Authorised capital is the ceiling in your memorandum; paid-up capital is what shareholders have actually paid. Why the distinction matters for ROC fees and stamp duty, and how to increase authorised capital when you outgrow it.
ICEGATE is the customs electronic gateway. Who needs to register, the AD Code that must go with it, the full document checklist for both, and the Class 3 DSC requirement that holds up most applications.
A Certificate of Coverage exempts an Indian employee posted to a country with a social security agreement from contributing to that country social security scheme. Who qualifies, how to apply through the EPFO portal, and what it saves.
Article explains What’s the restriction on Input Tax Credit under GST, On what Invoices/debit notes is the restriction on Input Tax Credit under GST imposed, Calculation of restriction of Input Tax Credit under GST, Amount of ITC to be availed under GST
PMT-09 corrects a GST payment made under the wrong head, without a refund application. What it can and cannot move, why it must be filed before the balance is consumed, and the one error it will not fix.
What a trademark is, what registration gives you that unregistered use does not, how long protection lasts, and the commercial reasons a growing business should file early rather than after a dispute.
Section 197 has become Section 395 of the Income-tax Act, 2025 and Form 13 is now Form No. 128. Who can apply for a lower or nil TDS certificate, how the application works on TRACES, and why non-residents selling Indian property should file early.
ITR-3 is for individuals and HUFs with business or professional income, including F and O traders and partners in a firm. What it requires that simpler forms do not, and the schedules that generate the most queries.
How a salaried person files: reading Form 16, reconciling with the AIS, choosing between the regimes, picking the right form, and the mistakes that generate a notice.
Both windows are closed to new borrowers and neither works under the new regime, but borrowers sanctioned in 2016-17 or between 2019 and 2022 can still claim up to Rs 50,000 or Rs 1,50,000 over the ordinary Rs 2 lakh limit.