Startup Series – Taxability of ESOPs
Tax UpdatesStartups often face a unique challenge: they want great talent, but they don’t always have the cash to offer competitive […]
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Angel tax exemption
India Startup SeriesWhen startups raise funding, they’re not just thinking about how much they’re getting — they’re also thinking about what they’re
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Startup tax holiday
India Startup SeriesIn the early stages of running a business, every rupee counts. For startups, the pressure is real — you’re balancing
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Startup recognition
Tax UpdatesIn the first part of M2K’s Startup Series, we’re starting with the basics: how a business gets officially recognised as
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Production Linked Incentive Scheme for Automobile and Auto Components Sector
Tax UpdatesIndia’s automobile industry is one of the largest in the world, but it faces challenges that prevent it from reaching
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Production Linked Incentive Scheme for Textiles Sector
India Tax UpdatesIndia’s textiles industry is vast and diverse, but until recently, its global competitiveness in certain high-value categories has been limited.
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Scheme for Remission of Duties and Taxes on Export Products (RoDTEP)
India Tax UpdatesThe Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) is one of the most significant changes in
Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) Read More »
Taxability of Payment to Non-residents for Software as “Royalty” – Supreme Court Ruling
India Tax UpdatesFor nearly two decades, one of the most debated issues in Indian international taxation was whether payments to non-residents for
Taxability of Payment to Non-residents for Software as “Royalty” – Supreme Court Ruling Read More »
Tax Collected at Source (TCS) on Sale of Goods
India Tax UpdatesThe Finance Act, 2020 brought a major change to the scope of Tax Collected at Source (TCS) by introducing sub-section
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Extension of Foreign Trade Policy (2015–20) by One Year
Tax UpdatesThe Foreign Trade Policy (FTP) is a five-year framework issued by the Department of Commerce and Industry under the Foreign
Extension of Foreign Trade Policy (2015–20) by One Year Read More »
Relief Measures in India due to COVID-19
Compliance IndiaWhen India went into lockdown in March 2020, the government, regulators, and the Reserve Bank of India quickly introduced a
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Relaxation in Compliances under Goods and Service Tax law due to COVID-19
Compliance IndiaThe sudden outbreak of COVID-19 and the nationwide lockdown in March 2020 created an immediate challenge for taxpayers across India.
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Amendments to GST law based on recommendation of 39th GST Council Meeting
Compliance IndiaThe 39th GST Council Meeting, held on 14 March 2020, brought several important changes to simplify compliance, clarify rules, and
Amendments to GST law based on recommendation of 39th GST Council Meeting Read More »
Companies’ Fresh Start Scheme 2020
Compliance IndiaThe Companies’ Fresh Start Scheme, 2020 (CFSS-2020) was introduced by the Ministry of Corporate Affairs (MCA) to give companies a
Companies’ Fresh Start Scheme 2020 Read More »
Companies Amendment Bill, 2020 – Part II
Tax UpdatesThe Companies (Amendment) Bill, 2020 was presented in the Lok Sabha on 17 March 2020 as part of a larger
Companies Amendment Bill, 2020 – Part II Read More »
Companies (Amendment) Bill, 2020
Tax UpdatesThe Companies (Amendment) Bill, 2020 was introduced in the Lok Sabha on 17 March 2020 during the Budget session. Its
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M2K – Insight on Finance Act 2020
Compliance IndiaThe Finance Act, 2020 received Presidential assent on 27 March 2020, giving legal effect to the proposals introduced in the
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M2K Alert – Stamp duty implications pursuant to amendment in FA 2019
India Tax UpdatesThe Finance Act, 2019 introduced sweeping changes to the Indian Stamp Act, 1899, particularly in relation to securities transactions. Until
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M2K-Alert-Whole-time CS And Secretarial Audit
Compliance IndiaThe Ministry of Corporate Affairs (MCA) introduced the Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2020, to strengthen
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Filing of Revised Return of income by Amalgamated company beyond the prescribed time limit
Compliance IndiaCorporate restructuring through amalgamation often creates complicated intersections between company law and income tax law. A recurring issue arises when
Tax Alert – Changes to corporate tax rates vide Ordinance dated 20 Sep 2019 effective FY 2019-20 onwards
India Tax UpdatesOn 20 September 2019, the Government of India announced a sweeping set of tax reforms that changed the way companies
Key takeaways from Companies (Amendment) Act, 2019
Compliance IndiaThe Companies (Amendment) Act, 2019, published in the Gazette on 31 July 2019, represents a significant milestone in India’s ongoing
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Form MSME-I – Related Interpretations and analysis
Compliance IndiaThe Ministry of Corporate Affairs (MCA), through its notification dated 22 January 2019, introduced Form MSME-I, a mandatory filing aimed
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Demystifying Significant Beneficial Ownership under Cos Act, 2013
Compliance IndiaThe concept of Significant Beneficial Ownership (SBO) was introduced to uncover the true individuals controlling companies that often hide behind
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Amendments to Schedule III of Companies Act, 2013 (Format of Financial Statements)
Compliance IndiaOn 11 October 2018, the Ministry of Corporate Affairs (MCA) issued a notification amending Schedule III of the Companies Act,
Amendments to Schedule III of Companies Act, 2013 (Format of Financial Statements) Read More »
Tax Procedures Part – II
UAE UAE Knowledge SeriesThis blog explores the second part of the UAE’s Tax Procedures framework. If you’ve ever wondered what your rights and
Tax Procedures Part – II Read More »
Relaxations/ Exemptions to Private Limited Companies
Compliance IndiaOn 13 June 2017, the Ministry of Corporate Affairs (MCA) issued a notification granting significant relaxations and exemptions to Private
Relaxations/ Exemptions to Private Limited Companies Read More »
Electronic Filing of Form 10F
Compliance Direct Tax IndiaWhen an Indian company pays a non-resident and wants to apply a reduced tax rate under a Double Taxation Avoidance
Electronic Filing of Form 10F Read More »
Pre-Packaged Commodities – Labelling Requirements
Compliance IndiaWhen you walk into a store and pick up a packaged product, everything printed on that label — from the
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