The adjudicating authority held that exceeding the ₹100 crore borrowing threshold makes secretarial audit compulsory. Failure ...

Description: A clerical mistake in the allotment date led to a violation of section 62(1)(a), attracting penalty under ...

An inspection under section 206(5) confirmed long-standing filing failures, resulting in statutory penalties on the company ...

ROC imposed the highest permissible penalty after finding prolonged failure to file AOC-4. The ruling underscores strict enforcement of Section 137(3) and personal accountability of ...

The ruling reiterates that prolonged filing defaults invite monetary penalties on both the company and officers in ...

Explore how AI-assisted vibe coding transforms audits, tax compliance, and professional drafting, boosting efficiency and accuracy for Chartered Accountants in the digital ...