SEBI issues guidelines for stock brokers to access NDS-OM for Government Securities trading under Separate Business Units. Compliance and safeguards detailed.
DGFT mandates electronic Certificates of Origin via Trade Connect. Manual certificates issued after deadlines will be invalid and may face customs rejection.
RBI updates FEMA regulations, revising payment rules for ACU member countries. The amendment affects foreign exchange transactions and authorized dealers.
ICAI issues updated Merger and Demerger Guidelines 2024 to streamline processes for CA firms, encouraging strategic mergers. Effective immediately.
ICAI to begin live virtual classes from Feb 13 for CA Foundation May & Sept 2025 exams. Interactive sessions with recorded lectures & study materials.
Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC’s decision in GST dispute over ITC eligibility on elevators and ACs.
Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, conditions, and Rule 164 provisions.
Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation steps, and supporting documents.
Learn about the legal procedures for director resignation and removal under the Companies Act, 2013, including compliance with ROC filings and board approvals.
The introduction of Section 194O in the Income Tax Act, 1961 for e-commerce transactions, has created certain overlaps with Section 194H, which deals with TDS on commission income. This article explores the interplay between these two sections and clarifies when and whether TDS should be deducted.
