Latest Articles
Section 69 GST: SC Upholds Arrest Powers with Strict Safeguards
Goods and Services Tax : Supreme Court upheld Section 69 GST arrest powers, requiring recorded reasons, CrPC safeguards, CBIC instructions and limiting arr...
The Economics of FIFA World Cup 2026!
Finance : The article explains FIFA World Cup 2026 revenue sources, host country economic impact, India broadcasting rights, accounting aspe...
GST Reporting for Restaurants: Food, Liquor & Swiggy/Zomato Orders
Goods and Services Tax : Learn GST treatment, GSTR-1 and GSTR-3B reporting, accounting entries and Section 9(5) compliance for restaurant, liquor and ECO s...
Fast Track Mergers: Evolving Framework & Practical Challenges
Company Law : Section 233 Fast Track Merger framework expanded through 2025 amendments with wider eligibility, revised timelines, new safeguards...
Section 159 Income Tax Rules on Legal Representative’s Liability After Taxpayer’s Death
Income Tax : Explains Section 159, legal representative obligations, estate liability limits, return filing process and treatment of post-death...
Latest News
IFSCA Updates Registration of Insurance Business Regulations, 2021
Finance : IFSCAs updated Registration of Insurance Business Regulations prescribe registration, operations, governance and compliance requir...
ICAI Renews Five-Year Mutual Recognition Agreement with CPA Australia
CA, CS, CMA : ICAI and CPA Australia renewed their Mutual Recognition Agreement for five years to continue collaboration and professional mobili...
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...
Latest Judiciary
SEZ IGST Refund Challenge Not Entertained; Petitioner Directed to Pursue Statutory Appeal: Telangana HC
Goods and Services Tax : Telangana HC declined to entertain an SEZ IGST refund challenge and permitted the petitioner to pursue a statutory appeal within t...
GST Registration SCN Challenge Disposed; Authority Directed to Complete Proceedings: Telangana HC
Goods and Services Tax : Telangana HC declined to interfere with a GST registration cancellation show cause notice and directed the authority to conclude t...
GST Refund Rejection Set Aside for Reconsideration in Light of Binding Precedents: Telangana HC
Goods and Services Tax : Telangana HC set aside GST refund rejection orders and remanded the matters for fresh consideration after hearing the petitioner w...
RBI Board Supersession Upheld Despite Invalid State Consultation: Kerala HC
Corporate Law : Kerala HC upheld RBI's supersession order despite finding mandatory State Government consultation lacking, citing public interest ...
IGST Refund Rejection Set Aside as was Based on Invalid Circular: Madras HC
Goods and Services Tax : Madras HC set aside IGST refund rejection based on Circular No. 37/2018 and directed fresh consideration under the statutory provi...
Latest Notifications
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...
CBIC Extends Anti-Dumping Duty on Chinese Arylides Till 13 January 2027
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
No TDS on Specified Payments to Eligible IFSC Units: CBDT
Income Tax : CBDT Notification No. 80/2026 exempts specified payments to eligible IFSC Units from TDS, subject to conditions and Form No. 1(N)....
SEBI Revises FVCI Fee Structure & Remittance Process
SEBI : SEBI amends FVCI Regulations, 2000 by revising fee amounts, payment timelines and designated depository participant remittance req...
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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.
