Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The MCA issued an amendment to the Companies (Audit and Auditors) Rules, 2025, effective 14 July 2025. The amendment modifies rule 13, sub-rule (2) by mandating electronic filing of auditor reports in form ADT-4 and removing clauses (e) and (f). The modification streamlines the reporting process for corporate audits, simplifying electronic submission requirements and eliminating redundant procedural elements. The amendment aims to enhance transparency and efficiency in corporate audit documentation and reporting mechanisms under the Companies Act, 2013.
The MCA issued an amendment to the Companies (Audit and Auditors) Rules, 2025, effective 14 July 2025. The amendment modifies rule 13, sub-rule (2) by mandating electronic filing of auditor reports in form ADT-4 and removing clauses (e) and (f). The modification streamlines the reporting process for corporate audits, simplifying electronic submission requirements and eliminating redundant procedural elements. The amendment aims to enhance transparency and efficiency in corporate audit documentation and reporting mechanisms under the Companies Act, 2013.
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