The concept of Significant Beneficial Ownership is brought by the Ministry of Corporate Affairs ("MCA") to identify those individuals who indirectly control or exercise significant shareholding in the Company through layers of artificial entities like Companies or LLPs.
Critical analysis of the Consultation Paper submitted by SEBI with regard to recommendations on proposed amendments to SEBI (LODR) Regulations, 2015
The Lok Sabha on Saturday i.e. 19th September 2020 passed a bill to further amend the Companies Act and decriminalize various compoundable offenses as well as promote ease of doing business in the country.
How to reconcile GTR2B with Purchase Register
The Finance (No. 2) Act, 2019 has inserted a new seventh provision to section 139(1) to provide for mandatory filing of return of income for undertaking certain high-value transactions even though the person is otherwise not required to file a return of income.
1. Non-applicability of Section 206AA to non-residents to whom Section 139A does not apply on account of Rule 114AAB: Section 206AA provides that any perso..
Distractions during study hours has proven to be a problem for everybody. Let us uncover some of the ways to tackle those distractions and work on increasing our overall productivity.
Amendment made in Section 206C (1H) of the Income Tax Act regarding the liability to collect TCS @ 0.1%, on the sale value exceeding Rs. 50 lakh for each buyer...
Is Parking area a lease or a non-lease component as per Ind As-116?
Computer Age Management Services Limited (CAMS) is set to launch its IPO on 21st September 2020. The Company has offered to sell 1,82,46,600 equity shares by which NSE Investments will completely exit from the company.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Gupta Sachdeva & Co. Chartered Accountants
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