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E-Form INC 22A has been introduced by the MCA for the address validation of all registered companies under the Companies Act, 2013. This form was introduced by the MCA on the 21st of February, 2019. The e-Form INC 22A...
There are two varieties of capital property relying upon their holding interval: Brief time period Capital Gains Long run Capital Gains Following is the kind of capital gain and its interval of holding to qualify as both ‘short-term capital gain’...
12 functions of an Human Resource Management Human Resources Management ensures the smooth functioning of an organisation. The process starts with formulating the right policies for the job requirements and ends with ensuring a successful business growth of the company....

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After resign, Director can’t be held responsible

After resignation, Director can’t be held responsible for daily affairs of Company including Cheques issued and dishonoured. Fact of the case: The petition was filed seeking...
Limited Liability Partnership Act 2021

Major Change Introduced Vide Limited Liability Partnership Amendment Bill, 2021 (“Bill”)

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...
Special Features

DEBT RECOVERY TRIBUNAL (DRT)

Salient features of Debt due to Banks and Financial Institutions Act, 1993:- Expeditious adjudication and recovery of Debts: The object of the Act is...

Further extended due date

  KIND ATTENTION TAXPAYERS! The due date for filing of Income Tax Returns (ITRs) for AY 2025-26, originally due on 31st July 2025, was extended to...

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