As per Section 121 (1) of the Companies Act, 2013 every listed public company has to file MGT 15 (Report on Annual General Meeting) in less than 30 days from the completion of the Annual General Meeting.
The Companies act 2013 has introduced new provision called Dormant Company. This concept is also known by profession as Asset Shielding Concept.
Government of India has introduced a pension scheme for unorganised workers namely Pradhan Mantri Shram Yogi Maan-dhan (PM-SYM) to ensure old age protection for Unorganised Workers.
The LEI was created to help control counterparty risk by allowing the identification and linkage of parties to financial transactions. Its purpose is to make systemic risk measurement and monitoring easier and more cost-effective, as well as to assist more cost-effective compliance with regulatory reporting requirements.
All internal audit projects should begin with the team clearly understanding why the project was put on the audit plan.
Companies considering the interest of all its well-wishers, who want to report genuine concerns within the organization, implements the Vigil Mechanism/Whistle Blower Policy.
Statutory Audit is a type of audit which is mandated by a Law or a Statute to ensure the books of accounts presented to the regulators and public are true and fair.
The incidence of short payment and non-payment of tax, wrong availment of Input Tax Credit, etc. may be because of an inadvertent bona fide mistake (Normal Cases) or it may be a deliberate attempt (Fraud Cases) to evade the tax.
Exporting goods across borders is complex and exposes a wide range of risks of non-payment from the buyers.
Bank Lockers- Income Tax Search and Seizure
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