Latest Articles
RERA in India: Practical Guide for Buyers, Builders and Professionals
Corporate Law : A practical guide to RERA covering registration, buyer rights, escrow, compliance, GST, accounting, documentation and project obli...
Red Alert: Capital Gains Tax on US-Listed RSU/ESOP Share Sales
Income Tax : Learn how to report RSU and ESOP share sales for AY 2026-27, including capital gains, Schedule FA, Schedule CG, advance tax and di...
ITR-1, ITR-2 or ITR-4: Choosing Correct Return Form for AY 2026-27
Income Tax : Know the eligibility, exclusions and key differences between ITR-1, ITR-2 and ITR-4 for AY 2026-27, including Section 139(9) and r...
Using AI-Powered Tools Before You Buy Term Life Insurance
Finance : Use AI-powered tools and a term insurance calculator to compare plans, estimate ideal coverage, and confidently buy term life insu...
F&O & Intraday Trading: Capital Gains or Business Income? Is Tax Audit Required?
Income Tax : F&O and intraday trading are business income, not capital gains. Know ITR-3, audit thresholds, loss set-off, advance tax and compl...
Latest News
CA Foundation May 2026 Results; Pass Percentage & Top 3 Rankers
CA, CS, CMA : ICAI has declared the CA Foundation May 2026 results with an overall pass percentage of 20.09% and announced the All India top ran...
Ethanol Blending in India: Policy Evolution, Milestones & Key Concerns
Corporate Law : PIB outlines Indias E20 ethanol blending progress, programme milestones, industry views, and responses to frequently raised concer...
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...
Latest Judiciary
Bengaluru ITAT Quashes Penalty U/s 271D as Time-Barred – Six-Month Limitation U/s 275(1)(c) Strictly Enforced
Income Tax : Bengaluru ITAT quashed Section 271D penalties as time-barred, holding the six-month limitation under Section 275(1)(c) expired bef...
Partial BCD Exemption Qualifies for NIL AIDC Under Serial No. 19: CAAR Mumbai
Custom Duty : CAAR Mumbai held that NIL AIDC under Serial No. 19 applies where concessional or full BCD exemption is allowed under eligible FTA ...
Dealership Termination Alone Does Not Establish Competition Law Violation: CCI
Company Law : CCI closed proceedings holding dealership termination and contractual disputes did not establish violations of Sections 3(4) or 4 ...
Mumbai ITAT Deletes Section 69A Addition as CHA Customs Duty Collections Are Fiduciary Receipts
Income Tax : ITAT Mumbai held that customs duty collections received by a CHA in a fiduciary capacity are not taxable under Section 69A and del...
Mumbai ITAT Deletes Section 69A Addition for Recorded Jewellery Sales During Demonetisation
Income Tax : ITAT Mumbai deleted the Section 69A addition, holding that cash deposits backed by recorded jewellery sales and accepted books can...
Latest Notifications
SEBI Amends Municipal Debt Securities Regulations with ESG & SPV Framework
SEBI : SEBI amends Municipal Debt Securities Regulations, introducing ESG debt securities, SPV framework, electronic advertisements and e...
Rajasthan Revises GST Return Scrutiny Guidelines, Risk Parameters & Faceless Process
Goods and Services Tax : Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and action un...
CBDT Authorises Upload of AEOI Information in Form 168 Under AIS
Income Tax : CBDT authorises DGIT (Systems) to upload AEOI information in Annual Information Statement Form 168 under section 239 and Rule 245(...
CBDT Authorises Upload of AEOI Information in Form 26AS Under AIS
Income Tax : CBDT authorises DGIT (Systems) to upload AEOI information in AIS Form 26AS under sections 119, 90 and 90A, prescribing timelines a...
CBDT Clarifies Safe Harbour Rules for Rough Diamond Sales in Special Notified Zones
Income Tax : CBDT Circular 05/2026 clarifies safe harbour rules for foreign companies selling raw diamonds in Special Notified Zones, covering ...
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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.
