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COVID-19 and Corporate Social Responsibility (CSR)

COVID-19 and Corporate Social Responsibility (CSR) Part of: GS-III- Economy (PT-MAINS-PERSONALITY TEST) The Ministry of Commerce and Industry has clarified that the contributions to the Chief Minister’s Relief Fund or the State relief fund will not qualify as Corporate Social Responsibility (CSR) expenditure, while any donation to the PM CARES Fund will. Important Points The Chief Minister’s Relief Fund or State Relief Fund for Covid-19 is not

National Financial Reporting Authority (NFRA)

National Financial Reporting Authority (NFRA) The National Financial Reporting Authority (NFRA) was constituted on 01st October 2018 by the Government of India under Sub Section (1) of section 132 of the Companies Act, 2013. Functions and Duties Recommend accounting and auditing policies and standards to be adopted by companies for approval by the Central Government; Monitor and enforce compliance with accounting standards and auditing standards; Oversee the quality of servi

Budget Announcement for One Person Companies

Budget Announcement for One Person Companies Finance Minister Nirmala Sitharaman announced measures to ease norms on setting up one-person companies (OPCs). What is a one-person company? A one-person company is a company that can be formed by just one person as a shareholder How are they different from other companies? These companies are different to private companies which require a minimum of two members to establish. the person and the company are considered sep


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