⭐ Important points (exam-critical)
- ⭐VDA loss cannot be set off against other income or carried forward.
- ⭐BRSR Core assurance scope expanding annually — significant new business line for firms.
- ⭐GIFT City IFSC: bank, insurance, capital markets, fund management all under unified IFSCA.
- ⭐Pillar 2 — applies to MNEs with consolidated revenue ≥ €750 mn in 2 of last 4 years.
Want more depth on important points?
Make it click