01
FOCC & downstream investment
- Ownership versus control
- Direct versus indirect foreign investment
- Downstream investment funding sources
- Downstream investment through OCDs
- Downstream investment through CCDs
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A starting point for exploring the finance and compliance questions that shape a business. Browse a subject, consult official sources and request a review of your own facts.
This is a subject and source directory. Individual research articles are being developed and require professional review before publication. A topic listing is not a legal conclusion.
BUSINESS QUESTIONS, CONNECTED
Explore the subject areas.
National rules, state-specific requirements and transaction details may lead to different answers.
02
FEMA & cross-border compliance
- FDI entry routes and sectoral conditions
- FDI pricing and valuation
- FC-GPR reporting
- FC-TRS reporting
- Foreign liabilities and assets reporting
03
Debentures & funding
- NCD versus OCD versus CCD
- Debenture trustee eligibility
- Secured debenture documentation
- Convertible preference shares
- Debenture conversion terms
04
M&A & restructuring
- Share purchase versus business transfer
- Financial due diligence
- Tax due diligence
- Regulatory due diligence
- Share purchase agreement finance clauses
05
Company law & secretarial
- Annual financial statement filing
- Annual return preparation
- Board and shareholder approvals
- Related party transactions
- Loans to directors and connected entities
06
GST input tax credit
- Rule 42 common input credit reversal
- Rule 43 common capital goods credit
- Annual ITC reversal reconciliation
- Blocked credit review
- Vendor payment and ITC reversal
07
GST transactions & returns
- GTA versus non-GTA road transport
- Consignment notes and GST classification
- Reverse charge liability
- HSN and SAC classification
- GST valuation and reimbursements
08
GST notices & reforms
- 57th GST Council recommendation tracker
- GST recommendation versus notified law
- GSTR-1 versus GSTR-3B differences
- GST notice response evidence
- GST refund documentation
09
Income tax & transition
- Income-tax Act 1961 and 2025 transition
- Finance Act amendment impact register
- Business expense deductibility
- Tax depreciation and asset blocks
- Loss set-off and carry-forward
10
TDS TCS & international tax
- Vendor-wise withholding review
- Salary withholding reconciliation
- Non-resident service payments
- Treaty eligibility documentation
- Permanent establishment questions
11
Labour codes & contract labour
- OSH Code applicability mapping
- Labour code commencement and state rules
- Principal employer and contractor duties
- Contract labour registration and licensing
- Working hours and overtime records
12
Payroll & social security
- EPF establishment coverage
- EPF wage and contribution review
- ESI establishment coverage
- ESI employee eligibility review
- Gratuity provisioning and eligibility
13
POSH & HR policies
- POSH applicability across workplaces
- Internal Committee constitution
- POSH complaint handling process
- POSH confidentiality and records
- POSH annual reporting
14
Contracts & agreements
- Consultancy agreement scope and fees
- Employment agreement finance clauses
- Vendor service agreement safeguards
- Nondisclosure agreement review
- Commercial lease finance terms
15
Customs & foreign trade
- Import classification and valuation
- Related party imports and valuation
- Import documentation and bill of entry
- Export documentation and shipping bills
- DGFT authorisation conditions
16
VAT & legacy taxes
- State VAT registration for residual goods
- Alcohol purchase and sale tax mapping
- Petroleum products state tax mapping
- State VAT return reconciliation
- Legacy VAT assessments
17
Accounts & reporting
- Chart of accounts design
- Month-end closing checklist
- Bank reconciliation process
- Vendor balance reconciliation
- Customer balance reconciliation
18
MIS costing & profitability
- Monthly management reporting design
- Budget versus actual analysis
- Customer-wise profitability
- Product and service costing
- Project profitability and work in progress
19
Virtual CFO & business controls
- Thirteen-week cash flow forecast
- Receivables collection priorities
- Working capital cycle analysis
- Bank finance information pack
- Capital expenditure evaluation
20
MSME insolvency & sector cases
- MSME vendor classification and records
- MSME delayed payment review
- Insolvency warning signs for finance teams
- IBC creditor claim documentation
- Manufacturing compliance map
HOW WE APPROACH A RESEARCH QUESTIONFacts first.
Facts first.
Sources before conclusions.
- Identify the right law and period
Start with the entity, transaction, location and relevant financial period. Verify current provisions and transitional rules.
- Separate proposals from effective requirements
A draft, recommendation, notification and judgment are different source types. Confirm the scope and effective date of each.
- Translate research into a practical next step
Use the actual documents, identify information gaps and agree what needs action. Specialist matters need appropriate professional input.
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