Related party transactions under the Companies Act, 2013 explained: who is a related party, Sec 188 and 177 approvals, thresholds, AOC-2 and penalties.
Gratuity under the Code on Social Security, 2020: eligibility, fixed-term one year, wage definition, formula, ceiling, tax exemption, payment time and a worked example.
GST refund reforms from the 57th GST Council meeting analysed: system-based refunds, 90% provisional refund, input services and capital goods ITC refund.
57th GST Council meeting highlights: system-based GST refunds, 90% provisional refund, ITC refund on input services and capital goods, arrest powers withdrawn.
ESOPs in India: Companies Act section 62(1)(b), Rule 12, vesting, who is eligible, tax on exercise and sale, start-up deferral, FEMA and a worked example.
FEMA reporting for companies with foreign investment: FC-GPR, FC-TRS, Form DI, FLA return, due dates, late submission fee, compounding and a checklist.
Compliance Calendar October 2026: GST (GSTR-1, GSTR-3B, CMP-08), TDS/TCS, tax audit (extended to 21 Oct), AOC-4, ADT-1, LLP Form 8 and MSME-1 due dates.
ROC annual compliance for private companies and LLPs: AGM, AOC-4, MGT-7, ADT-1, DPT-3, MSME-1, DIR-3 KYC, due dates, additional fees, penalties and director disqualification under section 164.
Private limited company vs LLP vs OPC vs partnership: compliance, taxation, funding, liability and exit, with a decision table for Indian founders.
Setting up a Global Capability Centre in India: entity choice, GST export of services, transfer pricing, permanent establishment, FEMA and compliance checklist for Hyderabad GCCs.