The adjudicating authority held that not displaying the company name and statutory particulars at the registered office constitutes a clear breach of Section 12. Procedural lapses were not accepted as a defence, and monetary penalties were upheld.
The adjudicating authority held that non-filing of Form AOC-4 for consecutive years violates Section 137 of the Companies Act. Financial difficulty was rejected as a valid defence, and penalties were upheld against both the company and its officers.
The filing timeline for Annual RoDTEP Returns has been extended to 31 March 2026. Exporters must pay a ₹15,000 composition fee to avail the extended window and retain benefits.
India’s tax laws are adapting to platforms, creators, and cross-border digital services. This piece explains how income-tax provisions, equalisation levy, and GST rules attempt to capture digital value and where complexity still hampers certainty and ease of compliance.
This explainer breaks down how equity mutual funds work, their key advantages, and the risks involved. The takeaway is why they suit long-term investors seeking diversified equity exposure.
This article explains the key differences between cloud and on-premise POS systems and highlights how cost, control, and scalability influence the right choice for retailers.
This piece explains how the 2015 regulations govern exits, withdrawals, and annuity requirements under NPS. The key takeaway is that exit benefits vary by subscriber category, age, and corpus size, balancing flexibility with long-term pension security.
The 2026 baggage reforms increase duty-free allowances, permit a laptop separately, and modernise customs procedures, making international travel simpler and more predictable.
he Bill limits block assessments for other persons to the actual year of undisclosed income. The key takeaway is reduced compliance burden where no search was conducted on the taxpayer.
The Finance Bill, 2026 proposes immunity from prosecution for undisclosed foreign assets below ₹20 lakh, excluding immovable property. The key takeaway is reduced criminal exposure for minor and inadvertent lapses.
