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Business Compliance

Licensing, environmental compliance and business operations.

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Business Compliance

238 articles
FEMA 2026 Failed Import Advance Reconciliation

Failed Import Advances from 1 October 2026: Refunds, IDPMS Closure and Future Guarantees

When an import does not materialise, the effective 2026 FEMA rules connect refund of the advance, bank-permitted IDPMS closure and security for later advance payments. Reconcile the original currency and the contract or approved extended period before sending further advances.

By Team assureOffice
FEMA 2026 Export Advance Reconciliation

Export Advances from 1 October 2026: Bank Routing, Allocation and EDPMS Closure

Use the effective 2026 FEMA export-import framework to reconcile customer advances to shipments, later receipts and approved closure. Distinguish bank-routing requirements from contractual delivery dates and avoid carrying obsolete shipment-period rules into new transactions.

By Team assureOffice
TNMM Transfer Pricing Benchmarking, Database Filters & Working Capital Adjustments Guide

Conducting Transfer Pricing Benchmarking using TNMM: Database Selection, Qualitative Filters, and Working Capital Adjustments

An exhaustive practitioner masterclass on applying the Transactional Net Margin Method (TNMM) under Section 92C of the Income-tax Act, 1961 and Rule 10B(1)(e). Covers database selection, quantitative and qualitative screening filters, tested party selection, choice of Profit Level Indicator (OP/OC, OP/OR, Berry Ratio), working capital adjustment mathematical formulas, capacity underutilization defenses, and audit strategy before the TPO and DRP with assureTP.

By Team assureOffice
Transfer Pricing Section 92D Master File, Rule 10DA Form 3CEAA, CbCR Form 3CEAD & Penalties Guide

Transfer Pricing Master File & CbCR Compliance: Section 92D, Rule 10DA & Form 3CEAD Guide

Exhaustive masterclass on three-tiered transfer pricing documentation under Section 92D of the Income-tax Act, 1961 and Rules 10DA/10DB. Details the Master File thresholds (consolidated group revenue ₹500 Cr + international transactions ₹50 Cr or IP ₹10 Cr), Part A vs Part B of Form 3CEAA, Country-by-Country Reporting (CbCR) under Form 3CEAD (₹6,400 Cr threshold), Form 3CEAC intimation, severe penalties under Sections 271AA and 271GB, and global documentation with assureTP.

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CMA Data, Working Capital Assessment, MPBF, Cash Credit, Tandon Committee, Current Ratio

How to Prepare CMA Data for Bank Working Capital (CC/OD): Tandon Committee Ratios, MPBF, and Holding Norms

A comprehensive financial engineering and credit appraisal guide detailing how to build professional Credit Monitoring Arrangement (CMA) data for bank cash credit and overdraft limits, calculating Maximum Permissible Bank Finance (MPBF) under Tandon Committee methods, setting holding norms, and defending financial ratios.

By Team assureOffice