Articles by Affluence Advisory

Section 62(3) vs. Section 62(1)(c): Understanding the Fine Line Between Conversion and Preferential Allotment under the Companies Act, 2013

Posted by Affluence Advisory 29 July 2026 42 Views

Understand the difference between Section 62(3) and Section 62(1)(c) of the Companies Act, 2013 for loan-to-equity conversions. Learn when debt conversion qualifies for exemption and when preferential allotment rules apply.

Inside the RBI's Sweeping Cancellation of 135 NBFC Registrations

Posted by Affluence Advisory 28 July 2026 99 Views

Why did RBI cancel the registrations of 135 NBFCs in June 2026? Explore the legal powers under Section 45-IA, key compliance failures, Scale-Based Regulation norms, and what the crackdown means for NBFCs, investors, promoters, and fintech businesses.

Regulation 25 of SEBI LODR: A Comprehensive Guide to Obligations of Independent Directors

Posted by Affluence Advisory 27 July 2026 79 Views

Understand Regulation 25 of SEBI LODR governing Independent Directors. Learn about appointment, tenure, removal, liability, D&O insurance, independence declarations and key compliance requirements for listed companies.

India Gift Tax: Are Gifts from Relatives Tax-Free?

Posted by Affluence Advisory 25 July 2026 526 Views

Understand India's gift tax laws. Discover exemptions for relatives, wedding gifts, and inheritance. Ensure compliance and avoid tax surprises.

Missed SEBI LODR Material Event Disclosures

Posted by Affluence Advisory 24 July 2026 83 Views

Discover frequently missed material event disclosures under SEBI LODR Regulations 2015. Ensure compliance and transparency with our expert insights.

SEBI Regulation 32: Fund Utilisation Disclosure

Posted by Affluence Advisory 23 June 2026 108 Views

Understand SEBI Regulation 32 on fund utilisation. Learn about the Statement of Deviation/Variation (SDV) and your company's disclosure obligations.

SME to Mainboard Listing: A Comprehensive Migration Guide

Posted by Affluence Advisory 04 June 2026 137 Views

Learn the benefits, criteria, and challenges of migrating from an SME board to a Mainboard listing. Get a comprehensive guide for your business.

Neurofinance: How Brains Drive Corporate Investment & Risk

Posted by Affluence Advisory 25 May 2026 114 Views

Explore neurofinance and how cognitive biases, emotions, and perception shape corporate investment and risk decisions. Learn to build better systems.

RBI NBFC Deregulation: End of Registration April 2026

Posted by Affluence Advisory 23 May 2026 245 Views

Understand RBI's April 2026 deregulation for private NBFCs. Learn about the end of mandatory registration for Type I entities and new risk-based exemptions.