The article explains how fear-driven cash hoarding and overconfidence in equities can undermine long-term investment goals, advocating balanced, adaptive strategies.
It was ruled that failure to file PAS-3 within 15 days attracts per-day penalties, reinforcing strict adherence to private placement disclosure timelines.
The authority clarified that Saturdays, Sundays, and holidays between two EPF-covered employments cannot be treated as a break in service, ensuring EDLI benefits are not wrongly denied.
DGFT reaffirmed the restricted status of IT hardware imports and mandated online authorisation under the Import Management System. The ruling sets clear timelines and validity rules for 2026.
SEBI approved new Stock Brokers Regulations, 2025 to replace the 1992 framework, reducing pages and removing redundancies. The ruling prioritises clarity, ease of compliance, and stronger supervisory focus.
GSTAT revoked the staggered filing requirement after reassessing portal capacity. Appeals can now be filed freely without phase-wise restrictions from 18 December 2025.
Higher thresholds, quarterly returns, waived registrations, and faster approvals were introduced to ease MSME compliance. The ruling stresses simplification as a tool for economic formalisation.
Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. The ruling highlights intensified detection and enforcement measures.
A uniform 18% and 5% GST framework was implemented nationwide following Council recommendations. The ruling highlights its role in supporting small businesses through lower taxes on essential goods.
The GST Council’s decision to eliminate the 12% slab was implemented to create a two-rate structure for garments. The key takeaway is a higher rate for premium apparel and wider relief for lower-priced items.
