Action Plan 13 of the BEPS project anchored by the Organisation for Economic Co-Operation and Development (OECD) and G20 had set out an extensive framework for Transfer Pricing Documentation.

In an interesting turn of events, a writ petition has been filed before the Bombay High Court by an investor of Reliance Capital Ltd. (RCap) challenging Regulation 3(2)(b)(i) of SEBI...

The mode of communication channelizes transmission for linking one person to another.

In India, CbCR filings have been made applicable from Financial Year 2016-17, modeled majorly on OECD's recommendations in Action Plan 13 of the BEPS project.

The modern world is full of competition with all countries battling the race of economic development.

An ECB refers to commercial loans [in the form of bank loans, buyers’ credit, suppliers’ credit, securitised instruments (e.g. floating rate notes and fixed rate bonds)] availed from non-resident lenders with minimum average maturity of 3 years.

The Reserve Bank of India has introduced amendments to the income recognition, asset classification and provisioning framework for Non-Banking Financial Companies, specifically addressing how Default Loss Guarantees...

The Securitisation Companies and Reconstruction Companies (Reserve Bank) Guidelines and Directions, 2003 (Guidelines) were enacted by the Reserve Bank of India (RBI) with effect from April 23, 2003 in exercise of the powers conferred by the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (Act).

Late last year, the IRDAI had released an exposure draft on regulations governing the establishment and operation of the proposed Indian branch of the Lloyd's of London.

Now in deference to this, CBDT has rescinded the old ICDS and notified amended ICDS to be effective from tax year 2016-17 and onwards.

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 –

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...

The rapidly growing economy of India has seen a massive development in various arenas of the commercial sector.

The country's central government has promoted the concept of competitive federalism by incentivising each state to become the best place to set up and operate a business.

MCA through notification dated 24 March 2021, issued the ‘Companies Amendment Rules, 2021' which effectively amended ‘Rule 11-Other Matters to be Included ..

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.

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...

The Assessee filed appeal before CIT(A) and during the pendency of appeal, filed application before AO seeking stay of demand under Section 220(6) of the Act,

Invoice processing has always been a significant burden on companies. Not only from the perspective of manual labor, but also to actively avoid and ensure any payment leakages.

As we enter the 2026 fiscal planning peak, organizations need to shift their focus from simple license compliance to strategic cost recovery.