Popular Articles

Relevance of AI & IA in Financial Applications for SME Sector

Tulasi S Sastri 24 April 2025 at 12:49

Ever since computing entered the business world, decades ago, financial processes have been one of the beneficiaries of computerization, with applications from many software developers.

Finance Bill 2026: Balancing Flexibility With Compliance Discipline

Raj Jaggi 16 February 2026 at 09:16

Clause 83 of the Finance Bill, 2026 proposes substitution of Sections 427 and 428 of the Income-tax Act, 2025, introducing a structured fee framework for delayed returns, audit reports, financial transaction statements, and accountant certifications, effective April 1, 2026.

Receivable Audits & External Confirmations on Financial Reporting

J. D. Shah Associates 23 January 2025 at 08:34

In the current business environment, accurate financial statements are crucial for effective decision-making and ensuring financial stability. Let's dive deeper into why these practices are so important for your business.

IPO through Pre-Filling of Draft Offer Document

CS Anshika Gupta 30 April 2024 at 14:06

SEBI introduced this amendment with the aim of safeguarding sensitive business information in the Draft Red Herring Prospectus (DRHP), particularly at the time where there is an uncertainty that whether the IPO will be executed or not.

Does Section 203 cover Private Companies?

Affluence Advisory 12 February 2025 at 06:45

While Section 203 is the primary operational provision, the definition in Section 2(51) serves solely to define the meaning of the expression of Key Managerial Personnel (KMP).

Building your office? Be prepared to lose the ITC

Raj Jaggi 05 January 2026 at 09:43

Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.

Common Time Limit for Demand Notices: Key Implications for Cases Involving Fraud, Suppression, or Willful Misstatement

Bimal Jain 05 October 2024 at 14:19

Common time limit for issuing demand notices and orders, regardless of whether the case involves fraud, suppression or willful misstatement

Rahe Na Rahe Hum: The Humble Beginnings of Lata Mangeshkar Ji - Part I

Raj Jaggi 30 September 2025 at 16:49

The Voice That Became India's SoulBorn on 28th September 1929, LATA MANGESHKAR JI was more than a singer-she was the very soul of India. Revered as the Nighting..

Addressing the Lapses in Section 186(2) of the Companies Act, 2013

Kotte Murali Krishna 04 March 2025 at 08:33

I want to discuss a crucial issue that has been significantly contributing to the rise of defaulted companies, particularly among listed companies. This issue stems from certain lapses in Section 186(2) of the Companies Act, 2013, which governs loans and investments made by companies.