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3 min read • Nov 4, 2019

What are Debentures and various types of Debentures | Details

According to Section 2(30) of Companies Act, 2013, debenture includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not. Debenture constitutes a loan i.e. it is a borrowed capital.

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3 min read • Oct 30, 2019

MCA extends the due date for filing of Annual filing forms of Company i.e. AOC-4 and MGT-7 to November 30 and December 31 respectively

Ministry of Corporate affairs on Tuesday i.e. October 29, 2019 has vide its notification extended the due date for filing of Annual Filing forms i.e. Form AOC-4 and MGT-7. The MCA has hereby extended the last date for filing forms as per follows

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2 min read • Oct 28, 2019

Date extended for filing of CRA-4 Cost Audit Report for FY 2018-19

The Ministry of Corporate affairs has extended the date for filing of Cost Audit report in eform CRA-4 for financial year 2018-2019 without any additional fees under the Companies Act, 2013 vide General Circular No.12/2019 dated October 24, 2019. Text of Circular reproduced below for easy reference.

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2 min read • Sep 30, 2019

Ease of doing business in Assam

Ease of doing business in Assam aims to create a platform for providing best support towards the prospective and existing business community in the state and drives forward the state's vision of prosperity for all - by employing technology, innovation, inclusivity and sustainability as key factors for development. It provides objective measures of business regulations.

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3 min read • Sep 29, 2019

Annual Return of Foreign Liability and Assets (FLA Return)

Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies to Reserve Bank of India

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3 min read • Sep 28, 2019

Tax Audit Date Extension for AY 2019-20

On consideration of representations recd (received) from across the country, CBDT has decided to extend the due date for filing of ITRs & Tax Audit Reports from 30th Sep, 2019 to 31st of Oct, 2019 in respect of persons whose accounts are required to be audited," the CBDT said in a late night statement.

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3 min read • Sep 25, 2019

Brief Overview of details and process involved in Employee Stock Option Plan (Series 1)

For better understanding of the concept, procedure(s) and other related issues we are coming out with various series on Employees Stock Option Scheme (ESOP) Series

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3 min read • Sep 22, 2019

RBI cancels Certificate of Registration of 24 NBFCs

The Reserve Bank of India, in exercise of powers conferred on it under Section 45-IA (6) of the Reserve Bank of India Act, 1934, has cancelled the Certificate of Registration of 24 NBFC dated April 22, 2019.

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3 min read • Sep 21, 2019

MCA - Initiatives for ease of doing business

Ministry of Corporate Affairs has taken various inititatives for ease of doing business in India which are as follows: - Ministry of Corporate Affairs has provided exemption to private companies through Companies (Amendment) Act, 2015, wherein the requirement for minimum paid up capital was removed.

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