IndiaLaw by assureOffice

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Practical Indian tax, financial reporting, labour, state law and business compliance guides for CAs, accountants and businesses.

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312 articles
FEMA Borrowing and Lending Regulations 2018, Rupee Loans from NRIs/OCIs, Regulation 5 LRS Loans to

FEMA Rupee Loans & Borrowings from Non-Residents: Regulation 5 Rules, NRE/NRO Remittances & RBI Compliance Guide

Comprehensive technical masterclass on borrowing and lending in Indian Rupees involving Non-Resident Indians (NRIs) and Overseas Citizens of India (OCIs) under the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018. Explains Section 2(77) close relative criteria, interest-free personal loan mandates, NRE/NRO banking channels, corporate Rupee-denominated ECBs, and Section 15 compounding with assureFinancials and assureNotice.

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Registration of Charges Section 77-87, Form CHG-1, Form CHG-4 Satisfaction & Section 86 Penalties

Registration & Satisfaction of Charges under Companies Act: Section 77 to 87 & Form CHG-1 Guide

Comprehensive corporate secretarial guide to Registration and Satisfaction of Charges under Sections 77 to 87 of the Companies Act, 2013 and Rules. Details the 30-day filing timeline, 120-day ROC condonation, Regional Director relief in Form CHG-8 under Section 87, Form CHG-4 satisfaction mechanics, voidness against liquidator under Section 77(3), and charge management with assurePractice.

By Team assureOffice
External Commercial Borrowings (ECB) FEMA, MAMP Rules, All-in-Cost Ceiling & Form ECB LRN Reporting

External Commercial Borrowings (ECB) under FEMA: MAMP, Form ECB LRN & Monthly ECB-2 Guide

Exhaustive masterclass on External Commercial Borrowings (ECB) under FEMA Borrowing Regulations and RBI Master Directions. Details FCY and INR borrowing tracks, eligible lenders, Minimum Average Maturity Period (MAMP) rules, SOFR all-in-cost ceilings, end-use negative list, obtaining Loan Registration Number (LRN) via Form ECB, monthly Form ECB-2 filings, and cross-border debt tracking with assurePractice.

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Nayak Committee Turnover Method, MSME Working Capital Assessment & Bank Cash Credit Guide

Nayak Committee vs Turnover Method for MSME Working Capital: How Banks Calculate Cash Credit Eligibility

An authoritative banking and credit appraisal masterclass comparing the Nayak Committee Turnover Method with traditional Tandon Committee MPBF (Methods I & II) for MSME working capital assessment up to ₹5 Crore and ₹10 Crore. Details minimum 25% projected annual turnover benchmark, 20% bank finance vs 5% borrower margin, Drawing Power (DP) formulas, stock statement audits, and CMA data automation with assureFinancials.

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Merger vs Slump Sale vs Share Purchase, Section 50B, Section 47 Tax & Stamp Duty Guide

Merger vs Slump Sale vs Share Purchase: Strategic Tax and Stamp Duty Comparison for Indian Corporates

An exhaustive strategic masterclass comparing the three primary modes of corporate acquisition and restructuring in India: Court-approved Merger/Amalgamation under Sections 230–232 of the Companies Act, Slump Sale of an undertaking as a going concern under Section 50B of the Income-tax Act, and direct Share Purchase. Details capital gains taxation, carry-forward of unabsorbed losses under Section 72A, GST implications, and state-wise stamp duty optimization with assureFinancials.

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EDPMS & IDPMS Monitoring, Regulation 9 Export Realisation, CA Certified Write-Off, Form XOS & e-BRC

FEMA EDPMS & IDPMS Compliance Guide: Export Realisation Timelines, Write-Off of Unrealised Invoices, Form XOS & e-BRC Reconciliation

Comprehensive technical masterclass on navigating the Reserve Bank of India's EDPMS and IDPMS frameworks under FEMA, 1999. Explains the 9-month realization mandate under Regulation 9, CA-certified write-off procedures up to 10%, caution-listing defense, third-party payment protocols, Form XOS filings, e-BRC generation on DGFT, and integration with assureFinancials and assureNotice.

