Finance

RBI raises the upper limit for small-value offline digital payments from Rs. 200 to Rs. 500, effective immediately.

Circular No. RBI/2023-24/57 CO.DPSS.POLC.NO.S526/02-14-003/2023-24, dated 24-8-2023.

Retirement deed is not clinching evidence for quashing vicarious liability in a cheque bounce case against accused who was partner of a firm.

Riya Bawri Etc. v. Mark Alexander Davidson – [2023] 153 taxmann.com 617 (SC). 

CCI releases draft “Commitment and Settlement Regulations, 2023.”

MCA grants one-time relaxation for filing of Forms 3,4 & 11 under LLP Act without any additional fee.

General Circular No. 8/2023, dated 23-8-2023.

Penal Interest for default in repayment of loan to be now penal charges, no computation of further interest on penal charges.

Circular No. RBI/2023-24/53 DOR.MCA.REC.28/01.01.001/2023-24, dated 18-8-2023.

RBI directs banks to allow flexibility to borrowers to change loan tenure / EMI’s and to switch to a fixed rate of interest.

Circular No. RBI/2023-24/55 DOR.MCS.REC.32/01.01.003/2023-2024, dated 18-8-2023.