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
User Charges Collected Beyond Statutory Fees Not Exempt: GST Telangana AAR
Goods and Services Tax : Telangana AAR held MeeSeva user charges collected over statutory fees are not exempt under Notification 12/2017 and are liable to ...
BSNL VRS Compensation Qualifies for Section 10(10B) Exemption: ITAT Panaji
Income Tax : ITAT Panaji held BSNL VRS-2019 compensation is retrenchment compensation exempt under Section 10(10B), set aside CIT(A) orders, an...
BSNL VRS Compensation Exempt Under Section 10(10B): ITAT Pune
Income Tax : ITAT Pune held BSNL VRS compensation exempt under Section 10(10B), condoned delay in filing appeals, and directed grant of refund ...
Delay in Appeal Condoned to Allow Section 10(10B) Exemption Claim: ITAT Ahmedabad
Income Tax : ITAT Ahmedabad condoned delay in filing appeal and allowed Section 10(10B) exemption claim for BSNL VRS compensation, making the a...
Clever Drafting Cannot Defeat Limitation Under Order VII Rule 11(d): SC
Corporate Law : SC held that a plaint barred by limitation must be rejected under Order VII Rule 11(d) CPC when pleadings disclose only an illusor...
Latest Notifications
RBI Updated UNSC Sanctions List Entry Under Section 51A UAPA
Fema / RBI : RBI directs regulated entities to implement the updated UNSC ISIL & Al-Qaida sanctions list entry under Section 51A UAPA and ensur...
IRDAI Updates Financial Result Formats for Listed Insurers Under SEBI LODR
Corporate Law : IRDAI has revised financial result formats for listed insurers adopting Ind AS to meet SEBI LODR disclosure requirements, effectiv...
IBBI Extended PGIRP Forms Filing Deadline to 30th September 2026
Corporate Law : IBBI extends the deadline for filing PGIRP-1 to PGIRP-6 forms to 30 September 2026 and defers penalties while directing accurate e...
NPS Investment Choice Options for CAB Subscribers Expanded: PFRDA Circular
Corporate Law : PFRDA expands NPS investment options for CAB subscribers by adding two Auto Choice schemes through Circular No. PFRDA/2026/39 date...
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...
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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.
