For AY 2025-2026, the CBDT has introduced amendments to Form 3CD, with some impacting Form 3CB indirectly, effective from ...

Understand corporate guarantee valuation under IND AS 109 and IAS 109, including methodologies like Credit Spread and ...

Introduction Real estate insolvency under the Insolvency and Bankruptcy Code (IBC), 2016 has long been marred by procedural ...