Latest Articles
Directors Report, AOC-1, AOC-2 & CSR Disclosure Requirements: Companies Act, 2013
Company Law : Explains Directors’ Report requirements under the Companies Act, 2013, including AOC-1, AOC-2, CSR disclosures, applicability, s...
Why My Income Tax Increased Sharply for Income Just Above Rs. 12 Lakh?
Income Tax : Explains how Section 87A rebate and marginal relief operate above Rs. 12 lakh under the new tax regime for FY 2025-26, with calcul...
The Best Criminal Lawyer in Edmonton: How Lawyers Choose One When It’s Their Own Family
Finance : The article outlines factors lawyers consider when selecting criminal defence counsel, including courtroom experience, file handli...
Risk Management: An Essential Skill for Every Modern Investor
Finance : Learn how diversification, position sizing, long-term investing, and investor education support effective risk management and capi...
Artificial Intelligence In Legal Research – A Boon or A Bane?
Company Law : Article reviews Indian and UK court rulings stressing verification of AI-generated legal research and rejecting reliance on fake j...
Latest News
Draft Stipend Rates for CA Articled Assistants Invited for Comments: ICAI
CA, CS, CMA : ICAI invites stakeholder comments by 5 August 2026 on draft amendments and proposed stipend rates for articled assistants under th...
FAQs on Filing of Corporate Action as per SEBI (LODR) Regulations, 2015
Corporate Law : NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEB...
IFSCA Proposes FCSS Compliance Framework for IBUs in GIFT IFSC
Finance : IFSCA invites comments on a draft FCSS circular requiring IBUs to use FCSS, promote real-time USD settlements, and meet customer c...
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...
Latest Judiciary
AI-Generated Fake Citations Alone Do Not Vitiate Judicial Orders: AP HC
Corporate Law : Andhra Pradesh HC held that AI-generated fake citations alone do not invalidate a judicial order if the correct legal principles a...
Financial Viability and Prospective NHAI recoveries were no basis to call the Insolvency Plea malicious
Corporate Law : An application filed by HK Toll Road Private Limited was dismissed alleging that the insolvency proceedings initiated by Canara Ba...
Pune ITAT Deletes Section 271(1)(c) Penalty for VSI Contribution & Section 244A Interest
Income Tax : Pune ITAT deleted Section 271(1)(c) penalty on VSI contribution and omitted Section 244A interest, holding additions alone did not...
Pune ITAT Restores U/s 12AA/12AB Registration – Skill Development Institution Held to be Engaged in ‘Education’ Despite Serious Allegations
Income Tax : Pune ITAT restored Sections 12AA/12AB registration, holding structured skill development constitutes education under Section 2(15)...
Section 271E Penalty Cannot Survive Without Recorded Satisfaction: SC
Income Tax : SC held that penalty under Section 271E cannot survive after the original assessment is set aside and the fresh assessment records...
Latest Notifications
SEBI Revises FPI Fees, Registration Requirements & Remittance Process
SEBI : SEBI's 3 July 2026 notification revises FPI fee structure, registration requirements, remittance timelines and effective dates und...
SEBI Shifts Custodian Reporting and Fee Payment to Monthly Basis
SEBI : SEBI's 3 July 2026 notification mandates monthly reporting and fee payments for custodians from 1 October 2026 with revised fee pr...
SEBI Permits Mutual Funds to Undertake Intraday Borrowing for Timing Mismatches
SEBI : SEBI amends Mutual Funds Regulations, 2026 to permit intraday borrowing for scheme timing mismatches, subject to conditions specif...
CBDT Notifies NCCL Core Settlement Guarantee Fund Under Section 11
Income Tax : CBDT notifies NCCL's Core Settlement Guarantee Fund under Section 11 and Schedule III of the Income-tax Act, 2025, subject to spec...
CBDT Notifies NCCL Core Settlement Guarantee Fund for Section 10(23EE) Exemption
Income Tax : CBDT notifies NCCL's Core Settlement Guarantee Fund for Section 10(23EE) exemption for AYs 2019-20 to 2026-27, subject to specifie...
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FAQs
NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEBI (LODR) Regulations.
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.
