Latest Articles
When Safety Takes a Back Seat: Protecting Survivors of Sexual Violence
Corporate Law : The Jharkhand High Court held that police cannot refuse to register Zero FIRs on jurisdictional grounds. It directed strict enforc...
Proposed Population Definition Change Raises Questions on Delimitation
Corporate Law : The article argues that proposed constitutional amendments would allow Parliament to determine the applicable census for delimitat...
GST के 9 साल: व्यवस्था चल पड़ी है, अब इसे आम करदाता के लिए सरल बनाइए
Goods and Services Tax : GST ने कर संग्रह और करदाता आधार बढ़ाया, लेकिन आम करद...
What is the Effect of Dismissal of an SLP In Limine?
Corporate Law : A non-speaking dismissal of an SLP does not affirm the High Court's reasoning or constitute law under Article 141. The doctrine of...
Capital Gains Puzzle: Does Signing an Agreement to Sell Trigger Tax?
Income Tax : The Jabalpur Tribunal held that signing an Agreement to Sell and receiving advance money did not trigger capital gains tax because...
Latest News
Additional Investment Choices extended to Central Autonomous Bodies Employees subscribed under NPS
Corporate Law : The Government has extended two additional NPS investment options to Central Autonomous Bodies employees, enabling pension plannin...
IFSCA Proposes Mandatory FCSS Usage for IBUs to Enable Faster USD Settlements
Finance : IFSCA has proposed a draft circular requiring member IBUs in GIFT IFSC to route inter-bank transactions through FCSS. The proposal...
ICAI Denies Data Breach Claims, Calls Social Media Allegations Malicious
CA, CS, CMA : ICAI has categorically rejected social media claims of a data breach, confirming that no members', students', or examination recor...
Beware of Fraudulent Communications Impersonating MCA Officials
Company Law : MCA has cautioned stakeholders against phishing calls, WhatsApp messages, emails, fake websites, and ZIP attachments impersonating...
IBBI proposes amendments to CIRP, Liquidation & Personal Guarantor Regulations
Corporate Law : IBBI has proposed amendments to CIRP, Liquidation, and Personal Guarantor Regulations to improve valuation, clarify RP duties, sim...
Latest Judiciary
IBA Caution List Cannot Include Advocate for Alleged Negligence: SC
Corporate Law : SC held advocates cannot be placed in the IBA Caution List for alleged negligence. Professional misconduct falls under the Advocat...
Article 161 Remission Policy Prevails Over Section 432 Policy: SC
Corporate Law : SC held Haryana's 2002 Article 161 remission policy applies despite the 2008 Section 432 policy, making the convict eligible for r...
Paper Bags Under HSN 48194000 Taxable at 5% Under Entry 319: Gujarat AAR
Goods and Services Tax : Gujarat AAR held that paper bags classifiable under HSN 48194000 attract 5% GST under Entry 319 of Notification No. 09/2025-CT (Ra...
Unaccounted sales must be taxed on net profit basis, not on gross profit
Income Tax : Where unaccounted sales were established through seized material, only the net profit embedded therein was liable to tax, and not ...
Supreme Court Reiterates: A Registered Will Is Not Beyond Suspicion – Propounder Must Satisfy the Court’s Judicial Conscience
Finance : SC held that registration alone does not validate a Will. The propounder must dispel suspicious circumstances, and HC cannot upset...
Latest Notifications
SEBI Revises IPF Interest Utilisation Norms, Permits 5% for Administrative Expenses
SEBI : SEBI amended the IPF framework to require at least 95% of investment income to strengthen the corpus while permitting up to 5% for...
FAQs on Section 536 Transition Provisions Under Income-Tax Act 2025
Income Tax : CBDT FAQs clarify Section 536 transition rules for summons, searches, recovery, penalties, pending 12AB/80G approvals and LDC/NDC ...
Anti-Dumping Duty on Seamless Steel Tubes From China Extended to January 2027: CBIC
Custom Duty : CBIC extends anti-dumping duty on specified seamless steel tubes, pipes and hollow profiles from China PR through January 27, 2027...
Telangana Pollution Control Board Notified Under Section 11: CBDT
Income Tax : CBDT notifies Telangana Pollution Control Board under Section 11 of Income-tax Act, 2025, effective from tax year 2026-27 subject ...
Merchant Banker Made Optional for Buy-Backs; Open-Market Limits & Timelines Revised: SEBI
SEBI : SEBI revises buy-back rules from August 1, 2026, adding a 15% open-market cap, new timelines, ISIN-level freeze and optional merch...
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FAQs
CBDT FAQs clarify Section 536 transition rules for summons, searches, recovery, penalties, pending 12AB/80G approvals and LDC/NDC applications.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
The FAQs explain that FAST-DS, introduced through the Finance Act, 2026, offers eligible taxpayers a one-time opportunity to disclose undisclosed foreign assets and income in return for immunity from specified penalties and prosecution under the Black Money Act, subject to prescribed conditions.
The Companies Act, 2013 requires most companies to hold four Board Meetings annually, while OPCs, Small Companies, and Dormant Companies need only two. Listed companies must also comply with corresponding SEBI (LODR) meeting requirements.
GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August 2026 rollout.
