Latest Articles
Cryptocurrencies (VDAs): Taxation & Validity under Article 14
Finance : The article argues that while taxing Virtual Digital Assets separately is constitutionally permissible, the blanket prohibition on...
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...
Latest News
Request to Enable Section 270AA Immunity Applications for Misreporting Cases
Income Tax : A representation seeks activation of Form 68 filing for misreporting cases after the Finance Act, 2026 expanded immunity under Sec...
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...
Latest Judiciary
Post-Death ITRs Require Financial Verification for Income Assessment: SC
Corporate Law : Supreme Court held post-death ITRs require financial verification, fixed annual income on available records, enhanced compensation...
3-Year ITR Average Governs Self-Employed Income Assessment for Compensation: SC
Corporate Law : SC applies the average of three previous ITRs to assess self-employed income and enhances motor accident compensation to Rs.87.09 ...
Self-Employed Income Requires Up to Three-Year ITR Average for Motor Accident Compensation: SC
Corporate Law : SC holds self-employed income may be assessed using up to three years’ ITR average with relevant business circumstances....
Decisions Based on AI-Hallucinated Precedents Unsustainable: SC
Corporate Law : SC held that reliance on fake or AI-hallucinated precedents renders judicial decisions unsustainable and directed fresh adjudicati...
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...
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...
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...
RBI-Regulated Originator Representation & SPDE Acquisition Rules Revised: SEBI
SEBI : SEBI revises securitised debt rules on originator representation, SPDE acquisitions, servicer references, trustee replacement and ...
Latest Downloads
FAQs
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.
CBDT FAQs clarify Section 536 transition rules for summons, searches, recovery, penalties, pending 12AB/80G approvals and LDC/NDC applications.
GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August 2026 rollout.
