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  • Article

    MCA Grants Extension For Filing Cost Audit Report Under Rule 6(5) Of The Companies (Cost Records And Audit) Rules, 2014

    Taking into consideration, the various representations received from the stakeholders for the extension in the last date of filing, the Ministry of Corporate Affairs (MCA) vide its General Circular No.15/2021...
    IndiaAccounting and Audit
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Auditing The Companies For Green Compliance

    The modern world is full of competition with all countries battling the race of economic development.
    IndiaEnvironment
    S.S. Rana & Co.
    S.S. Rana & Co.
Article

CBDT Amends Income Computation And Disclosure Standards And Also Defers Them By A Year 2016-17

Now in deference to this, CBDT has rescinded the old ICDS and notified amended ICDS to be effective from tax year 2016-17 and onwards.
IndiaTax
Nangia & Co
Nangia & Co
  • Article

    NCLT Confirms That Requirements Of The Companies Act Do Not Apply On Commencement Of Voluntary Liquidation

    In a recent case, the New Delhi Bench of the National Company Law Tribunal (NCLT) accepted the proposition that once the voluntary liquidation is commenced in respect...
    IndiaCorporate/Commercial Law
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Food Safety Auditing With Great Care

    The rapidly growing economy of India has seen a massive development in various arenas of the commercial sector.
    IndiaFood, Drugs, Healthcare, Life Sciences
    S.S. Rana & Co.
    S.S. Rana & Co.
  • Article

    CBDT Extends Due Date For Filing Return From October 31, 2025 To December 10, 2025 For The AY 2025-26

    CBDT vide Press release dated 29th October, 2025 extends the due date for furnishing return of income u/s 139(1) of the Act for the AY 2025-26, in respect of assessees' referred in clause (a) of Explanation 2 to section 139(1) of the Act, from October 31, 2025 to December 10, 2025.
    IndiaCorporate/Commercial Law
    Dewan P.N. Chopra & Co.
    Dewan P.N. Chopra & Co.
  • Article

    Reporting Of Frauds By The Auditor - 5 Considerations

    On 14 December 2015, the Ministry of Corporate Affairs (MCA) came out with a notification pertaining to reporting of frauds..
    IndiaCriminal Law
    Deloitte
    Deloitte
  • Article

    Insolvency And Bankruptcy Board Of India (Insolvency Resolution Process For Corporate Persons) (Second Amendment) Regulations, 2022

    The Insolvency and Bankruptcy Board of India (the Board) vide its circular no. IBBI/2022-23/GN/REG084 dated 14 June 2022, in exercise of the powers conferred under clause...
    IndiaInsolvency/Bankruptcy/Re-Structuring
    Khaitan & Co.
    Khaitan & Co.
  • Article

    From Waste To Control: Using SAM To Protect Your 2026 Budget

    As we enter the 2026 fiscal planning peak, organizations need to shift their focus from simple license compliance to strategic cost recovery.
    IndiaWealth Management
    Ankura Consulting Group LLC
    Ankura Consulting Group LLC
  • Article

    Special Audits By Telecom Department

    The mode of communication channelizes transmission for linking one person to another.
    IndiaAccounting and Audit
    S.S. Rana & Co.
    S.S. Rana & Co.
  • Article

    SEBI: Circular On Industry Standards

    The Securities and Exchange Board of India ("SEBI") vide circular dated February 14, 2025 ("Circular") inter alia introduced some amendments to certain parts of the Master Circular for compliance...
    IndiaCorporate/Commercial Law
    Argus Partners
    Argus Partners
  • Article

    What RBI's Draft Lending To Related Parties Directions Mean For Next-Gen Governance In NBFCs

    The Reserve Bank of India ("RBI") has released its Draft Directions on Lending to Related Parties for Non-Banking Financial Companies (NBFCs)...
    IndiaCorporate/Commercial Law
    AK & Partners
    AK & Partners
  • Article

    New Rules For OTTs: Disclaimers For Cigarettes And Tobacco Products

    The Ministry of Health and Family Welfare (MOHFW) notified the Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution)...
    IndiaTax
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Amendments To The Companies (Audit & Auditors) Rule 2014

    MCA through notification dated 24 March 2021, issued the ‘Companies Amendment Rules, 2021' which effectively amended ‘Rule 11-Other Matters to be Included ..
    IndiaAccounting and Audit
    Bhuta Shah and Co. LLP
    Bhuta Shah and Co. LLP
  • Article

    Disclosure Of Information Related To Forensic Audits Of Listed Entities

    On October 8, 2020, the Securities and Exchange Board of India amended the SEBI Regulations, 2015 vide SEBI Regulations, 2020.
    IndiaAccounting and Audit
    CMS INDUSLAW
    CMS INDUSLAW
  • Article

    Watching The Watchmen: Evolving Role Of Auditors

    The roles of various gatekeepers of corporate governance, such as auditors, independent directors and credit rating agencies, has increasingly come under scrutiny as a response to the various financial scandals that shook corporate India –
    IndiaAccounting and Audit
    S&R Associates
    S&R Associates
  • Article

    Amendment In Rule 3 Of Companies (Accounts) Rule

    Rule 3 of Companies (Accounts) Rule 2014 prescribes the manner of books of accounts to be kept in electronic mode. To this rule, MCA has recently added a proviso stating that accounting software
    IndiaCorporate/Commercial Law
    Nexdigm Private Limited
    Nexdigm Private Limited
  • Article

    Paris & PCT Implementing Legislations

    IndiaAccounting and Audit
    Anand & Anand
    Anand & Anand
  • Article

    SEBI's Policy Proposals To Curb Abrupt Resignations Of Auditors From Listed Companies

    The Securities and Exchange Board of India (SEBI) has observed that many statutory auditors of listed companies have abruptly resigned without completing their assignment for the year.
    IndiaCorporate/Commercial Law
    Khaitan & Co.
    Khaitan & Co.
  • Article

    Recalibration Of Statutory Auditors' Responsibilities With Respect To Corporate Fraud

    The National Financial Reporting Authority ("NFRA"), India's audit regulator, earlier this year, published a circular relating to the appropriate discharge...
    IndiaCriminal Law
    BTG Advaya
    BTG Advaya
  • Showing 21–40 of 156 results

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