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 79 Recovery From Partner’s Bank Account for Firm’s GST Dues Upheld: Madras HC
Goods and Services Tax : Madras HC upheld Section 79 recovery from a partners personal bank account for crystallized GST dues of a partnership firm, dismis...
ection 74 Order Quashed for Imposing 100% Penalty Instead of Section 74A: Madras HC
Goods and Services Tax : Madras HC quashed a GST order passed under Section 74 after finding it imposed a 100% penalty instead of the 50% penalty under Sec...
Fresh SCN After Remand Impermissible Under Section 74: Telangana HC
Goods and Services Tax : Telangana HC held that issuing a fresh show cause notice after remand violated its earlier directions. Assessment under Section 74...
Section 74(5) Benefit Cannot Be Denied for Non-Issuance of DRC-01A: Allahabad HC
Goods and Services Tax : Allahabad HC held Section 74(5) read with Rule 142(1A) preserves the taxpayer's right to pay tax, interest and 15% penalty despite...
GST Cancellation Set Aside for Invalid Section 169 Notice Service: Patna HC
Goods and Services Tax : Patna HC set aside ex-parte GST registration cancellation after holding Section 169 notice requirements and natural justice were n...
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.
