Circular No. 9/2025 provides time-bound relief from the higher rate provisions of Sections 206AA and 206CC, extending and supplementing the earlier reliefs granted under Circular No. 3/2023 and Circular No. 6/2024.
CBDT Circular 07/2025 permits processing of condoned ITRs filed by 31 Mar 2024 till 31 Mar 2026, offering relief to taxpayers awaiting pending refunds.
CBIC’s new circular clarifies DIN and RFN requirements for GST communications. Learn how electronic document traceability and validity are impacted.
Mandatory Virtual Personal Hearings under Delhi , Natural Justice & Compliance under Sections 75(4), 107(8), 126(3) of CGST Act, 2017 read with Delhi GST Act, 2017
Understand Income Tax scrutiny under Section 143(2) for AY 2024-25, faceless process, key deadlines, documents needed, and why expert help is crucial.
Understand income tax & GST rules for freelancers in India, including Sections 44ADA, 44AD, TDS, ITR filing, and tax-saving measures for FY 2025-26.
In the era of the digital economy, a large segment of India’s workforce has transitioned into freelancing across domains such as IT services, content creation, consultancy, digital marketing, and online tutoring. However, many freelancers are unaware of their statutory responsibilities under Indian tax laws, particularly the Goods and Services Tax (GST) regime.
Learn how to file LUT under GST for export of services, comply with Rule 96A conditions, and avoid tax liabilities. Essential guide for exporters on zero-rated supply.
Understand why an income-tax penalty under Section 271(1)(c) is invalid if the charge isn’t specified as concealment or inaccurate particulars. Learn legal precedents and appeal strategies.
Learn how taxpayers can defer income tax penalty proceedings when quantum additions are under appeal. Understand legal grounds and precedents for abeyance to avoid premature penalties.
