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Archive: December, 2025

Posts in December, 2025

Anti-Profiteering Law Overrides State Cinema Pricing Rules

December 30, 2025 723 Views 0 comment Print

The Tribunal held that state-fixed maximum ticket prices do not excuse failure to pass on GST rate cuts. Cinema owners must reduce prices commensurately despite pricing caps.

Tax on international payments as per Income-tax Act, 1961

December 30, 2025 1311 Views 0 comment Print

Explains why TCS under section 206C(1G) applies to overseas remittances and tour packages. The key takeaway is that TCS is a reporting mechanism, adjustable or refundable, not a final tax cost.

MCA Defers LLP Regional Director Reorganisation to 16th February 2026

December 30, 2025 765 Views 0 comment Print

The Government has deferred the commencement date of a notification issued under the LLP Act. The effective date now shifts from January 1, 2026, to February 16, 2026, without changing the substance of the law.

MCA Defers LLP Registrar of Companies Reorganisation to 16th February 2026

December 30, 2025 1014 Views 0 comment Print

MCA amended its notification to postpone implementation of the reorganised Registrar of Companies framework for LLPs.

MCA Defers New Registrar of Companies Jurisdictions to 16th February 2026

December 30, 2025 4344 Views 0 comment Print

MCA amended its notification to postpone implementation of the reorganised Registrars of Companies framework under the Companies Act.

MCA Defers Implementation of New Regional Director Structure to 16 February 2026

December 30, 2025 1224 Views 0 comment Print

MCA amended its earlier notification to postpone the effective date of the restructured Regional Director jurisdictions under the Companies Act.

Benefits and Risks of Investing in Real Estate

December 30, 2025 1887 Views 0 comment Print

Real estate offers steady cash flow. Renting out a property is a simple way to generate monthly income. Let’s take a ₹50 lakh property in a popular area. Rent it for ₹20,000 monthly, and you’re earning ₹2.4 lakhs a year!

CBIC notifies Second tranche of tariff concessions under India-EFTA (Iceland)

December 30, 2025 510 Views 0 comment Print

Acting under statutory powers, the Centre has substituted the main table of a September 2025 customs notification. Stakeholders must rely on the new table to assess applicable duty benefits.

Indian Insurance Companies (Foreign Investment) Amendment Rules, 2025

December 30, 2025 1068 Views 0 comment Print

The amended rules replace outdated FEMA references and redefine foreign investment as FDI under the Non-debt Instruments Rules, 2019. This ensures regulatory consistency and clarity for foreign investors in Indian insurance companies.

CBIC notifies second tranche of tariff concessions under India-EFTA (Norway)

December 30, 2025 6498 Views 0 comment Print

The government has substituted the operative table in an existing customs notification, revising how duty exemptions apply. The new table now exclusively governs eligibility and conditions.

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