Latest Articles
GST Dashboard Components & Legal Significance Under CGST Act 2017
Goods and Services Tax : Explains the legal significance of GST Dashboard modules, electronic ledgers, notices, returns, refunds and compliance under the C...
Two Employers, One Tax: Managing Salary Tax During a Job Switch
Income Tax : Explains Form 12B disclosure, TDS computation, salary reporting, advance tax and ITR precautions for employees receiving salary fr...
Role of Chartered Accountants in Finance Concurrence in PSUs
CA, CS, CMA : Explains finance concurrence in PSUs, the role of Chartered Accountants, concurrence process, governance, compliance, risk managem...
GST: Section 62’s Five-Year Assessment Window vs Section 39(11)’s Three-Year Filing Bar
Goods and Services Tax : Examines the interaction between Section 62 and Section 39(11) of the CGST Act, highlighting the unresolved issue relating to retu...
Private Placement: Legal Provisions & Company Obligations
Company Law : Legal Provision and Obligations for a company with respect to Securities issues by Private Placement Summary: This Article outline...
Latest News
EPFO Launches Amnesty Scheme 2026 for Retrospective PF Trust Regularisation
Corporate Law : EPFO's Amnesty Scheme 2026 offers retrospective PF Trust regularisation, specified compliance waivers and application window of si...
DPIIT Extends Footwear Legacy Stock Deadline and Permits R&D Sample Imports
Corporate Law : DPIIT amends footwear QCOs by extending legacy stock clearance to 31 July 2027 and permitting annual import of 4,500 footwear samp...
PIB Explains Ethanol Blended Petrol Programme Through Detailed FAQs
Corporate Law : PIB issues a detailed FAQ on the Ethanol Blended Petrol Programme covering policy evolution, E20 rollout, vehicle compatibility, p...
Section 2(47)(v) Capital Gains Deleted as Section 53A Conditions Not Satisfied: ITAT Bangalore
Income Tax : ITAT Bangalore held Section 2(47)(v) inapplicable as the JDA did not satisfy Section 53A conditions, deleting capital gains for AY...
IFSCA Updates Registration of Insurance Business Regulations, 2021
Finance : IFSCAs updated Registration of Insurance Business Regulations prescribe registration, operations, governance and compliance requir...
Latest Judiciary
Chennai ITAT Applies Peak Credit Theory, Deletes Addition of Entire Cash Deposits U/s 69A
Income Tax : ITAT Chennai directed the AO to apply the peak credit theory and restrict the Section 69A addition instead of taxing the entire ca...
Chennai ITAT: Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Concessional Tax Regime
Income Tax : ITAT Chennai restored the Section 115BAA claim, directing verification and holding delayed or non-electronic Form 10-IC filing sho...
Ahmedabad ITAT: Bank Withdrawals Cannot Be Taxed as Unexplained Expenditure; Quashes Addition of Agricultural Income After Reopening Fails
Income Tax : ITAT Ahmedabad deleted the Section 69C addition on bank withdrawals and quashed the agricultural income addition after the reopeni...
Media Cannot Declare Guilt Before Trial: Madras HC Defines Article 19(1)(a) Limits
Corporate Law : Madras HC declared the limits of media freedom under Article 19(1)(a) in reporting criminal investigations and pending cases, and ...
Article 370 Challenge Not Referred to Larger Bench as No Conflict Found: SC
Corporate Law : Supreme Court declined to refer the Article 370 challenge to a larger Bench, holding there was no conflict between earlier Constit...
Latest Notifications
GSTAT Introduces Token Mechanism for Section 112 Appeals Filed by 31 July 2026
Goods and Services Tax : GSTAT allows token generation by 31 July 2026 for Section 112 appeals, with appeal filing to be completed within 60 days of token ...
CBIC Discontinues Manual Container Documents Under Notification 104/94-Customs
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
SEBI Amends Employees’ Service Regulations with New Investment, Disclosure & Recusal Framework
SEBI : SEBI amends Employees’ Service Regulations, 2001 introducing revised investment, disclosure, gift, employment and recusal provis...
CBIC Empowers Board to Extend Two-Year Re-Export Period for Duty-Free Event Imports
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
CBDT Specifies Maharashtra Authority for Income Tax Information Sharing
Income Tax : CBDT Notification No. 81/2026 specifies Maharashtra's Principal Secretary for income-tax information sharing under Section 258 for...
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FAQs
PIB issues a detailed FAQ on the Ethanol Blended Petrol Programme covering policy evolution, E20 rollout, vehicle compatibility, pricing and global practices.
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.
