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
IT/ITES Services Not Job or Labour Work; Set-Off Allowed: MVAT Tribunal
Goods and Services Tax : Maharashtra Sales Tax Tribunal held Rule 54(d) inapplicable to IT/ITES services, set aside refund denial and turnover addition, an...
Mining Lease Extended by 5 Years 10 Months After Invalid Suspension Order: Orissa HC
Corporate Law : Orissa HC granted a compensatory 5 years 10 months mining lease period after holding the suspension order invalid for lack of hear...
Gift Deed Cancellation Upheld as Son Failed to Maintain Parents: Bombay HC
Corporate Law : Bombay HC upheld cancellation of a gift deed under Section 23 of the Senior Citizens Act after finding the son failed to fulfil th...
Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT
Income Tax : ITAT Ahmedabad quashed Section 148 reassessment for non-compliance with Section 148A and deleted bogus purchase additions based on...
Section 54F Exemption Allowed as Section 50C Deeming Fiction Inapplicable: Chennai ITAT
Income Tax : ITAT Chennai held Section 50C cannot determine Section 54F net consideration and allowed full exemption where the entire actual sa...
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.
