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Who Can Value Unlisted Shares in India? A Complete Guide Under Companies Act, Income Tax Act and FEMA
Valuation of shares is a critical requirement in multiple business scenarios — from issuing new shares to transfer of ownership,...

CA Kartikeyan Khator
Jul 54 min read


Income Tax Incentives for Startups in India
Startups are now being recognized almost in every Central and State laws that relate to businesses. From Companies Law to Income Tax Law,...

CA Kartikeyan Khator
Jul 15 min read


Applicability of TDS on Ad-spends on Meta, Google, Amazon and LinkedIn
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.

CA Kartikeyan Khator
Jun 304 min read


Tax Implications of Share Transfer Between Shareholders
The transfer of unquoted equity shares of an Indian company between two resident individuals is a common transaction, often arising in...

CA Kartikeyan Khator
Jun 215 min read


ESOP Valuation Requirements in India: A Legal and Procedural Guide
Employee Stock Option Plans (ESOPs) are a powerful tool for talent retention and wealth creation. However, issuing and exercising ESOPs...

CA Kartikeyan Khator
Jun 145 min read


Analysis of Union Budget'21
Budget Blinks For Individuals 1. No ITR for senior citizens in certain cases- Conditions for applicability: •Age >75 years;...

Sulagna Mukhopadhyay
Feb 8, 20214 min read


Analysis of Fiscal Stimulus 2.1
India's Fiscal Stimulus 2.0 – 1st instalment Snapshot A. Micro Small & Medium Enterprises (MSMEs) Collateral Free Loans (₹ 3 Lakh Cr.) 4...

CA Kartikeyan Khator
May 14, 20204 min read


New Regime of Income Tax Slabs
Old Regime vs New Regime

CA Kartikeyan Khator
Feb 4, 20202 min read


Analysis of Union Budget'20
Budget Blinks for Individuals Expanded scope of Perks -A combined upper limit of contribution in provision fund, superannuation fund and...

CA Kartikeyan Khator
Feb 3, 20207 min read


Certificate for Lower Tax Deduction – NRI
Tax Provisions Section 195 of the Income Tax Act, 1961, governs the rate of tax to be deducted at source (TDS) on consideration to be...

CA Kartikeyan Khator
May 5, 20183 min read


Union Budget ’18
Now, our Government has taken Ease of Doing business further by stress on ‘Ease of Living’ for the common men of this country, especially...

CA Kartikeyan Khator
Feb 3, 20181 min read
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