Latest Articles
Economic Offence under BNSS and its Link with Section 132 of CGST Act
Goods and Services Tax : The article explains how BNSS governs arrest, bail, and trial procedures, while Section 132 of the CGST Act prescribes GST offence...
FCRA Amendment Rules, 2026: A New Era of Compliance for NGOs
Fema / RBI : The new Rules tighten compliance for NGOs through activity-specific registration, stricter disclosures, financial conditions, and ...
MOOWR Scheme: A Game Changer for Indian Manufacturers
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Compliance Calendar for the Month of July 2026
Income Tax : The calendar includes Companies Compliance Facilitation Scheme benefits and notes that Form DPT-3 may be filed up to 31 July 2026 ...
Annual General Meeting Compliance Calendar for Listed Companies
Company Law : This guide provides a complete AGM compliance tracker covering pre-AGM, AGM-day, post-AGM, and IEPF obligations under the Companie...
Latest News
IBBI proposes amendments to CIRP, Liquidation & Personal Guarantor Regulations
Corporate Law : IBBI has proposed amendments to CIRP, Liquidation, and Personal Guarantor Regulations to improve valuation, clarify RP duties, sim...
ICAI Warns CAs Against Extremely Low Fee Quotes in Tenders
CA, CS, CMA : ICAI Warns CAs Against Extremely Low Fee Quotes in Tenders; Matter May Be Referred for Disciplinary Action The Professional Develo...
SEBI Proposes Municipal Bond Rule Changes to Boost Retail Investor Participation
SEBI : SEBI proposes amendments to the Municipal Debt Securities Regulations to encourage retail participation through investor incentive...
SEBI Proposes Intraday Borrowing Against Non-Guaranteed Receivables for Mutual Funds
SEBI : SEBI proposes recognising intraday borrowing as a cash management tool by permitting broader borrowing purposes with board-approve...
SEBI Proposes Simpler Securities Transmission Rules to Reduce Documentation Burden
SEBI : SEBI proposes revising the securities transmission framework by simplifying documentation, standardising procedures, and increasin...
Latest Judiciary
Karnataka HC Quashed Reassessment as It Was Based on Mere Change of Opinion
Income Tax : Karnataka High Court held that reopening a completed scrutiny assessment without fresh tangible material is impermissible as it am...
Section 14A Disallowance Remanded as AO Failed to Compute Actual Expenditure
Income Tax : Karnataka High Court held that Section 14A disallowance must be based on actual expenditure and remanded the matter for fresh comp...
Section 14A Disallowance Not Allowed as No Exempt Income Was Earned
Income Tax : Delhi High Court ruled that expenditure cannot be disallowed under Section 14A unless exempt income is actually earned in the rele...
Pending Winding-Up Proceedings Do Not Bar Independent Section 7 IBC Application Unless Irreversible Stage Is Reached: SC
Corporate Law : Supreme Court held that a Section 7 IBC application can proceed despite pending winding-up proceedings where no irreversible stage...
Capital Gains from Sale of Multiple Residential Houses Eligible for Section 54 Exemption If Invested in One Residential House
Income Tax : ITAT held that Section 54 permits exemption where capital gains from more than one residential house are invested in a single resi...
Latest Notifications
Chennai Customs notified procedure for generating Transshipment Bonds
Custom Duty : Importers and Customs Brokers must submit complete TP Bond applications with supporting documents, failing which processing may be...
Maharashtra Co-operative Societies (Amendment) Rules, 2026
Corporate Law : Maharashtra has overhauled the Co-operative Societies Rules by introducing a dedicated framework for housing societies covering re...
CBDT Grants Section 10(46) Tax Exemption to Mussoorie Dehradun Development Authority
Income Tax : CBDT has notified tax exemption for specified income of the Mussoorie Dehradun Development Authority under section 10(46). The not...
SEBI Launches Settlement Helpdesk to Simplify Filing of Settlement Applications
SEBI : SEBI has introduced a Settlement Helpdesk to assist applicants with filing settlement applications, computing indicative amounts, ...
CBDT Condones Form 10AB Filing Delay as Genuine Hardship Affected 80G Renewal
Income Tax : Exercising powers under Section 119(2)(b), CBDT has condoned delays in Form 10AB filing for eligible cases. The Circular does not ...
Latest Downloads
FAQs
GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August 2026 rollout.
RBI has launched the Integrated Ombudsman Scheme, 2026, providing a centralized, cost-free mechanism for resolving complaints against regulated entities. The Scheme also introduces structured settlements, compensation, and an appeal process.
RBI has updated the FLA Return FAQs, clarifying who must file, the 15 July deadline, revision procedures, and reporting requirements under FEMA. The guidance helps entities avoid compliance lapses and potential penalties.
MoSPI will introduce the Index of Services Production (ISP) to measure short-term changes in the formal services sector. The monthly indicator will complement the IIP and improve economic monitoring and policymaking.
Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The guide also explains the transition from AAR to the Board for Advance Rulings and the e-Advance Ruling Scheme.
