Corporate Compliance – smeaccountant

Calcutta High Court Ruling Establishes TDS Records as Legal Proof of Financial Relationships

Calcutta High Court rules TDS records and income tax filings are legal proof of financial relationships, strengthening loan agreement enforcement.

Prasenjit Bhowmik June 8, 2026

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Delhi’s New Stamp Duty Mandate: A Critical Shift for Corporate Compliance

Delhi businesses must understand the new 0.1% stamp duty on all share issuances starting 2025 to ensure corporate compliance and avoid penalties.

Prasenjit Bhowmik June 6, 2026

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Strict Enforcement of POSH Compliance: What Indian Employers Need to Know

Indian employers must understand new strict POSH Act enforcement, penalties, and compliance requirements to avoid severe business consequences.

Prasenjit Bhowmik June 6, 2026

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Navigating Workplace Compliance: The Critical Role of the Internal Committee Under the POSH Act

The Mandate for Workplace SafetyIn a significant move to fortify workplace safety across India, the Prevention of Sexual Harassment (POSH) Act of 2013 mandates that every organization with ten or…

Prasenjit Bhowmik June 6, 2026

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Understanding the New Triennial DIR-3 KYC Compliance Framework

Navigate the new triennial DIR-3 KYC compliance framework, understanding the MCA's shift from annual to three-year filing for directors.

Prasenjit Bhowmik June 6, 2026

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Navigating Compliance: The Critical Reporting Requirements of Form DPT-3

Master Form DPT-3 compliance for Indian companies, understanding critical reporting requirements for deposits and outstanding loans to avoid penalties.

Prasenjit Bhowmik June 6, 2026

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Corporate Compliance Overhaul: Ministry of Corporate Affairs Updates DIR-3 KYC Filing Cycles

MCA simplifies DIR-3 KYC for directors, shifting to a triennial filing cycle by March 2026 to ease compliance burdens.

Prasenjit Bhowmik June 6, 2026

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Jurisdictional Uncertainty: The Unintended Consequences of DGGI Common Adjudication Orders

The Directorate General of Goods and Services Tax Intelligence (DGGI) has initiated a centralized adjudication process for multi-state tax investigations following the issuance of Notification No. 27/2024. This directive consolidates…

Prasenjit Bhowmik June 5, 2026

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Understanding the Shift in DIN KYC Compliance Requirements for Directors

The Ministry of Corporate Affairs (MCA) has fundamentally restructured the compliance landscape for company directors in India, moving away from the mandatory annual filing of DIR-3 KYC forms. Under the…

Prasenjit Bhowmik June 5, 2026

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Telangana High Court Rules GST Annuity Disputes Require Factual Scrutiny

Judicial Stance on GST Show Cause NoticesThe Telangana High Court has declined to quash a Goods and Services Tax (GST) show cause notice, determining that the taxability of annuity payments…

Prasenjit Bhowmik June 4, 2026