami Kalidas 12 August 2021 3753 Views

In the press release issued by SEBI to announce the changes, it has been stated that the amendments made shall be prospective and therefore come into force from January 1, 2022.

SEBI introduces LEI System

Posted by CS Lalit Rajput 08 May 2023 3753 Views

SEBI has introduced 'Legal Entity Identifier' (LEI) system for issuers who have listed or proposed to list non-convertible securities (NCS), securitised debt instruments and security receipts.

"Ek ki Karni Dusre ki Bharni" in TDS Defaults due to Inoperative PAN

Posted by CA Umesh Sharma 12 December 2023 3751 Views

The TDS defaults on account of Inoperative PANs have created a lot of issues among taxpayers. What are some major issues faced by them?

Benefits of goods and services tax

Posted by CS Peer mehboob 09 November 2016 3751 Views

Goods and Service Tax (GST) is a single tax on the supply of goods and services, right from the manufacturer to the consumer. GST is one indirect tax for the wh...

Guide to Securities and Exchange Board of India (SEBI) Act 1992

Posted by CA Shubhi Khandelwal 24 October 2022 3749 Views

The Securities and Exchange Board of India was established on April 12, 1992 in accordance with the provisions of the Securities and Exchange Board of India Act,1992.

Diversification is important when we do investment

Posted by Chirag Singhal 25 October 2016 3749 Views

We have heard many a times that one should have a Diversified investment. But "why" and "how" is the question we all have.

All you need to know about Surrender of IEC License

Posted by Ishita Ramani 24 June 2021 3744 Views

When the IEC holder voluntarily revokes his rights to use the IEC for whatsoever reason, it is said to be the IEC Surrender. If the IEC License is no longer in use then the same can be surrendered.

SA 700 Audit Reporting: Forming an Opinion and Reporting on Financial Statements

Posted by Tanuj Chandra Saxenaa 22 May 2021 3744 Views

SA 700 deals with the responsibility of auditors in forming their opinion on financial statements. This standard also deals with the content and form of the auditor's report that is issued as an outcome of the audit of the financial statements.

Transfer of Immovable Properties on Sale Consideration less than Stamp Duty Valuation

Posted by FCS Deepak Pratap Singh 08 October 2021 3744 Views

Where the consideration for transfer of the asset is less than the stamp duty value, the value so adopted shall be deemed to be the full value of the consideration, for computing income under PGBP.