Articles by CS Akansha Rathi

Buyback of Shares - Process and Taxation

CS Akansha Rathi 27 August 2024 at 08:32

The buyback of shares is a corporate financial strategy where a company repurchases its own shares from existing shareholders. This process reduces the number of outstanding shares, thereby increasing the ownership stake of remaining shareholders.

SS 4 - Report of the Board of Directors

CS Akansha Rathi 09 February 2023 at 10:00

To promote the standardised practices in preparation of Board's Report, the ICSI has issued SS-4 effective from 1st October 2018 for Voluntary adoption by the Companies.

Analysis on: Business responsibility and sustainability reporting (BRSR)

CS Akansha Rathi 26 November 2022 at 11:04

BRSR format was specified by SEBI vide circular no SEBI/HO/CFD/CMD-2/P/CIR/2021/562 dated 10th May 2021 which contains nine principles that cover a company's ESG (Environment, Social and Governance) performance.