FAQs & Guidelines for filing of Business Responsibility and Sustainability Report

GENERAL OBSERVATIONS & GUIDELINES ON FILING OF BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT ("BRSR") NSE vide its Circular Ref No. NSE/CML/2024/11 dated May 10, 2024, has issued General Observations, FAQs and Guidelines for the filing of Business Responsibility and Sustainability Report... Read More →

Posted in Direct Tax |

RBI amended FEMA Regulations for direct listing on International Exchange

On January 24, 2024, the Ministry of Corporate Affairs introduced the Companies (Listing of Equity Shares in Permissible Jurisdiction) Rules, 2024. Simultaneously, the Ministry of Finance, Department of Economic Affairs, made amendments to the Foreign Exchange Management (Non-debt Instruments) Rules,... Read More →

Posted in Regulatory |

CBDT extends due date for filing Form 10A-10AB

CBDT extends due date for filing Form 10A/10AB CBDT issues Circular No. 07/2024 dated 25.04.2024, further extending the due date for filing Form 10A/ Form 10AB under the Act, upto 30th June, 2024. This circular apprises that: CBDT had earlier... Read More →

Posted in Direct Tax |

Non-linkage of PAN-Aadhaar- CBDT gives relief to tax deductors-collectors

Non-linkage of PAN-Aadhaar: CBDT gives relief to tax deductors/collectors CBDT vide Circular No. 06/2024 dated 23.04.2024 provides partial relief to tax deductors/collectors by not treating them as defaulter for not deducting/collecting the TDS/TCS at higher rate u/s Section 206AA/206CC on... Read More →

Posted in Direct Tax |

Adjudication of Penalties – Section 454 of Companies Act, 2013

ADJUDICATION OF PENALTIES UNDER SECTION 454 OF COMPANIES ACT, 2013 The Registrar of Companies("ROC") is entrusted with various responsibilities under the Companies Act, 2013 ("Act") and one of them is to adjudicate penalties as per Section 454 of the Act.... Read More →

Posted in Regulatory |