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
Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur
Income Tax : ITAT Raipur quashed reassessment after holding that the Section 148 notice was issued by an officer lacking jurisdiction under CBD...
Section 68 Deletion Set Aside for Lack of Speaking Findings on Genuineness: ITAT Mumbai
Income Tax : ITAT Mumbai remanded a Section 68 case after holding that the CIT(A) deleted the addition without examining investor financials or...
Crushing & Screening of Iron Ore Not Manufacture Under Chapter Note 4: CESTAT Kolkata
Excise Duty : CESTAT Kolkata held crushing and screening alone do not convert iron ore into concentrate under Chapter Note 4, making excise duty...
Assessment Set Aside as ‘Legal Heir’ Not Automatically ‘Legal Representative’: ITAT Agra
Income Tax : ITAT Agra set aside assessment framed against a mere legal heir after holding that Section 159 requires proof of legal representat...
Kerala HC Allows EPF Section 14B Damages to Be Paid in 18 Instalments
Corporate Law : The Court granted instalment relief for EPF damages and suspended coercive recovery during compliance. It held that any default wo...
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.
