Article Archives - Page 7 of 10 - N Pahilwani & Associates

30 Jan 26

AML Audit in GIFT IFSC: From Regulatory Mandate to Board Assurance

AML Audit in GIFT IFSC: From Regulatory Mandate to Board Assurance GIFT IFSC has redefined India’s position in the global financial ecosystem. With international capital flows, cross-border clients, and complex ownership structures, the regulatory environment within IFSC operates on a fundamentally different plane compared to domestic financial centres. In this…

Slump Sale CA Certification Under Income Tax Act Section 50B, Rule 6H and Form 3CEA

29 Jan 26

CA Certification in Slump Sale under Income-tax Act – Section 50B, Rule 6H & Form 3CEA Explained

CA Certification in Slump Sale under Income-tax Act – Section 50B, Rule 6H & Form 3CEA Explained Introduction – Why Slump Sale Needs Special Compliance A slump sale represents a complete transfer of an undertaking or business division for a lump-sum consideration, without assigning individual values to assets and liabilities.…

21 Jan 26

GST Framework for E-Commerce Operators – Registration, TCS & Core Obligations

GST Framework for E-Commerce Operators – Registration, TCS & Core Obligations India’s digital economy has transformed how goods and services are bought and sold. Marketplaces, aggregators, and platform-based businesses now sit at the heart of commercial activity. Recognising this structural shift, the GST law treats e-commerce as a special category…

Accounting & Financial Reporting for IFSC Entities in GIFT City

16 Jan 26

Accounting & Financial Reporting for IFSC Companies in GIFT City

Accounting & Financial Reporting for IFSC Companies in GIFT City Why Accounting in IFSC Requires a Different Mindset The International Financial Services Centre (IFSC) at GIFT City is designed as India’s offshore financial jurisdiction. Companies operating here do not follow the same accounting and reporting practices as conventional domestic businesses.…

24 Dec 25

Valuation Requirements under IFSCA Fund Management Entity (FME) Regulations, 2025

Valuation Requirements under IFSCA Fund Management Entity (FME) Regulations, 2025 Valuation as a Pillar of Regulatory Compliance for FMEs Under the IFSCA (Fund Management) Regulations, 2025, valuation is not treated as a routine accounting formality. Instead, it forms a foundational element of regulatory compliance and fiduciary responsibility for Fund Management…

20 Dec 25

TDS Compliance for IFSC Companies in GIFT City

TDS Compliance for IFSC Companies in GIFT City Introduction: TDS Obligations in the IFSC Ecosystem International Financial Services Centres (IFSCs), especially GIFT City IFSC, have been developed as globally competitive financial jurisdictions offering a combination of tax incentives, regulatory flexibility, and seamless cross-border access. While IFSC units benefit from several…

19 Dec 25

Valuing Complex Capital Structures under IPEV

Valuing Complex Capital Structures under IPEV: Preference Shares, SAFEs, Convertibles & Waterfall Allocation (Series 3) Introduction – Why Complex Capital Structures Matter in Private Equity Valuation Private equity and venture capital transactions today rarely involve simple ordinary equity. Over the last decade, deal structuring has evolved significantly, driven by higher…

Valuation Techniques under IPEV DCF vs Multiples (Series 2)

18 Dec 25

IPEV Valuation Guidelines 2025 Explained Series 2

Valuation Techniques under IPEV: DCF vs Multiples, Early-Stage vs Buyout Investments (Series 2) Introduction – Why Valuation Technique Selection Matters under IPEV One of the most misunderstood aspects of private equity valuation is the belief that valuation quality depends primarily on the sophistication of the model. In reality, under the…

IPEV Valuation Guidelines 2025 Explained for PE and VC (Series 1)

17 Dec 25

IPEV Valuation Guidelines 2025 Explained – Series 1

IPEV Valuation Guidelines 2025 Explained for PE and VC (Series 1) Introduction – Why IPEV Matters in 2025 The global private equity and venture capital ecosystem has entered a phase where valuation discipline is under unprecedented scrutiny. Volatile capital markets, slower exits, valuation resets, structured funding rounds, and increasing regulatory…

Valuation of Fintech Company Methods, Metrics & Key Challenges

14 Dec 25

Valuation of Fintech Company: Methods, Metrics and Key Challenges

Valuation of Fintech Company: Methods, Metrics and Key Challenges (Part 2 of a Two-Part Expert Series) Introduction: Building on the Fintech Valuation Fundamentals In Part 1 of this series on valuation of fintech company, we examined the foundational aspects of fintech valuation, including business models, sector-specific nuances, and key value…

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