Understand the meaning of 'Founder' and how it differs from 'Promoter' under Companies Act and SEBI laws, including control, liabilities and IPO implications.
ESOP vs Sweat Equity explained for startups: key differences, legal framework, tax impact, dilution effects, and when to choose ESOPs or Sweat Equity to attract, retain and reward talent effectively.
Union Budget 2026-27 prioritises infrastructure and industry with higher capex, while agriculture faces low investment, no legal MSP guarantee, rising costs, and climate risks.
Finance Bill, 2026 amends Sections 480-485 and 494 of the Income Tax Act, 2025, introducing graded punishments, stronger safeguards for verification integrity, accountability for repeat offences and confidentiality protection. Effective 1 April 2026.
A rights issue allows companies to raise capital by offering discounted shares to existing shareholders in proportion to their holdings. Learn about the rights issue process, key features, compliance steps, subscription period, allotment, and fund utilization in detail.
Understand the key rights and duties of partners in a Registered Partnership Firm under the Indian Partnership Act, 1932, and why a clear Partnership Deed is essential.
A critical analysis of Donald Trump's proposed Board of Peace, its implications for global order, leadership credibility and India's strategic response.
Discover how Chartered Accountants drive corporate governance, manage risk and safeguard transparency making them indispensable leaders beyond the numbers.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
IDT LIVE Exam Oriented Batch | May 2026, Sept 2026 & Jan 2027