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Firm Articles

    E-commerce in India

    AJSH & Co LLP has published a guide on the recent changes in FDI norms for E-commerce in India. The publication includes India’s Retail Sector, Current FDI Regime for E-commerce, FDI barriers ... Read More

    Employee Stock Option Plan in India

    Employee stock option plan (ESOP) refers to the employee benefits scheme under which the employees are allowed to purchase the shares of their company. Most of the Indian and multinational ... Read More

    Indian Accounting Standard

    An accounting standard is a common set of principles, standards and procedures that define the basis of financial accounting policies and practices. Accounting standards are adopted by companies in India ... Read More

    GST e-invoicing module- Curbing tax evasion

    E-invoicing is a common B2B practice involving exchange of an invoice between a supplier and a buyer in an integrated electronic format. Businesses may have a number of reasons to ... Read More

    India-US agreement for Country by Country reporting

    India-US agreement for Country by Country reporting India and United States of America signed an inter- governmental agreement for exchange of country- by –country (CbC) reports on March 27, 2019. This ... Read More

    Illuminating facts of payroll processing

    For any organization, one of the most crucial tasks is payroll processing with complications paving way as tax regulations as well as compliances. Also, incorrect computation of worker benefits can ... Read More

    Highlights of Companies (Amendment) Ordinance, 2019

    The ever-changing environment demands frequent adjustments to be made in the laws of land for efficient and effective management of both business as well as non-business activities. Government has just ... Read More

    Taxation of expatriate employees in India

    Any person or persons residing temporarily or permanently in a country that is different from their home country or country of citizenship is referred to as an expat. Taxation of ... Read More

    Filing of financial statements in India

    Financial statements of a company are necessarily required to be filed with Ministry of Corporate Affairs (MCA) annually. The form for filing such financial statements with MCA is AOC – ... Read More