Month: September 2025
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Shareholders Meeting Notice Mastery: Your Ultimate Guide to AGM & EGM Compliance Under Companies Act 2013
Introduction The notice of shareholders meeting is a critical compliance requirement under the Companies Act 2013. Whether it’s an Annual General Meeting (AGM) or Extraordinary General Meeting (EGM), proper notice…
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Quorum Requirements for AGMs and EGMs Explained
Essential quorum provisions for AGMs and EGMs under Indian corporate law – A concise guide for professionals and students What is Quorum? Quorum is the minimum number of shareholders required…
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Chairman Appointment in Shareholders Meetings: A Guide
The appointment of a chairman in shareholders meetings is a critical corporate governance mechanism that determines who controls the proceedings and decision-making process. Understanding the legal framework under Section 104…
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Composition Scheme vs Regular Scheme under GST: Which One is Right for Your Business?
Introduction GST registration opens up two major pathways for businesses in India: the Composition Scheme and the Regular Scheme. Choosing the right one is crucial for compliance, tax burden, and…
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TDS Refund on Excess Payment: How to Claim from TRACES [2025 Guide]
Table of Contents Introduction Tax Deducted at Source (TDS) is a mechanism through which tax is collected at the point of income generation. It helps streamline tax collection and ensures…
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Challenges of RCM in GST: Seigniorage and Royalty Insights
Introduction The Goods and Services Tax (GST) introduced in India is designed to simplify the tax structure and ensure efficient tax collection. One of the critical mechanisms under GST is…
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New Mandatory Disclosure Requirements in ITRs for Claiming Deductions (AY 2025‑26)
Starting from Assessment Year 2025‑26 (FY 2024‑25), the Income-tax Return (ITR) filing process has undergone a major change. The Central Board of Direct Taxes (CBDT) has made detailed disclosures mandatory…
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New Changes in GSTR-1 Filing & HSN Code Selection
In April and May 2025, the GST Network (GSTN) rolled out several critical updates to the GSTR-1 filing system. These changes focus on stricter HSN code validation, dropdown-based code selection,…
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SEBI’s July 2025 Circular on Physical Share Transfers: Compliance Guide for Listed Companies & Company Secretaries
SEBI’s 2 July 2025 circular offers a final 6-month window to re-lodge physical share transfer requests pending before April 2019. Here’s a compliance checklist for listed companies and Company Secretaries…
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How AI & Automation Can Reduce Accounting Errors in Your Business
In today’s fast-paced business environment, financial accuracy is crucial for maintaining compliance, ensuring profitability, and making informed decisions. However, traditional manual accounting processes are prone to human errors, which can…
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