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
Section 82 Satisfaction of Charges, Form CHG-4, Section 87 RD Condonation & ROC Notice in Form CHG-5

Satisfaction of Charges under Section 82 & Section 83: Form CHG-4, Condonation & ROC Guide

Exhaustive corporate secretarial guide to the Satisfaction of Charges under Sections 82 and 83 of the Companies Act, 2013 and the Registration of Charges Rules, 2014. Details the mandatory 30-day filing timeline (extendable up to 300 days), filing Form CHG-4 with Bank No-Dues Certificates, ROC show cause notices in Form CHG-5, Regional Director condonation under Section 87 in Form CHG-8, Register of Charges in Form CHG-7, and banking compliance workflows with assurePractice.

By Team assureOffice
Transfer Pricing Section 92D Master File, Rule 10DA Form 3CEAA, CbCR Form 3CEAD & Penalties Guide

Transfer Pricing Master File & CbCR Compliance: Section 92D, Rule 10DA & Form 3CEAD Guide

Exhaustive masterclass on three-tiered transfer pricing documentation under Section 92D of the Income-tax Act, 1961 and Rules 10DA/10DB. Details the Master File thresholds (consolidated group revenue ₹500 Cr + international transactions ₹50 Cr or IP ₹10 Cr), Part A vs Part B of Form 3CEAA, Country-by-Country Reporting (CbCR) under Form 3CEAD (₹6,400 Cr threshold), Form 3CEAC intimation, severe penalties under Sections 271AA and 271GB, and global documentation with assureTP.

By Team assureOffice
GST Section 61 Scrutiny of Returns, Form ASMT-10 Discrepancies, ASMT-11 Replies & DRC-01A Defense

GST Scrutiny of Returns under Section 61: Form ASMT-10, ASMT-11 Reply & DRC-01A Defense Guide

Comprehensive practitioner guide to Scrutiny of Returns under Section 61 of the CGST Act, 2017 and Rule 99. Details standard operating procedures (SOP), automated data analytics alerts, discrepancy notices in Form GST ASMT-10, drafting technical replies in Form GST ASMT-11, drop orders in Form GST ASMT-12, escalation to Section 73/74 via Form DRC-01A/DRC-01, audit defenses, and notice workflows with assureNotice.

By Team assureOffice
Section 89 Relief on Salary Arrears, Form 10E Filing, Table A Tax Differential & ITR Rules

Section 89 Relief on Salary Arrears & Mandatory Form 10E: Table A Calculation, Slabs & Defense Guide

Exhaustive practitioner guide to claiming tax relief under Section 89 for salary arrears, gratuity, and commuted pension under Rule 21A. Details mandatory online Form 10E filing on the e-Filing portal before ITR submission, Table A mathematical tax differential computation across historical financial years, CPC Section 143(1) disallowance rectification, surcharge and cess interplay, and audit-proof salary packaging workflows with assureTax and assureITR.

By Team assureOffice
Secretarial Standard-2 (SS-2) General Meetings, AGM & EGM Quorum, Postal Ballot & Form MGT-14 Guide

General Meetings under Companies Act & Secretarial Standard-2: AGM, EGM, E-Voting & Notice Rules Guide

Definitive corporate secretarial masterclass on convening and conducting General Meetings (AGM & EGM) under Sections 96 to 122 of the Companies Act, 2013 read with ICSI Secretarial Standard-2 (SS-2). Details the mandatory 21 clear days notice rules, shorter notice consent thresholds, explanatory statements u/s 102, statutory quorum requirements u/s 103, remote e-voting and ballot mechanics u/s 108, scrutinizer reporting, and secretarial audit with assurePractice.

By Team assureOffice
GST Scrutiny Defense, Section 73, 74 & 74A SCN Adjudication, Form DRC-01 & Penalty Waiver Guide

GST Scrutiny & SCN Defense under Section 73, 74 & 74A: Adjudication, DRC-01 & Penalty Guide

Comprehensive practitioner masterclass on defending GST Show Cause Notices (SCNs) under Sections 73, 74, and newly enacted Section 74A. Explains Form ASMT-10 scrutiny, DRC-01A pre-notice consultation, DRC-01 formal notices, limitation periods, fraud vs non-fraud evidentiary burdens, penalty mitigation under Section 73(5)/74(5)/74A, personal hearing rights under Section 75, and litigation defense with assureTax and assureNotice.

By Team assureOffice
Section 135 CSR Mandate, 2% Net Profit Spend, Ongoing Projects, Unspent CSR Account & MCA Penalties

Section 135 CSR Compliance: 2% Spend Mandate, Ongoing Projects, Unspent Account & Penalty Guide

Exhaustive corporate governance guide to Section 135 of the Companies Act, 2013 and CSR Rules. Details eligibility thresholds (net worth ₹500 Cr, turnover ₹1,000 Cr, net profit ₹5 Cr), calculation of 2% average net profits under Section 198, CSR Committee composition, ongoing projects vs other than ongoing projects, Unspent CSR Account transfer mechanics within 30 days / Fund specified in Schedule VII within 6 months, Form CSR-1 / CSR-2, and governance with assurePractice.

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Section 164 Disqualification of Directors, Section 167 Vacation of Office, DIN KYC & Form DIR-8

Disqualification and Vacation of Office of Directors: Section 164, Section 167 & Form DIR-8 Guide

Exhaustive corporate legal guide to Disqualification and Vacation of Office of Directors under Sections 164 and 167 of the Companies Act, 2013. Analyzes Section 164(1) personal defaults vs Section 164(2) non-filing of financial statements/annual returns for 3 consecutive years, automatic vacation under Section 167(1)(a), the 2018 amendment proviso, DIN deactivation/reactivation, and secretarial audit with assurePractice.

By Team assureOffice
GST Section 107 Appeals, GSTAT Section 112 Tribunal, 10% Pre-Deposit, Form APL-01 & Stay Rules

GST Appeals & GSTAT Litigation: Section 107, Section 112, Pre-Deposit & Stay Guide

Comprehensive masterclass on GST appellate litigation under Section 107 (Appellate Authority) and Section 112 (GSTAT). Analyzes the 3-month filing timeline, mandatory 10% and 20% pre-deposit rules, statutory automatic stay under Section 107(7), GSTAT State Bench jurisdiction, drafting Form GST APL-01 and APL-05 petitions, and appellate dispute management with assureNotice.

By Team assureOffice