PFRDA has introduced a revised IMF framework for pension funds effective 1 April 2026, maintaining separate slab-based rates ...
Captive service providers operate with limited risk and must be benchmarked differently from entrepreneurial companies. The analysis explains why TNMM and cost-plus returns are the appropriate ...
The amendment explains how quarterly profits, dividend adjustments, and current-year losses must be treated in owned fund ...
RBI’s 2026 amendment allows Core Investment Companies to include audited quarterly profits in Owned Funds, subject to dividend adjustments and statutory auditor ...
The amendment aligns Tier 1 capital and owned fund definitions with capital adequacy norms and requires auditor certification before counting additional capital for exposure ...
The Tribunal ruled that a Dependent Agent PE arises only if agents habitually conclude contracts or secure orders on behalf of the foreign enterprise. Since no such evidence existed, the foreign ...
RBI revised prudential norms requiring financial institutions to include consolidated counterparty credit risk exposures and follow updated add-on factors for derivatives and off-balance sheet ...
Authorities warned taxpayers about fake GST officers conducting fraudulent inspections. Businesses must verify officer identity, written authorization, and DIN before allowing any search or ...
Courts have clarified that once one GST authority initiates proceedings by issuing a show cause notice, the other authority cannot start separate proceedings on the same issue and tax ...
The article highlights practical habits such as planning, accurate reporting, and teamwork that help Chartered Accountants deliver quality work and manage professional responsibilities ...
Please refer to paragraph 75 on ‘Treatment of total Counterparty Credit Risk’ of the Reserve Bank of India (Small Finance Banks – Prudential Norms on Capital Adequacy) Directions, 2025. It has been ...
A lot of businesses still look at Africa as a future opportunity. That’s already outdated. For many sectors, Africa is not a “someday” market anymore. It’s happening now. Cities are expanding, mobile ...
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