Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Employees Provident Fund (EPF): Contributions, Withdrawal Rules and Employer Compliance
Employees Provident Fund (EPF) under the EPF and MP Act 1952 requires 12% contribution from both employee and employer. Learn the contribution breakdown, withdrawal conditions, UAN, and employer compliance requirements.
Equal Remuneration Act: Pay Equity, Anti-Discrimination and Code on Wages Successor
The Equal Remuneration Act 1976 (now merged into Code on Wages 2019) prohibits discrimination in wages and recruitment based on gender for same work. Learn the provisions, employer duties, and enforcement.
Design Registration in India: Process, Protection and Infringement Under Designs Act 2000
Industrial designs can be registered under the Designs Act 2000 for a period of 10 years (extendable to 15 years). Learn the registration process, novelty requirements, classification, and infringement remedies.
Geographical Indication (GI) Registration in India: Process and Protection
Geographical Indications (GI) protect products that have a specific geographical origin and qualities/reputation attributable to that origin. Learn GI registration under the GI Act 1999, famous Indian GIs, and enforcement.
Franchise Law in India: Legal Framework, Agreement Drafting and Compliance
India lacks a dedicated franchise law. Franchises are governed by the Contract Act, IP laws, Competition Act, and FEMA. Learn how to draft franchise agreements, royalty clauses, IP protection, and FEMA compliance.
Business Due Diligence in M&A: Legal, Financial and Tax Due Diligence Checklist
Due diligence in M&A transactions covers legal, financial, and tax aspects. Learn the comprehensive checklist for company acquisitions in India, red flags to watch, and how findings affect deal structuring.
Voluntary Liquidation Under IBC 2016: Process, Eligibility and Dissolution
Section 59 of IBC 2016 allows solvent companies to voluntarily liquidate by passing a special resolution and filing with IBBI. Learn the process, declaration of solvency, creditor rights, and timeline.
Pre-Packaged Insolvency Resolution for MSMEs Under IBC: Section 54A
Pre-Packaged Insolvency Resolution Process (PPIRP) under Sections 54A-54P of IBC 2016 enables MSMEs to restructure debt faster with shareholder control. Learn eligibility, process, and key differences from CIRP.
Personal Guarantor Insolvency Under IBC 2016: Section 95 Process
IBC 2016 Part III enables creditors to initiate insolvency proceedings against personal guarantors to corporate debtors under Section 95. Learn the process before DRT/NCLT, repayment plan, and discharge provisions.
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