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Section 92 Annual Return, Form MGT-7 & MGT-7A, Form MGT-8 PCS Certification & Section 92(5) Fines

Annual Return under Section 92 & Form MGT-7 / MGT-7A: Secretarial Audit MGT-8 & ROC Guide

Comprehensive corporate secretarial guide to Annual Return compliance under Section 92 of the Companies Act, 2013 and Rule 11. Analyzes Form MGT-7 for standard companies vs Form MGT-7A for OPCs and Small Companies, mandatory certification by a Practicing Company Secretary (PCS) in Form MGT-8 (paid-up capital >= ₹10 Cr or turnover >= ₹50 Cr), key statutory disclosures, Section 92(5) daily penalties, and secretarial practice automation with assurePractice.

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External Commercial Borrowings (ECB) under RBI Master Directions & FEMA

External Commercial Borrowings (ECB) under FEMA & RBI Master Directions: All-in-Cost Caps, Form LRN & Form ECB-2 Guide

An exhaustive corporate treasury and cross-border finance guide to External Commercial Borrowings (ECB) under FEMA and RBI Master Directions, analyzing the USD 750M automatic route, MAMP thresholds, SOFR + 500 bps all-in-cost ceilings, Form LRN allotments, monthly Form ECB-2 filings, and debt-to-equity conversions.

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GST Rule 42 & 43 ITC Apportionment, Common Credit Reversal, 60-Month Capital Goods & Annual True-Up

GST ITC Apportionment under Rule 42 & Rule 43: Common Credit Reversals, Capital Goods & True-Up Guide

Exhaustive practitioner guide to Input Tax Credit (ITC) apportionment under Section 17(2) and Rules 42 & 43 of the CGST Rules. Explains the monthly formula for common inputs (D1 & D2), 60-month useful life amortization for capital goods under Rule 43, mandatory annual true-up before November 30 under Rule 42(2), interest calculations under Section 50, and credit automation with assureTax.

By Team assureOffice
GST HSN/SAC Classification, General Rules for Interpretation (GRI 1-6), Common Parlance Test

GST Classification Disputes & General Rules for Interpretation: HSN Benchmarking, Explanatory Notes, Common Parlance & AAR Defense Guide

Comprehensive technical masterclass on resolving GST classification disputes and HSN/SAC benchmarking. Explains the General Rules for Interpretation (GRI 1-6) of the Customs Tariff Act, the legal hierarchy of Section and Chapter Notes, the Common Parlance Test, Section 8 composite vs mixed supplies, Advance Ruling (AAR/AAAR) litigation, and defense strategies using assureTax and assureNotice.

By Team assureOffice
GST Place of Supply, Section 12 vs 13 IGST Act, Cloud SaaS/IaaS Hosting, Fixed Establishment vs

GST Place of Supply for Cloud Hosting, SaaS, Software & Telecom: Section 12 vs 13 IGST Act & Multi-Location Dispute Defense Guide

Comprehensive technical masterclass on determining the Place of Supply (POS) for cloud infrastructure (IaaS), SaaS software, enterprise licensing, and telecommunication services under Sections 12 and 13 of the IGST Act, 2017. Explains multi-location entity (MLE) establishment tests, Section 77 wrong tax paid refund procedures, leased circuit apportionment under Rule 6, and litigation defense using assureTax and assureNotice.

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Section 186 Loans & Investments, 60%/100% Limits, Special Resolution, MBP-2 Register & CARO Clause 4

Section 186 Loans, Guarantees & Investments: Inter-Corporate Deposits, Special Resolution & MBP-2 Guide

Deep-dive corporate secretarial and financial guide to Section 186 of the Companies Act, 2013 governing loans, guarantees, securities, and investments. Details the 60%/100% statutory thresholds, unanimous board approval mandates, special resolution passed in general meetings, Form MBP-2 register maintenance, interest rate benchmarks linked to sovereign bond yields, wholly-owned subsidiary exemptions, and CARO 2020 Clause (iv) audit reporting with assurePractice.

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