Thinking of safe Investment with good returns? PPF often tops the list with approx 8 to 9% Interest, but what about NRI’s? On an average 6 out of 10 Resident Individual open a PPF account every year in India. But what if an existing PPF account holder who is a Resident Individual moves abroad and…
53 percent of NRIs believe that domestic investments offered better returns NRI’s who seek investment opportunities, with their excess capital, in their home country should know about the detailed regulations set by RBI and must consider prior.
On the 20th of July 2023, the Taxmann, held an informative and insightful webinar on External Commercial Borrowings. This exclusive webinar aims to equip businesses and entrepreneurs with essential knowledge on leveraging ECB for effective business financing 📋 Coverage of the Webinar: ✔️ Overview of External Commercial Borrowings (ECB) ✔️ Use of ECB for Business…
The Secret to Valuing Employee Stock Options Method of Valuation of ESOP ≠ Valuation of Equity There are Three Methods of Valuation 1. Monte Carlo Simulation 2. Black & Scholes Merton 3. Binomial Method Valuation is required in the following 3 cases: 1. IndAS – Generally required at the time of Grant and Also at…
Let’s dive into the world of ESOPs and understand when and who should consider implementing them. Stage 1: preseed: At a pre-seed stage, founders primarily focused on gaining traction, an ESOP might not seem necessary. Key employees are often granted equity or options on an ad hoc basis. Stage 2: Seed: At the seed stage,…
A strong, talented, and efficient team is the cornerstone of a successful company. However, the biggest challenge for a company/ startup is compensating that talent adequately. This is where esops come into play. 📈 startups with less funds require high talented people. Here granting equity ownership to senior (CEOs, CTOs, CFOs……..) employees enables companies to foster a sense…
Valuation of a business is the process of determining the current worth of a business, using objective measures, and evaluating all aspects of the business. Valuation is generally covered by the Companies Act, 2013 and other statutory regulations like; the FEMA,1999, SEBI regulations, Income Tax Act, 1961, IBC 2016, etc. Download the PDF to know more
Types of Share-based Payments Employees’ Stock Option Plan Sweat Equity Shares SAR/Phantom CSOP/MSOP/TSOP What are the eligibility criteria for different share-based payments? What are the criteria for the valuation of shares issued under various plans? Common legal issues between issuer and receiver? Implication under Income-tax Act in the hands of issuer and receiver?
[2022] 141 taxmann.com 242 (Hyderabad – Trib.) – NBFC converted Debt into Pref. Sh. under CDR and increased authorised Cap – AO treated ROC exp. as Capital Exp. As the exp is related to the capital increase – only the existing debts were restructured where CCPS were issued – ITAT allowed on the grounds that…
