Tax liability depends on days spent in India, not citizenship. Understanding ROR, RNOR, and NR status determines whether global income is taxable.
Courts differ on whether statutory liens qualify as security interests under the IBC. The issue impacts secured creditor status and liquidation priority.
Residential classification under Section 6 decides whether only Indian income or global income is taxable. Annual day-count tests directly impact total tax liability.
One of the main ways the government raises money is through taxes, which also have a big impact on a nation’s economic growth. In India, public welfare initiatives including infrastructure development, healthcare, education, and social security programs are funded by taxes paid by both individuals and corporations. In addition, people frequently search for methods to lower their tax liability
GST for Charities & NGOs: The Big Changes You Must Know (Registration Relief, ITC Blocks, RCM Shifts & Key Clarifications) INTRODUCTION India’s GST framework for charities and NGOs balances generous exemptions with tricky compliance edges. Recent amendments—especially from 2023 through early 2025—have redrawn key boundaries by bringing retrospective relief on GST registration, inserting a specific […]
SEBI’s 2026 consultation paper highlights how the T-2 NAV system distorts ETF pricing during volatility. A shift to T-1 and flexible price bands could transform gold and silver ETF trading.
Understand when income is received, accrued or deemed in India under the Income Tax Act, 1961, and how residential status determines tax liability.
The Draft Income Tax Rules 2026 offer a number of welcome benefits and procedural clarity for taxpayers. These draft rules are open for public comments until 22 February, after which the Government is expected to notify the final rules for implementation.
A legal and practical analysis of India’s tax complexity, challenges faced by taxpayers, judicial insights, and reforms aimed at simplification and fairness.
Critical analysis of source and residence principles under the Income Tax Act, 1961, covering Section 5, Section 9, treaties, POEM, and digital taxation.
