Article Archives - Page 10 of 11 - N Pahilwani & Associates

29 Oct 25

Preparing for the Annual Compliance Audit under IFSCA CMI Regulation 2025

Preparing for the Annual Compliance Audit under IFSCA CMI Regulations, 2025 Understanding the Annual Compliance Audit under IFSCA The International Financial Services Centres Authority (IFSCA) introduced the IFSCA (Capital Market Intermediaries) Regulations, 2025 to strengthen the regulatory framework governing Capital Market Intermediaries (CMIs) operating in GIFT IFSC. Under these Regulations,…

27 Oct 25

Net Worth Requirements under IFSCA (CMI) Regulations, 2025

Net Worth Requirements under IFSCA (CMI) Regulations, 2025 The International Financial Services Centres Authority (IFSCA) introduced the Capital Market Intermediaries (CMI) Regulations, 2025 as a comprehensive framework for entities operating in GIFT City IFSC. A central pillar of this regulation is the IFSCA net worth requirement, designed to ensure that…

23 Aug 25

Step-by-Step Guide to Audit of IFSC Company under Indian Regulations

Step-by-Step Guide to Audit of IFSC Company under Indian Regulations The audit of IFSC entity is a critical compliance requirement under both the International Financial Services Centres Authority (IFSCA) framework and the Companies Act, 2013. With GIFT City Gandhinagar emerging as India’s global financial hub, the role of statutory and…

22 Aug 25

Net Asset Method of Valuation of Shares: A Step-by-Step Guide

Net Asset Method of Valuation of Shares: A Step-by-Step Guide Valuation of shares is a critical requirement for investors, business owners, and professionals engaged in mergers, acquisitions, restructuring, succession planning, or regulatory compliance. Among various approaches, the Net Asset Method of Valuation of Shares, also known as the Asset-Based or…

21 Aug 25

IBBI Valuation – Scope, Timelines & Legal Provisions under IBC

IBBI Valuation – Scope, Timelines & Legal Provisions under IBC Valuation under the Insolvency and Bankruptcy Code, 2016 (IBC) is a critical step to ensure fairness, transparency, and confidence among stakeholders during insolvency, resolution, or liquidation processes. IBBI valuation under the Insolvency and Bankruptcy Code plays a key role in…

20 Aug 25

Business Transfer Agreement: The Ultimate Guide for Smooth Business Transitions

Business Transfer Agreement: The Ultimate Guide for Smooth Business Transitions In today’s ever-changing business landscape, it has become common for companies to change hands through a business transfer. Business transfer means transferring ownership, control, or assets from one party to another. It may happen through sales, mergers or acquisitions, or…

15 Aug 25

Valuation for Impairment of Assets: A Complete Guide under Ind-AS 36

Valuation for Impairment of Assets: A Complete Guide under Ind-AS 36 The valuation of assets and liabilities of a company are important to give a true picture of its financial standing and performance. Further, uniform standards in the valuation of assets and liabilities facilitate comparison between peers in the same…

13 Aug 25

How to Find Valuation of a Company Using Proven Approaches: A Step-by-Step Guide

How to Find Valuation of a Company Using Proven Approaches – A Step-by-Step Guide Finding the valuation of a company means determining its economic worth using financial performance, market comparisons, and asset strength. The process involves defining the purpose, gathering data, selecting the right valuation method, and validating the final…

11 Aug 25

Business Valuation: Understanding Methods and Avoiding Common Mistakes

Business Valuation: Understanding Methods and Avoiding Common Mistakes Business valuation lies at the heart of informed decision‑making—whether you’re raising capital, planning a sale, or guiding strategic growth. At N Pahilwani & Associates, we deliver clarity, credibility, and confidence—helping you understand how to assess business valuation, apply the right valuation methods,…

07 Aug 25

Transfer of Unquoted Equity Shares: Stamp Duty Implications

Stamp Duty on Transfer of Shares: Implications for Unquoted Equity Shares Stamp duty on transfer of shares is an important compliance requirement that applies when unquoted equity shares are transferred through Form SH-4. While valuation and income-tax implications often receive significant attention, inadequate stamp duty compliance can invalidate the transfer,…

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