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Valuation of Assets for Income Tax Purposes

The valuation of assets is an important aspect of income-tax compliance. The value assigned to an asset can affect taxable income, capital gains, and the tax treatment of transactions. For this reason, taxpayers cannot always rely on the actual price paid or received when reporting an asset for tax purposes. Depending on the nature of the transaction, the Income-tax Act and applicable Rules may...

2026-08-21 08:49:18

Public Limited Company in India – Registration & Legal Requirements

A Public Limited Company in India is a suitable business structure for entrepreneurs who want to build a large-scale business, raise capital from multiple investors, or eventually list their company on a stock exchange. Unlike a private company, a public company has fewer restrictions on the transfer of shares and may invite the public to subscribe to securities, subject to applicable legal and...

2026-08-18 12:47:23

Origination of Ind AS: Key Milestones and Important Facts

The Origination of Ind AS marks an important development in India’s financial reporting system. Indian Accounting Standards, commonly known as Ind AS, were introduced to bring Indian accounting practices closer to internationally accepted financial reporting principles, particularly the International Financial Reporting Standards (IFRS). The move toward Ind AS was driven by the increasing...

2026-08-14 15:28:50

Due Diligence Checklist for Businesses and Investment Decisions

Making an important business or investment decision requires more than looking at profits, growth figures, or future opportunities. Investors, business owners, and financial institutions need reliable information before committing money or entering into a transaction. A structured review helps identify potential risks, verify important facts, and understand the actual condition of a business. A...

2026-08-10 10:09:28

Everything You Need to Know About Startup Registration

Starting a business is an exciting journey, but turning your idea into a legally recognized company requires proper planning and compliance. STARTUP REGISTRATION is one of the most important steps for entrepreneurs who want to establish a strong foundation for their business. Registering your startup not only provides legal recognition but also helps build trust among customers,...

2026-08-07 11:20:57

Valuing Preference Shares: Step-by-Step Guide for Businesses

Preference shares are an important financial instrument that allows companies to raise capital while providing investors with specific rights, such as priority in dividend payments and repayment during liquidation. Unlike equity shares, preference shares usually carry fixed dividend benefits and have characteristics of both equity and debt instruments. Understanding their value is...

2026-08-06 11:32:00

How to Determine Incremental Borrowing Rate Step by Step

When businesses account for lease liabilities under accounting standards such as Ind AS 116 or IFRS 16, selecting the correct discount rate is essential. If the interest rate implicit in the lease cannot be readily determined, companies must estimate their Incremental Borrowing Rate. Using an accurate rate ensures lease liabilities and right-of-use assets are measured fairly and consistently....

2026-07-16 11:36:15

Transactions Advisory Services for Business Growth & Deals

In today’s competitive business environment, companies regularly face opportunities such as mergers, acquisitions, investments, restructuring, and business expansion. Every major transaction involves financial, legal, operational, and strategic considerations that can significantly impact future success. This is where Transactions Advisory Services play an important role by helping...

2026-07-06 10:54:57

Valuation Requirement under Income Tax: Complete Guide for Businesses

Business valuation plays a crucial role in various financial and tax-related transactions. Whether a company is raising funds, issuing shares, restructuring operations, or transferring assets, determining the correct value of the business is essential. In India, tax laws prescribe specific valuation rules to ensure transparency and prevent tax avoidance. Understanding the Valuation Requirement...

2026-06-24 10:05:13

Valuing Contingent Consideration in M&A Deals Explained

Contingent consideration is a common feature in mergers and acquisitions (M&A) transactions where a portion of the purchase price depends on the future performance of the acquired business. It is often referred to as an "earn-out" and helps bridge valuation gaps between buyers and sellers when there is uncertainty about future results. What Is Contingent Consideration? Contingent...

2026-06-08 09:31:33

How to Value a Business Using EBITDA Explained

Valuing a business is a critical process for investors, entrepreneurs, and financial professionals. One of the most widely used methods is EBITDA-based valuation. If you're looking to understand how to value a business, EBITDA provides a practical and standardized approach that simplifies comparisons across companies. This article explains the concept in detail, breaking down each step in a...

2026-04-11 11:56:22

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