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PLI Scheme for Drones and Drone Components

  CS Lalit Rajput    16 September 2021 at 11:48

The PLI scheme and new drone rules are intended to catalyse super-normal growth in the upcoming drone sector. The aviation ministry expects drone manufacturing to attract investment of over Rs 5,000 crore in the next three years, generating over 10,000 direct jobs over the next three years.



19 Key features of Drone Rules 2021

  CS Lalit Rajput    16 September 2021 at 11:44

The Central Govt. on 15.09.2021, approved the Production-Linked Incentive (PLI) scheme for drones and drone components. It is a step towards realising our collective vision of an Aatmanirbhar Bharat.



What is Mismatch under GST and How to arrive at Mismatches?

  Taxblock    16 September 2021 at 09:40

Mismatch in context of GST refers to the amount of disparity disclosed in GSTR 3B with the details given in GSTR 2B along with GSTR 2A. GSTR 3B is the consolidated form of monthly returns that contains details of total inward supply, outward supply, input tax availed, tax paid, and tax collected made by a registered person during a year.



How to Overcome the Fear of Failure in Exams?

  Neethi V. Kannanth    16 September 2021 at 09:40

If you have been struggling to overcome your exam fears, then this article is just for you.



Exemption to Section 64VB of the Insurance Act, 1938

  FCS Deepak Pratap Singh    16 September 2021 at 09:39

The provisions of Section 64VB of the Insurance Act, 138 provides that an insurance company will not resume/accept risk unless insurance premium received in advance or before the date of assumption of risk.



Procedure of lodging complaint with the Insurance Ombudsman

  FCS Deepak Pratap Singh    16 September 2021 at 09:39

The government has provided various forums for resolution of disputes of dissatisfied policyholders and the “Insurance Ombudsman" is one of them.



Personally Tried and Tested 4 Tips to Study and Sit for Long Hours

  Varsha Nayyar    16 September 2021 at 09:39

As CA/CS/CMA students, it's the primary need for us due to so big syllabus to Study for long hours but we fail to focus and sit for long hours.



Concept & Meaning of Turnover in Tax Audit

  CA.R.S.KALRA    15 September 2021 at 17:35

'Turnover', 'Gross Receipts' and 'Sales' are the buzzwords during this Tax Audit season. Incidentally, they are the very starting point of a Tax Audit. They form the qualifying criteria, determine whether a taxpayer is liable to tax audit during a given year.



Process of Extension of AGM Annual General Meeting

  CS Divesh Goyal    15 September 2021 at 15:42

In this editorial, the author shall discuss the Process and provisions of extension of Due Date of Annual General Meeting (hereafter referred as "AGM").



Unpublished Price Sensitive Information (UPSI) - Why and How we Need to Keep it Safe

  CS SANDEEP CHAUHAN    15 September 2021 at 10:29

Reg. 2(1)(n) the SEBI (Prohibition of Insider Trading) Regulations, 2015 ("PIT Regulations") defines UPSI which is an inclusive definition and includes certain information as financial results, dividends, change in capital structure, mergers, de-mergers, acquisitions, delistings, disposals and expansion of business and such other transactions, changes in KMP.




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