Summary: This editorial outlines the annual compliance obligations for Deemed Public Limited Companies under the Companies Act, 2013, updated through March 2025. A company is considered “Deemed Public ...

Annual Return of Every Public Company should be signed by a Company Secretary in employment. There is no mandatory compliance for this quarter under Companies Act. Except above 20 (Twenty), there may ...

In this Flash editorial, the author begins by referring to the provisions of the Companies Act, 2013 read with all the Amendment Acts and rules mentioned there till March 2025. Further, author has ...

Dormant Companies are required to Conduct at least one board meeting in each half of the calendar year, with a minimum gap of 90 days between two meetings. Dormant Companies are required maintain ...

Meaning of a Multi-National Corporation (MNC): A multinational corporation (MNC) is a company that has business operations in at least one country other than its home country and generates revenue ...

Summary: The annual compliance calendar for non-small private companies outlines mandatory filings and procedures as per the Companies Act, 2013, including its amendments and exemptions introduced ...

The assessee challenged the additions on the grounds that no incriminating material had been found during the search to suggest any undisclosed investment. They argued that the DVO’s valuation report ...

Audit fee provisions are not allowable unless they meet the test of accrual & crystallization. Prior period payments can be allowed, but only if reflected clearly in the books. This ruling reinforces ...

The Tribunal noted that although the assessee was not present during the hearing, it proceeded to decide the matter based on ...

A new investor who has started investing from January 2024, has his portfolio turned red, but new investor must not panic from these situations and stick to his investment strategy. At first he must ...

Supreme Court held that as there was no privity of contract between the concerned parties therein, no ‘ deficiency ’ would arise and the action (complaint) would not be maintainable before the ...

Summary: The Indian government has introduced amendments to Section 143(1) of the Income Tax Act, 1961, as part of its efforts to combat tax evasion and fraud. Section 143(1) governs the processing of ...