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Memorandum of Association – MoA Clauses, Format & Types
The Memorandum of Association (MOA) is one of the most essential documents in the company incorporation process, forming the foundation for a company's legal existence and governance. Just as the Constitution is the bedrock of a nation, the MOA acts…
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100% NRI Investments now permitted in FPIs based in GIFT IFSC
In line with the consultation paper issued by SEBI in August 2023, the SEBI and IFSCA have now permitted 100% participation of NRIs, OCIs, and RIs individuals for certain funds set up as SEBI registered FPIs based in IFSC. This…
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Is Computer Software a Good or a Service?
Goods or Services? Understanding the Classification of Computer Software under GST Introduction: The classification of computer software as either a good or a service has been a contentious issue for businesses since the service tax regime. However, the Goods and…
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