In India, sustainability is not a foreign import - it’s a part of who we are. Our traditions and daily practices have long promoted mindful consumption and community living. Yet, in the modern business landscape, sustainability must evolve from a cultural habit to a strategic framework. This is where ESG (Environmental, Social, and Governance) comes in. For startups, ESG is not a compliance exercise, it’s a growth mindset. When young ventures embed ESG principles early, they

The wordings in clause 27(a) of the Tax Audit Form 3CD, relating to reporting of GST Input Tax Credit, has created a lot of confusion in the CA fraternity, different practitioners and corporates having different interpretations leading to doubt and sometimes a difference of opinion with clients. What's the confusion all about? Clause 27(a) of the latest Tax Audit Form 3CD officially notified by CBDT reads as follows: "27(a) Amount of Central Value Added Tax credits availed o

In its 210th board meeting published in PR No.33/2025, and circular number SEBI/HO/AFD/AFD-POD-1/P/CIR/2025/128 dated 10th September, 2025, SEBI (Securities and Exchange Board of India) has approved a significant overhaul of the regulatory framework for Angel Funds under the SEBI (Alternative Investment Funds) Regulations, 2012, (“AIF Regulations”) and the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”). The new set of amendments pro

Valuation of shares is a critical requirement in multiple business scenarios — from issuing new shares to transfer of ownership, fundraising, mergers, and regulatory compliance. However, who can value unlisted shares in India depends on the governing law applicable to the transaction, sometimes necessitating more than one valuation certificate.   This article outlines when share valuation is required under different Indian laws and who is authorized to conduct it. 1. Under th

Startups are now being recognized almost in every Central and State laws that relate to businesses. From Companies Law to Income Tax Law, certain benefits have been carved out for startup ventures, to accommodate their unique requirements and to incentivize them in the form of financial and qualitative benefits. In this article we dive deeper into the income tax incentives given to startups under the Income Tax Act 1961, who is eligible to avail those benefits and how to avai

Learn how TDS applies to online advertising spends in India on Google, Meta, Amazon, and LinkedIn. Understand Section 194C of the Income Tax Act, rates for digital ads, and statutory filing steps. Avoid pitfalls in deducting TDS on digital marketing payments and ensure smooth refunds or credits from platforms for compliant online advertising.

When starting a new startup in India, one of the first and most critical decisions founders face is choosing the right legal structure - Private Limited Company (Pvt. Ltd.) or Limited Liability Partnership (LLP). Both have their own benefits and challenges and making the right decision depends on multiple factors such as tax treatment, compliance requirements, investment-readiness, and mid & long-term vision. We often get this query from startup founders, so we compiled a

The transfer of unquoted equity shares of an Indian company between two resident individuals is a common transaction, often arising in family settlements, business restructuring, startup cap-table management, rewarding advisors and private agreements. However, such transfers carry tax implications under the Income-tax Act, 1961, particularly under sections 50CA and 56(2)(x), which should be accounted for before executing such transactions. In this article, we will consider a

Employee Stock Option Plans (ESOPs) are a powerful tool for talent retention and wealth creation. However, issuing and exercising ESOPs in India comes with specific compliance and valuation requirements under various laws, including the Companies Act, Income Tax Act, and FEMA (in case of foreign employees). This guide breaks down the valuation and filing requirements at three crucial stages - Grant, Vesting, and Exercise - to help you stay compliant. Companies Act At the time

Explore why startup valuation is crucial in India for fundraise, investor confidence, and statutory filing. Learn how DCF analysis, Venture Capital Method and Comparative Analysis guides funding decisions in pre-seed, seed, pre-revenue, and Series A rounds. Gain insights to value your startup for investment, funding, and compliance in India’s dynamic ecosystem. Relevant for startups in Bangalore, Bengaluru, Karnataka, India.

The Scorecard Method of Valuation is a way of estimating the value of a early-stage startup (usually pre-seed and seed stage).

Table of Content Economy Green Economy Direct Tax Indirect Tax Business Management What's Buzzing Economy 1. Triggers behind Rupee’s lifetime low The rupee plunged to a new lifetime low of 78.38 to a dollar on 22nd June, 2022 as global recession worries resurfaced, pushing investors to sell emerging market securities afresh just two days after a member of the US Federal Reserve discounted the likelihood of a pronounced an economic slump in the largest economy on the pla

Indian Economy. Income Tax Updated. GST Updates. Management Lesson. Knowledge addition. Finance Role. Finance Assistance. Finance Help.

Explore why startup valuation is crucial in India for fundraise, investor confidence, and statutory filing. Learn how DCF analysis, Venture Capital Method and Comparative Analysis guides funding decisions in pre-seed, seed, pre-revenue, and Series A rounds. Gain insights to value your startup for investment, funding, and compliance in India’s dynamic ecosystem. Relevant for startups in Mumbai, Bangalore, Bengaluru, Hyderabad, Pune, Delhi, Gurgaon, Noida, Kolkata, India.

Table of Content Economy Direct Taxation Direct Taxation - Developments for NRIs Indirect Taxation Business Management News in Focus Amendments in Finance Bill 2021 ECONOMY Economy Rebounds After a “harsh winter” Indian economy seems to be back on track, at least the latest GDP figures released by NSO for Oct- Dec Quarter is pointing towards that direction. After two successive Quarters of contraction of economy, the 3rd Quarter recorded a marginal growth of 0.4 % ye

Budget Blinks For Individuals 1. No ITR for senior citizens in certain cases- Conditions for applicability: •Age >75 years;...

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India Inc's Demand from Relief Package 2.0 Major economies across the world have allocated over $12 Trillion on fiscal stimulus packages...

Old Regime vs New Regime

Budget Blinks for Individuals Expanded scope of Perks -A combined upper limit of contribution in provision fund, superannuation fund and...