Articles by Affluence Advisory

Beyond the 14th: Why Real-Time GSTR-2B is the Future of ITC

Affluence Advisory 14 February 2026 at 06:49

With the rise of IMS and stricter GSTR-3B controls in 2026, relying only on monthly GSTR-2B can block ITC and strain cash flow. Learn why real-time GST credit matching is becoming essential to avoid penalties, reduce ITC leakage, and protect working capital.

SEBI Disclosure Framework for ESOPs and SARs: A Comprehensive Overview

Affluence Advisory 13 February 2026 at 06:46

Explore the legal framework governing ESOPs and SARs in India, including SEBI SBEB & SE Regulations, LODR compliance, Companies Act provisions, and recent 2025 amendments to shareholding pattern disclosures, enhancing transparency and fully diluted reporting.

Union Budget 2026: A Gift for GIFT City IFSC

Affluence Advisory 12 February 2026 at 09:06

Union Budget 2026 boosts GIFT City IFSC with a 20-year tax holiday, 15% post-deduction tax clarity, and relaxed treasury norms, strengthening India's position as a globally competitive offshore financial hub.

The AIF Boom: How India's Wealthy Are Powering the Next Wave of Alternative Investments

Affluence Advisory 24 January 2026 at 07:06

India's wealthy investors are rapidly shifting to AIFs as commitments cross Rs 9 trillion. Explore what's driving the surge and what lies ahead.

Understanding Section 54F: Reinvestment-Based Capital Gain Relief

Affluence Advisory 23 January 2026 at 09:19

Understand Section 54F of the Income Tax Act - eligibility, conditions, exemption limits, CGAS rules, calculation formula and key amendments applicable from AY 2026.

Engagement of Limited Liability Partnerships in NBFC Activities: Current Legal Landscape in India

Affluence Advisory 16 January 2026 at 06:54

Can LLPs operate as NBFCs in India? This article examines the regulatory mismatch between the LLP Act and RBI framework, explains why LLPs are excluded from NBFC registration, RBI’s position, and the way forward for entrepreneurs entering the financial services sector.

Section 186(11) of Companies Act, 2013

Affluence Advisory 15 January 2026 at 07:37

MCA's Companies (Meetings of Board and its Powers) Amendment Rules, 2025 clarify Section 186(11) of the Companies Act, 2013, granting NBFCs and IFSCA finance companies exemption from Board and shareholder approvals for loans, guarantees, securities and investments made in the ordinary course of business.