Latest Articles
ICEGATE Contact Details Update After GST Amendment & GSTIN Integration
Goods and Services Tax : Explains the steps to update ICEGATE email or mobile by first amending GST registration, integrating GSTIN with Customs, and updat...
Senior Management Personnel: Regulatory Journey from Appointment to Exit
Company Law : Explains the SEBI LODR framework for Senior Management Personnel, covering appointment, disclosures, governance obligations, PIT c...
GST on Online Businesses in India: Registration, TCS, Section 9(5) & OIDAR
Goods and Services Tax : Explains GST registration, TCS under Section 52, Section 9(5), OIDAR provisions and compliance obligations for different online bu...
Professor Earning from Guest Lectures? Your Tax Treatment May Be Wrong
Income Tax : Guest lecture and teaching income is generally taxed on actual income, with Sections 44AD and 44ADA stated as inapplicable to such...
Only NRO Interest Income with TDS Deducted: Is ITR Filing Still Required?
Income Tax : NRIs must file ITR if Indian income exceeds Rs. 4 lakh or to claim excess TDS refunds, with Section 87A rebate unavailable to non-...
Latest News
ICAI Issues Exposure Draft on Revised Section 44AB Tax Audit Guidance Note
Income Tax : ICAI has invited public comments on the Exposure Draft revising the Guidance Note on Tax Audit under Section 44AB by 25th July, 20...
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...
Latest Judiciary
Section 69A Addition Remanded After Plea of Mental & Neurological Illness: ITAT Pune
Income Tax : ITAT Pune restored the appeal to CIT(A)/NFAC after accepting that the assessee's medical condition prevented appearance, directing...
Section 148 Reassessment Quashed for Limitation & Invalid Section 151 Approval: ITAT Kolkata
Income Tax : ITAT Kolkata quashed Section 148 reassessment as time-barred and invalidated reopening for AY 2016-17 due to approval by an incomp...
Cenvat Credit Recovery Vitiated by Cross-Examination Denial on Third-Party Evidence: CESTAT Delhi
Excise Duty : CESTAT Delhi set aside Cenvat credit recovery, holding third-party statements without cross-examination and corroborative evidence...
Service Tax Demand Based Solely on Form 26AS & Ignoring RCM Unsustainable: CESTAT Kolkata
Service Tax : CESTAT Kolkata set aside service tax demand raised on Form 26AS data, holding RCM applied and unverified CBDT data could not susta...
Non-Filing of LUT Is a Curable Defect for Export Services: Karnataka HC
Goods and Services Tax : Karnataka HC quashed a GST demand and appellate order, holding that non-filing of LUT is a curable defect and remanded the matter ...
Latest Notifications
DGFT Notifies India–UK CETA Tariff Rate Quota Allocation Procedure
DGFT : DGFT amends the Handbook of Procedure, 2023 to notify TRQ allocation procedures, eligibility and import conditions under India–U...
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...
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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.
