Popular Articles

Provident fund dues are not asset of debtor will be paid in full

FCS Deepak Pratap Singh 19 November 2022 at 08:22

Section 11 of the EPF Act, 1952 clearly provides any sum due to the employees of the organisation towards PF, Insurance Fund are to be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up, as the case may be.

Franklin Templeton debt schemes hit

Yash Porwal 04 May 2020 at 10:46

Franklin Templeton is the country's ninth-largest mutual fund house and manages assets worth Rs. 1.16 lakh crore.With the outbreak of COVID-19 the mutual fund house had to close six of its debt funds.

Whether statement in proposal form amounts to a warranty or is merely descriptive of the risk insured?

FCS Deepak Pratap Singh 11 March 2022 at 09:03

A Proposal form is the most essential and fundamental document required for an insurance contract between a prospective customer and the insurance company. It includes the customer’s necessary information like name, address, age, education, occupation etc. It can also include the person’s medical history.

Short Squeeze - What happened in GameStop stock and can it happen in India?

CA. Anshul Gupta 08 February 2021 at 09:48

In India, such a trade can be executed only in the Derivative Segment. Presently, there are only 140 stocks in the Derivatives Segment in India and all these stocks are widely traded and very liquid.

A Large Number Of Invoices Is Not An Excuse For Not Issuing Tax Invoices Properly

Raj Jaggi 08 December 2025 at 10:48

A detailed analysis of GST invoicing rules for high-volume event organisers. Understand Section 31, Rule 46, the Rs 200 limit, and why Abhishek Arora Ltd. must issue individual invoices for each ticket.

What is Corporate Identification Number (CIN)?

Ishita Ramani 01 September 2023 at 09:12

This article includes information on the corporate identification number (CIN), covering information on the CIN for companies, what it is, how to check it, and other related information.

Understanding the Different Types of Audits: Which One Is Right for Your Business?

CA Tushar Makkar 19 November 2025 at 09:20

Understand the different types of audits - financial, internal, tax, compliance, operational, IT and forensic and learn how to choose the right one for your business.

How to deal with GST UPI Mismatch Notices

Vaibhav Singh 29 November 2025 at 06:17

UPI-GST mismatch notices are rising as tax officers compare digital payment data with GST returns. Learn why UPI settlements cannot be treated as turnover, the legal flaws in such notices, and how businesses can prepare reconciliations and defend themselves effectively.

National Pension System (NPS) - Part 3

CMA Poornima Madhava 21 May 2021 at 09:41

This piece attempts to cover all about Registered Pension Funds, How can one open an NPS account and Tax Benefits available under the Income Tax Act.

Major GST Compliance Updates for 2025: Mandatory MFA, E-Way Bill Restrictions and More

Abhishek Raja 19 December 2024 at 08:33

This article delves deep into each of these updates, explains their implications, and offers practical guidance to help businesses incorporate these changes into their daily operations.