✔️ Supreme Court's Judgment [Association for Democratic Reforms v. Union of India | [2024] 159 Taxmann.com 383 (SC)] on Electoral Bonds
• Impact on Corporate Disclosure Requirements
• Responsibilities of auditors and management
• Issues in the Judgment
• Some interesting facts about Electoral Bonds
• Key Features of Electoral Bonds
• How Electoral Bonds Work?
✔️ Detailed Analysis of Legislative Amendments
• Review of the Finance Act 2017 amendments
• Amendments to critical legislation:
◦ Companies Act, 2013
◦ Income Tax Act, 1961
◦ RBI Act, 1934
✔️ Political Donations – Limits and Regulations
• Comparison of donation limits before and after the amendments
✔️ Corporate Disclosure Requirements
• Disclosures in Financial Statements
• Special considerations for new and loss-making companies
✔️ Balancing Transparency and Privacy
✔️ Analysis of Donor-Recipient Relationships
✔️ Corporate Ethics and Responsibilities
✔️ Conclusion
✔️ Q&A Session
