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Business Compliance

Licensing, environmental compliance and business operations.

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Business Compliance

238 articles
FCRA 2010 Compliance, SBI NDMB Mandate, Sub-Granting Ban & Section 12AB Cross-Over

FCRA 2010 Compliance & Charitable Trusts: SBI Main Branch Mandate, Sub-Granting Ban & Section 12AB Guide

An exhaustive governance and tax guide to Foreign Contribution Regulation Act (FCRA) 2010 compliance for charitable trusts, analyzing the 2020 amendments, the absolute ban on sub-granting under Section 7, the SBI New Delhi Main Branch account mandate under Section 17, 20% administrative expense caps, and the lethal cross-regulatory cancellation risk under Section 12AB(4).

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External Commercial Borrowings (ECB) under RBI Master Directions & FEMA

External Commercial Borrowings (ECB) under FEMA & RBI Master Directions: All-in-Cost Caps, Form LRN & Form ECB-2 Guide

An exhaustive corporate treasury and cross-border finance guide to External Commercial Borrowings (ECB) under FEMA and RBI Master Directions, analyzing the USD 750M automatic route, MAMP thresholds, SOFR + 500 bps all-in-cost ceilings, Form LRN allotments, monthly Form ECB-2 filings, and debt-to-equity conversions.

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EDPMS & IDPMS Monitoring, Regulation 9 Export Realisation, CA Certified Write-Off, Form XOS & e-BRC

FEMA EDPMS & IDPMS Compliance Guide: Export Realisation Timelines, Write-Off of Unrealised Invoices, Form XOS & e-BRC Reconciliation

Comprehensive technical masterclass on navigating the Reserve Bank of India's EDPMS and IDPMS frameworks under FEMA, 1999. Explains the 9-month realization mandate under Regulation 9, CA-certified write-off procedures up to 10%, caution-listing defense, third-party payment protocols, Form XOS filings, e-BRC generation on DGFT, and integration with assureFinancials and assureNotice.

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FEMA (Overseas Investment) Rules 2022: OPI vs ODI, Form FC, APR & Schedule FA

Overseas Investment (OI) Rules 2022: OPI vs ODI Distinction, Form FC, APR Reporting, Round-Tripping & Schedule FA Compliance Guide

An exhaustive cross-border regulatory guide to the FEMA (Overseas Investment) Rules, 2022, deconstructing the ODI vs OPI statutory divide, Form FC filings, Annual Performance Reports (APR), Rule 19(3) round-tripping structures, LSF regularization, and Black Money Act Schedule FA compliance.

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FEMA Borrowing and Lending Regulations 2018, Rupee Loans from NRIs/OCIs, Regulation 5 LRS Loans to

FEMA Rupee Loans & Borrowings from Non-Residents: Regulation 5 Rules, NRE/NRO Remittances & RBI Compliance Guide

Comprehensive technical masterclass on borrowing and lending in Indian Rupees involving Non-Resident Indians (NRIs) and Overseas Citizens of India (OCIs) under the Foreign Exchange Management (Borrowing and Lending) Regulations, 2018. Explains Section 2(77) close relative criteria, interest-free personal loan mandates, NRE/NRO banking channels, corporate Rupee-denominated ECBs, and Section 15 compounding with assureFinancials and assureNotice.

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Foreign Office Establishment (LO, BO, PO vs Subsidiary)

Branch Office (BO), Liaison Office (LO) & Project Office (PO) in India vs Wholly Owned Subsidiary: RBI Master Directions, FEMA, MCA & Tax Guide

A comprehensive practical guide to establishing and operating a Branch Office (BO), Liaison Office (LO), or Project Office (PO) in India versus a Wholly Owned Subsidiary, covering RBI Master Directions, FEMA regulations, MCA Forms FC-1 to FC-4, Form 49C, and permanent establishment tax risks.

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MSME

MSME Samadhaan for Unpaid Invoices: Check Supplier Eligibility and Prepare the Evidence First

An overdue invoice does not become an enforceable MSMED claim simply because the supplier downloads an Udyam certificate. The claimant must establish its eligible status, the transaction, the amount due and the appropriate forum. Registration timing, trading activity, acceptance disputes and limitation can matter as much as the invoice total.

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Environment & Energy

Electricity Duty on Self-Generated Power in Gujarat: What a Business Must Check Before Claiming Exemption

Generating electricity for your own Gujarat business does not automatically remove electricity duty. A diesel generator, a rooftop solar installation and an off-site power project can create different questions about the source, the person generating electricity, the consumer and the legal exemption being claimed. The absence of a duty line on the distribution company's bill says little about power generated behind the consumer's meter.

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Healthcare Licensing

A Pharmacist Leaves a Karnataka Medical Store: What Must the Licence Holder Update?

A pharmacist's resignation is an operating-compliance event, not only a payroll change. The Karnataka medical-store owner should establish the actual last working date, reassess the activities that depend on personal supervision, notify the drug-licensing authority and complete the appropriate registered-pharmacist change or cancellation process.

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Healthcare Licensing

Adding a Drug Warehouse in Maharashtra: Can the Existing Wholesale Licence Cover It?

A pharmaceutical distributor should not place sale stock in a new godown merely because invoices will continue to come from its licensed office. Drug-sale regulation covers stocking for sale as well as completing the invoice. Under the Drugs Rules, separate places where drugs are sold or stocked for sale require separate applications and licences, subject to the specific legal exceptions.

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