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November 2022

Society News

By Kinjal Shah | Anand Bathiya
Hon. Jt. Secretaries
Reading Time 7 mins
MEETING ON OVERSEAS INVESTMENTS IN INDIA

The Suburban Study Circle organized a meeting on the topic ‘Recent Amendments to Overseas Investment Regime in India’ on 15th October, 2022. CA Hardik Mehta made an insightful presentation and shared his views on the following topics:

  • Enhanced clarity with respect to various definitions and routes for Overseas Investment.

  • Introduction of the concept of ‘Strategic Sector’ and ‘Bonafide Business Activity’.

  • Insights on further development in Round-tripping of Investments.

  • Understanding of issuance of corporate guarantees to or on behalf of second or subsequent level step-down subsidiary (SDS) and deferred payment of consideration.

  • Important changes in reporting requirements.

  • Introduction of “Late Submission Fee (LSF)” for reporting delays.

  • Other important amendments with relevant Posers/ Observations.

STUDY CIRCLE MEETING ON SECTION 194R

The HRD Committee Study Circle organized a meeting on the topic ‘Section 194 R - A 360-degree Perspective’ on 14th October, 2022. The session was led by CA Jhankhana Thakkar, who briefly took the members through the provisions of section 1
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