Latest Articles
GST on Directors: Remuneration, Rent, Guarantees & Transactions
Goods and Services Tax : Guide to GST on director remuneration, rent, guarantees and company transactions, covering RCM, FCM, Rule 28(2), CBIC circulars an...
Section 50C Cannot Create Income Under Section 56: Statutory Analysis
Income Tax : Analysis explains why Section 50C is a computation provision, discusses the First Proviso to Section 50C(1), and examines its stat...
10 Transactions Requiring Shift From ITR-1 to ITR-2 or ITR-3
Income Tax : Capital gains, business income, foreign assets, directorship and other transactions may make taxpayers ineligible to file ITR-1....
Foundation of FCRA – Foreign Contribution & Eligibility
Corporate Law : Understand foreign contribution, FCRA eligibility, Section 2(1)(h), Section 3 prohibitions, and registration requirements under th...
Complete SEBI Compliance Calendar for Merchant Bankers
SEBI : Comprehensive guide to SEBI merchant banker compliance covering filing deadlines, PIT, cybersecurity, accessibility, SBU and net-w...
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
SC Stays Rajasthan HC Ruling Upholding GST on DBFOT/BOT Toll Concessionaire
Goods and Services Tax : SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits rem...
Delhi HC Lay Down Right to Be Forgotten Framework for Online Judicial Records
Company Law : Delhi HC lays down a framework on the right to be forgotten, directing de-indexing in eligible cases while balancing privacy, open...
Rule 39(1)(a) ITC Distribution Demand Remanded for Fresh Decision: Bombay HC
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Article 21 Overrides PMLA Section 45 After 275-Day Pre-Trial Detention: Karnataka HC
Corporate Law : Karnataka HC granted PMLA bail after 275 days’ custody, holding Article 21 prevailed where trial had not progressed and delay wa...
GST Penalty U/s 122(1A) Unsustainable Where Director Retains No Benefit: Bombay HC
Goods and Services Tax : Bombay HC granted ad-interim protection against a Section 122(1A) CGST penalty, finding a prima facie case for an independent dire...
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.
