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.
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.
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.
GST appeals explained: first appeal APL-01 under section 107, GSTAT APL-05 under section 112, High Court under section 117, time limits, pre-deposit and strategy.
GST show cause notice reply: DRC-01, DRC-06, section 73, 74 and 75, limitation, personal hearing, preliminary objections, DIN, a reply template outline and a worked timeline.
ITC mismatch under GST: section 16(2)(aa), GSTR-2B, ASMT-10, DRC-01A, supplier default, case law, documents to rely on and a reply strategy.
Blocked input tax credit under section 17(5) CGST Act: motor vehicles, food, construction, works contract, personal use, with exceptions, Safari Retreats and a worked example.