Latest Articles
Senior Citizens’ Savings Scheme from 1 July 2026: Rates, Rules & Chnages
Finance : The government has retained the SCSS interest rate at 8.2% for July–September 2026. The article explains SCSS rules, tax treatme...
GST Considerations While Finalising Books of Accounts: A Practical Guide
Goods and Services Tax : This guide explains key GST checks while finalising books of accounts, including ITC eligibility, RCM, Rule 37, inventory, capital...
Myth vs Reality: The Industrial Relations Code, 2020
Corporate Law : The Industrial Relations Code, 2020 retains trade union rights, employee protections, and dispute resolution mechanisms while stre...
How to start an e-commerce business in India Legally
Corporate Law : Learn the key legal steps for launching an e-commerce business in India, including business registration, GST compliance, required...
GST & Income Tax for Small Builders: Not Every Construction Activity Is 18% Works Contract
Goods and Services Tax : The article explains why small residential builders should be classified as promoters or contractors before applying GST, with rat...
Latest News
Request to Enable Section 270AA Immunity Applications for Misreporting Cases
Income Tax : A representation seeks activation of Form 68 filing for misreporting cases after the Finance Act, 2026 expanded immunity under Sec...
Additional Investment Choices extended to Central Autonomous Bodies Employees subscribed under NPS
Corporate Law : The Government has extended two additional NPS investment options to Central Autonomous Bodies employees, enabling pension plannin...
IFSCA Proposes Mandatory FCSS Usage for IBUs to Enable Faster USD Settlements
Finance : IFSCA has proposed a draft circular requiring member IBUs in GIFT IFSC to route inter-bank transactions through FCSS. The proposal...
ICAI Denies Data Breach Claims, Calls Social Media Allegations Malicious
CA, CS, CMA : ICAI has categorically rejected social media claims of a data breach, confirming that no members', students', or examination recor...
Beware of Fraudulent Communications Impersonating MCA Officials
Company Law : MCA has cautioned stakeholders against phishing calls, WhatsApp messages, emails, fake websites, and ZIP attachments impersonating...
Latest Judiciary
Continuing Personal Guarantee Not Revoked by Resignation or Loan Renewal: NCLAT Delhi
Company Law : NCLAT held resignation, renewal of working capital facilities and alleged novation did not discharge a continuing personal guarant...
Holding company couldn’t issue shares on behalf of subsidiary to claim demerger tax benefit
Income Tax : Disallowance of assessee's claim was upheld for set-off of brought forward unabsorbed depreciation and carry forward of business l...
Post-Death ITRs Require Financial Verification for Income Assessment: SC
Corporate Law : Supreme Court held post-death ITRs require financial verification, fixed annual income on available records, enhanced compensation...
3-Year ITR Average Governs Self-Employed Income Assessment for Compensation: SC
Corporate Law : SC applies the average of three previous ITRs to assess self-employed income and enhances motor accident compensation to Rs.87.09 ...
Self-Employed Income Requires Up to Three-Year ITR Average for Motor Accident Compensation: SC
Corporate Law : SC holds self-employed income may be assessed using up to three years’ ITR average with relevant business circumstances....
Latest Notifications
SEBI Revises IPF Interest Utilisation Norms, Permits 5% for Administrative Expenses
SEBI : SEBI amended the IPF framework to require at least 95% of investment income to strengthen the corpus while permitting up to 5% for...
Anti-Dumping Duty on Seamless Steel Tubes From China Extended to January 2027: CBIC
Custom Duty : CBIC extends anti-dumping duty on specified seamless steel tubes, pipes and hollow profiles from China PR through January 27, 2027...
Telangana Pollution Control Board Notified Under Section 11: CBDT
Income Tax : CBDT notifies Telangana Pollution Control Board under Section 11 of Income-tax Act, 2025, effective from tax year 2026-27 subject ...
Merchant Banker Made Optional for Buy-Backs; Open-Market Limits & Timelines Revised: SEBI
SEBI : SEBI revises buy-back rules from August 1, 2026, adding a 15% open-market cap, new timelines, ISIN-level freeze and optional merch...
RBI-Regulated Originator Representation & SPDE Acquisition Rules Revised: SEBI
SEBI : SEBI revises securitised debt rules on originator representation, SPDE acquisitions, servicer references, trustee replacement and ...
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FAQs
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.
GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August 2026 rollout.
