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Major Change Introduced Vide Limited Liability Partnership Amendment Bill, 2021 (“Bill”) Clause Purpose Old Position Amended position comments 2(ia) Introduction of the term ‘debenture’ “debenture” means a non-convertible debenture issued by a limited liability partnership evidencing a debt and constituting a charge on the assets of...

Section 248 of the Companies Act, 2013 Striking of name of the company documents could not prove that the company was working – Whether name to be restores – Held, No. Company A company is an association of two or more persons...

The employers have several responsibilities towards employees , one of which is to deduct TDS on behalf of them. An employer has to file TDS return for the tax deducted under section 192 on the salaries of employees. The...