Distinction between Capital Receipt and Revenue Receipts

There are two different types of receipts that a business or a government generates during its financial activities. They are called capital receipts and revenue receipts. Capital receipts are funds that a company, organization, or government receives from non-operational sources, such as the sale of assets, borrowing, or equity investments. They are typically non-recurring transactions…

Govt. revises norms for Dividend payout, Bonus Shares, Stock split, and Share buybacks

The Department of Investment and Public Asset Management (DIPAM) released new guidelines amending its earlier2016 rules to better reflect market realities. “These guidelines have been done keeping in mind the realities of the market and forward looking”, said the secretary of DIPAM. The new guidelines will be applicable from the current financial year ending March…