Articles by Devershi Gupta
View Full Profile
All about Start-up India
Devershi Gupta 03 December 2021 at 16:52Under the Startup India Action Plan, startups that meet the definition as prescribed under G.S.R. notification 127 (E) are eligible to apply for recognition under the program.
Compliances to be undertaken for sale of an Undertaking
Devershi Gupta 03 December 2021 at 16:52In this article, sub-clause (a) of sub-section (1) of section 180 of the Act, 2013 has been discussed at length to ascertain the meaning of 'undertaking' and compliances to ensure at the time of sale, lease or disposal of undertaking.
Know all about AGM and matters related to it
Devershi Gupta 03 December 2021 at 16:51Annual General Meeting (AGM) is an important annual event where Shareholders get an opportunity to deliberate about the activities of the company. An AGM is the only meeting in which Shareholders can interact with the Management or Board of Directors of their Company
All you need to know about SAFE Funding
Devershi Gupta 03 December 2021 at 16:51SAFE stands for "Simple Agreement for Future Equity", and SAFE notes are a form of convertible security issued by very early start-ups to raise funds in their initial seed stage from individual angel investors.
A brief analysis on Related Party Transaction (RPT)
Devershi Gupta 03 December 2021 at 16:51Definition of Related Party Transactions ('RPTs') in the Act covers a wide range of transactions. Thus, it is absolutely necessary to understand the concept of identification, approval and disclosure of RPTs.
Transmission of Securities
Devershi Gupta 03 December 2021 at 13:33"Transmission of Securities" means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.
All about Sweat Equity
Devershi Gupta 03 December 2021 at 09:55Sweat equity is generally not monetary and, in most cases, comes in the form of physical labor, mental effort, and time. Sweat equity is commonly n the corporate world - especially for startups.
Understanding the concept of Transmission of Securities
Devershi Gupta 19 August 2021 at 09:23'Transmission of Securities' means transferring the ownership of securities to legal heirs or successor or nominee or surviving joint holder, by operation of law, in case of death of a security holder, insolvency, inheritance or lunacy of the member.
CSR: Concept, Provisions and Practical Issues
Devershi Gupta 24 July 2021 at 14:29Corporate Social Responsibility (CSR) is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders.
Producer Company and its Benefits
Devershi Gupta 17 May 2021 at 09:39A producer company can be defined as a legally recognized body of farmers/agriculturists with the aim to improve the standard of their living.
Popular Articles
- RCM on Rent for Family-Owned Properties: Impact of Notification No. 09/2024
- Revision TDS Return Online: Process and Advantages
- Resolving Gaps Between GSTR-2B and GSTR-3B Data
- GST Amnesty Scheme 2024: Sec 128A of CGST Act 2017
- Understanding the New IMS (Invoice Management System) on GST Portal
- Updates Related To Revamp of IT Act 1961
- CBDT's Revised Condonation Timeline: A Chartered Accountant's Perspective
- Choosing the Best Tax Regime for an Annual Income of Rs 10 Lakh: New vs Old
CAclubindia
