Latest Articles
India’s MLI Problem: Ratified, But Not Notified
Income Tax : Article examines whether the MLI Principal Purpose Test has domestic effect under Section 90(1) following Nestlé SA and Sky High ...
GST Rate Changes: Five Compliance Mistakes Businesses Should Avoid
Goods and Services Tax : Article explains five common compliance mistakes after the 22 September 2025 GST rate changes, covering rates, ITC, transition sto...
Section 10(10D): Should Life Insurance Exemption Cover Entire Maturity Proceeds or Only Income?
Income Tax : Article examines whether Section 10(10D) exempts the entire life insurance maturity amount or only the income component, referring...
Tips For Reducing Medical Expenses With Your Family
Finance : Reduce family medical expenses with preventive healthcare, smart budgeting, organised medical records and flexible TATA AIG health...
Mutual Fund Taxation: CA Perspective on AMFI’s Budget 2026–27 Proposals
Income Tax : AMFI's Budget 2026–27 proposals seek mutual fund tax reforms, compliance simplification, tax neutrality and rationalisation of k...
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
SC Issues Notice on Section 107(4) GST Appeal Limitation Cap: Orissa HC Ruling Challenged
Goods and Services Tax : Supreme Court issued notice, permitted service on respondents' Standing Counsel and Additional Solicitor General, and listed the m...
Section GST 107 Appeal Dismissal Upheld as Filed Beyond Statutory Outer Limit: Orissa HC
Goods and Services Tax : Orissa HC upheld dismissal of a GST appeal, holding it was filed beyond the outer limit under Section 107(4) after communication o...
Mumbai ITAT Allows ESOP Deduction; Discounts on Employee Stock Options Are Not Contingent Liabilities
Income Tax : ITAT Mumbai allowed ESOP deduction under Section 37, holding that ESOP discount is not a contingent liability and directing deleti...
Illegal Gratification for leakage of recruitment examination papers: Conviction upheld on corroborated trap evidence despite minor inconsistencies in witness testimony
Corporate Law : Prosecution had proved beyond reasonable doubt the demand and acceptance of illegal gratification, recovery of tainted money, and ...
Import of E-Rickshaw Components Without Motor and Battery Cannot Be Classified as Complete CKD Vehicles Under Rule 2(a) of GIR
Custom Duty : E-rickshaw components imported without the electric motor and battery could not be treated as complete E-rickshaws in CKD conditio...
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.
