Popular Articles

Enhancing Ease of Doing Business for Portfolio Managers: SEBI

Posted by CA Aman Rajput 17 February 2024 1079 Views

This article outlines various recommendations put forth by SEBI's Ease of Doing Business (EODB) working group and additional proposals aimed at streamlining processes and enhancing investor experience within the portfolio management industry.

All About Form 10BD under Income Tax Act

Posted by Poojitha Raam Vinay

29 May 2024 1079 Views

Finance Act 2021 introduced an amendment where the trusts had to file a statement of donations received in each financial year as per section 80G(5)(viii) and as per section 35(1A)(i).

Understanding the Process to become an Insolvency Professional

Posted by CA Gyati Gupta 02 April 2024 1078 Views

The IBC provides a unified legal framework for the timely resolution of insolvency cases and promotes ease of doing business in India.

Employee Travel Tax-Free Perquisites: Income Tax Bill 2025

Posted by Rashmi 19 March 2025 1077 Views

Understand the Income Tax Bill 2025's new rules on tax-free employee travel perquisites. Learn how employer-funded commutes are now clearer and potentially tax-exempt.

Code Of Conduct & Qualifications Of Independent Directors

Posted by FCS Deepak Pratap Singh 09 October 2023 1076 Views

The retired IAS officer wants to know the qualifications of an independent director and also wishes to know any code of professional conduct with reference to the provisions of the Companies Act, 2013. State the same.

Waiver of Right to Receive Dividend under the Companies Act, 2013

Posted by CS Divesh Goyal 29 April 2025 1074 Views

This article provides a comprehensive legal overview of the concept of dividend waiver, its treatment under Indian corporate jurisprudence, procedural mechanism, implications, and judicial precedents

PF/ESI Deduction: Section 36(1)(va) vs 43B Explained

Posted by Vivek Jalan 13 December 2025 1073 Views

Understand the crucial difference between Section 36(1)(va) and 43B regarding employee PF/ESI deductions. Learn why delayed deposits are disallowed.

RBI caps dividend declaration by NBFCs

Posted by Corporate Professionals 02 July 2021 1073 Views

RBI has notified the guidelines on the declaration of dividend by NBFCs, with an objective to infuse transparency and uniformity in the practice of corporates. ...

Exploring the Resale Method in Transactions with Limited Value Addition by Distributors

Posted by Vivek Jalan 08 December 2023 1071 Views

Resale method appropriate in Transfer Pricing where there is no Value Addition to traded goods by the distributor

GST Alert: Tax-Free Waste Management Services for Municipalities

Posted by CS Lalit Rajput 14 March 2026 1070 Views

Understand the recent GST ruling exempting conservancy and solid waste management services provided to local authorities. Learn how this impacts your business.