Latest Articles
Directors Report, AOC-1, AOC-2 & CSR Disclosure Requirements: Companies Act, 2013
Company Law : Explains Directors’ Report requirements under the Companies Act, 2013, including AOC-1, AOC-2, CSR disclosures, applicability, s...
Why My Income Tax Increased Sharply for Income Just Above Rs. 12 Lakh?
Income Tax : Explains how Section 87A rebate and marginal relief operate above Rs. 12 lakh under the new tax regime for FY 2025-26, with calcul...
The Best Criminal Lawyer in Edmonton: How Lawyers Choose One When It’s Their Own Family
Finance : The article outlines factors lawyers consider when selecting criminal defence counsel, including courtroom experience, file handli...
Risk Management: An Essential Skill for Every Modern Investor
Finance : Learn how diversification, position sizing, long-term investing, and investor education support effective risk management and capi...
Artificial Intelligence In Legal Research – A Boon or A Bane?
Company Law : Article reviews Indian and UK court rulings stressing verification of AI-generated legal research and rejecting reliance on fake j...
Latest News
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...
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...
Latest Judiciary
Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata
Income Tax : ITAT Kolkata upheld quashing of Section 148 reassessment, holding reopening on stale search material amounted to change of opinion...
Section 153C Applies to Third-Party Search Material; Section 147 Reassessment Invalid: Kolkata ITAT
Income Tax : Kolkata ITAT upheld annulment of Section 147 reassessment based on third-party search material, holding Section 153C was the appli...
Section 69A Addition Deleted for Undated Seized Paper Without Corroboration: ITAT Delhi
Income Tax : ITAT Delhi deleted a Section 69A addition, holding that an undated seized paper without corroborative evidence could not establish...
Assessment on Non-Existent LLP & Goodwill Depreciation Allowed: ITAT Ahmedabad
Income Tax : ITAT Ahmedabad quashed assessment on a non-existent company and allowed Section 32 depreciation on goodwill arising from amalgamat...
Reassessment & Penalty Orders Against Deceased Person Are Nullity: Gujarat HC
Income Tax : Gujarat HC quashed reassessment and penalty orders issued against a deceased person, holding proceedings concluded against a dead ...
Latest Notifications
Wrongful Rejection of Admitted CIRP Claim Led to 3-Year Suspension of IP
Corporate Law : IBBI suspended an Insolvency Professional for three years over wrongful rejection of an admitted CIRP claim and non-compliance wit...
RBI Removes Coӧperatieve Rabobank U.A. From Second Schedule After Banking Status Ceases
Fema / RBI : RBI notified that Coӧperatieve Rabobank U.A. ceased to be a banking company and directed its exclusion from the RBI Act’s Secon...
MCA extended CCFS-2026 Until 31 August 2026
Company Law : MCA extends the Companies Compliance Facilitation Scheme, 2026 up to 31 August 2026 due to data center restoration following the...
SEBI Revises FPI Fees, Registration Requirements & Remittance Process
SEBI : SEBI's 3 July 2026 notification revises FPI fee structure, registration requirements, remittance timelines and effective dates und...
SEBI Shifts Custodian Reporting and Fee Payment to Monthly Basis
SEBI : SEBI's 3 July 2026 notification mandates monthly reporting and fee payments for custodians from 1 October 2026 with revised fee pr...
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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.
