Sustainability consciousness has surged to the forefront of corporate agendas, prompting the Securities and Exchange Board of India (SEBI) to mandate Environmental, Social, and Governance (ESG) Reporting in the erstwhile Business Responsibility Reporting (BRR) and now in Business Responsibility and Sustainability Reporting (BRSR). As organizations prepare to meet these obligations, we examine the importance of […]
In an era of fast industrialization, widespread consumerism, and expanding populations, the planet’s limited resources are under unprecedented strain. Last year, the world used up a year’s worth of natural resources in just 214 days, and August 2 has been declared as the year’s Globe Overshoot Day since mankind will be in debt to natural […]
<h1id=”overview”>An OverviewTo seek international exposure India seeks to attract foreign companies to set up manufacturing facilities in India. However, only foreign investment alone is not enough. When any company gets insolvent, India has to take all the necessary steps to protect the shareholder’s investments. Insolvency refers to a state where an organization or an individual […]
The Mumbai Tribunal in the case of Tata Sons Limited (TSL) held that reduction of share capital of the company by way of cancellation of shares amounts to extinguishment of the right on the shares. It amounts to ‘transfer’ within the meaning and scope of Section 2(47) of the Income-tax Act, 1961 (the Act) for […]
Employee Stock Option Plans (ESOPs) have proven to be effective in retaining a talented workforce, preserving cash flows, increasing productivity and achieving enhanced profitability globally. Cross-border ESOP structures may be explored by various global businesses already established in India, as well as by investors intending to establish a greenfield presence or acquire operating businesses in […]
The Gujarat International Finance Tec-City (GIFT City), located in Gandhi Nagar, Gujarat, is India’s sole certified IFSC. In April 2015, the Government of India (GoI) opened India’s first International Financial Service Centre (IFSC) at GIFT City in Gujarat. The Government of India has been working along with various regulators to make it a global financial […]
Every year the government of India introduces various measures to strengthen the regulatory framework in GIFT City. In the recent Union Budget, specific tax benefits were introduced by the finance minister for units in the International Financial Service Centre (IFSC) to attract foreign investors and encourage offshore funds to relocate to India’s smart city. In […]
SEBI is proactively spearheading the refinement of ESG reporting standards in India and has already mandated the top 1000 listed companies to submit BRSR reports as a part of their listing disclosure requirements. Previously, there were two formats of BRSR, ‘BRSR Lite’ and ‘BRSR Comprehensive’ and now BRSR 2024 requirements have been changed. SEBI brought […]
Slump sale is an effective and maybe the quickest strategy to undertake business transfer with assets and liabilities. Slump sale is considered to be one of the most preferred ways of carrying out mergers & acquisitions deals. Compared to the other types of mergers/acquisition strategies, slum sale has the least complex yet well-defined tax implications […]
Introduction Section 43B of the Income-tax Act, 1961(the Act), allows certain statutory payments as deduction only on actual payment basis and further as per first proviso to Section 43B of the Act, if these payments are made on or before the due date of furnishing the return of income under Section 139(1) of the Act […]
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