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The 45-day MSMED clock, compound interest under Section 16 and the Section 43B(h) disallowance all turn on one thing your ERP probably gets wrong: whether the vendor master knows who is micro or small.

Manpower, security, AMC and transport spend arrives without a goods receipt note. Here is how a services procurement audit finds the leakage and the compliance risk sitting inside it.

The three-way match is the core preventive control in procurement. Where it breaks in practice, and the exception reports an owner should actually ask for.

A vendor master data audit is the fastest route to a real procurement finding: duplicate bank accounts, dormant codes, and missing Udyam and GSTIN fields that quietly cost tax deductions and input credit.

ESOPs before an IPO sit across company law, SEBI regulation, accounting and personal tax. What SEBI's 2025 amendments changed for founder grants, and the clean-up promoters should finish before the DRHP.

SME IPOs require a compulsory three-year market maker under SEBI's Regulation 261. What the obligation involves, its inventory limits, and what promoters and CFOs should plan for before listing.

SEBI's 2025 merchant banker amendment splits lead managers into two capital-based categories and bans outsourcing of core due diligence. What promoters and CFOs should check before signing a mandate.

A pre-IPO placement can de-risk an Indian IPO or quietly reprice it. The caps, the 24-hour reporting rule, lock-in, and who is allowed to subscribe.

Migration from BSE SME or NSE Emerge to the mainboard is now a second eligibility test, not a formality. What the 2025 rules demand of promoters and CFOs.

A CFO's guide to what changes under SEBI LODR the day a company lists: reporting timelines, SME exemptions and governance duties that differ from the mainboard.

Appointing independent directors before an IPO is a twelve-month exercise. Rule 4 thresholds, SME platform exemptions, mainboard composition and databank requirements explained.

A prospectus doesn't carry your normal audited accounts — it carries restated financial statements. What SEBI ICDR and ICAI's Guidance Note require, and the auditor eligibility rule promoters often miss.

Related party transactions are among the first things SEBI scrutinises in an IPO. A promoter's guide to cleaning up, documenting and governing RPTs before filing the DRHP.

Anchor investors set the tone for an IPO the day before it opens. A CA's guide to the SEBI rules, lock-in and preparation promoters and CFOs need.

SEBI does not approve a DRHP; it issues observations. Where those observations usually land, and how to fix the causes before you file.

Promoter lock-in under SEBI ICDR turns on which shares are eligible for the minimum promoters' contribution. What Indian promoters should clean up before filing a DRHP.

Many promoters fear the SME exchange is where “fake” companies raise money. In reality, BSE SME and NSE Emerge are tightly regulated routes to genuine public capital — here is the evidence, the safeguards, and real fundraising case studies.

Effective September 22, 2025, significant GST rate changes will impact businesses across India. This comprehensive guide covers critical...

The Circular 251/08/2025 dated 12/09/2025, issued by the Central Board of Indirect Taxes and Customs (CBIC), aims to provide clarity and...

I. Changes in GST Rates of Goods The Council recommended numerous rate adjustments for goods, categorized by their impact on different...