Category: Compliance
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ROC Compliance on Retirement of Managing Partner in LLP – Complete Guide with Formats
When a Managing Partner retires from an LLP, it is not just an internal decision. Proper documentation and ROC compliance under the Limited Liability Partnership Act, 2008 is mandatory. This…
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MCA Launches CCFS-2026: Major Compliance Relief for Companies
The Ministry of Corporate Affairs (MCA) has introduced the Company Compliance Fresh Start Scheme, 2026 (CCFS-2026) through General Circular No. 01/2026 dated 24 February 2026. This scheme provides a limited-time…
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Can a Chartered Accountant Represent Before a Tribunal? – Legal Position and Recent Case Update
Representation before tax and other tribunals is a key aspect of professional practice. A frequently debated question among tax professionals and litigants is: Can a Chartered Accountant (CA) represent a…
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ICAI Introduces UDIN Limit for Tax Audits from 1 April 2026 – 60 Audits Per CA Cap
In a significant regulatory move, the Institute of Chartered Accountants of India (ICAI) has decided to introduce a ceiling on the number of Unique Document Identification Numbers (UDINs) that can…
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New LLP Financials Format
Everything you need to know about the new LLP financials format including the scheduled balance sheet and P&L template.
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Change of Designation of Director to Managing Director / Whole-Time Director / Other Director – ROC Procedure & Formats
Introduction A company may decide to change the designation of an existing director—such as appointing a Director as Managing Director (MD), Whole-Time Director (WTD), or changing from Managing Director to…
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ROC Compliance for Change in Registered Office Address of a Company (Complete Guide)
Change in the registered office address of a company is a statutory compliance under the Companies Act, 2013 and must be reported to the Registrar of Companies (ROC) within the…
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ROC Compliance for Change in Registered Office of LLP (Complete Guide)
Change in the registered office address of a Limited Liability Partnership (LLP) is a mandatory statutory compliance under the Limited Liability Partnership Act, 2008 and must be intimated to the…
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Union Budget 2026-27: MSMEs, Manufacturing & Enterprise Creation – Where the Budget Places Its Bets
While the macro framework of the Union Budget 2026-27 lays the foundation for capital-led growth, the real transmission of growth into employment and income generation lies in MSMEs, sectoral expansion,…
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Union Budget 2026-27: A Capital-Building, Growth-Connector Budget – A Chartered Accountant’s Macro Analysis
The Union Budget presented by Nirmala Sitharaman marks a decisive shift towards long-term capital formation, infrastructure-led growth, and institutional strengthening, rather than short-term populist measures. From a Chartered Accountant’s perspective,…
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