Latest Articles
Inter-State Registered Office Shifting Under Companies Act, 2013: Procedure, Forms & Timelines
Company Law : This guide explains the complete legal procedure for transferring a registered office from one State to another under the Companie...
Section 122(1A), Penalty on Partners & Double Jeopardy Debate: Is Article 20(2) Really Irrelevant?
Goods and Services Tax : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Jharkhand HC Directs Protection and Rehabilitation of Rape Survivors
Corporate Law : The Court directed trial courts to award just and reasonable compensation to survivors irrespective of conviction, acquittal, or a...
RBI Forex Swap Facility for PSU Borrowings: ECB Cost and FX Impact
Fema / RBI : RBI has introduced a concessional forex swap facility allowing eligible PSUs to hedge ECB and OFCB exposures at a fixed 1.50% cost...
Section 62(4) of Income-tax Act 2025: Closed List of Specified Professions Remains Unreformed
Income Tax : The Income-tax Act, 2025 continues the old specified professions framework without addressing longstanding classification issues. ...
Latest News
SEBI Proposes Harmonized Price Bands to Prevent Divergence in Multi-Listed Scrip Prices
SEBI : SEBI has proposed a uniform framework for fixing price bands and pre-open base prices for scrips listed on multiple exchanges. The...
IFSCA FinTech Sandbox Framework, 2026: FAQs
Finance : The IFSCAs updated framework supersedes previous sandbox regulations and establishes a unified regime for FinTech testing in IFSCs...
ICAI Virtual Classes for CA Intermediate: May 2027, Sept 2027 & Jan 2028 Exams
CA, CS, CMA : ICAI has unveiled a detailed schedule of virtual classes designed to assist students appearing in upcoming CA Intermediate examina...
Representation on procedural issues in filing of appeals before GSTAT
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
SEBI Proposes Consolidated AMC Pay Disclosures to Balance Transparency & Privacy
SEBI : SEBI has proposed replacing name-wise executive remuneration disclosures with consolidated disclosures for AMCs. The move seeks to...
Latest Judiciary
Calcutta HC Refuses to Quash Section 160 Cr.P.C. Notices as They Form Part of Investigation
Corporate Law : The High Court held that notices issued under Section 160 Cr.P.C. are an integral component of criminal investigation and cannot o...
ITAT Deletes Section 69 Addition as Seized Loose Document Lacked Corroborative Evidence
Income Tax : The Tribunal held that an incomplete document recovered from an employee's laptop could not justify an addition under Section 69 w...
Capital Spending on School Infrastructure is Application of Income: ITAT Delhi
Income Tax : The ITAT held that once registration under Section 12AB was ultimately granted on the basis of the original application, the doctr...
Consolidated GST SCN for Six Years Unsustainable: Kerala HC
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
CA Acting as Conduit for Clients’ Tax Payments Cannot Be Taxed on Deposits: ITAT Chennai
Income Tax : The ITAT Chennai ruled that funds received by a Chartered Accountant for remitting clients' taxes could not be treated as unexplai...
Latest Notifications
IBBI Tightens CIRP Rules to Enhance Transparency in Resolution Decisions
Corporate Law : The Fourth Amendment Regulations, 2026 require committees of creditors to document the rationale behind approving resolution plans...
Countervailing Duty on Aluminium Wire Extended up to 23 March 2027
Custom Duty : Government extends countervailing duty on aluminium wire/wire rod imports from Malaysia up to 23 March 2027 through Notification N...
Anti-Dumping Duty on Aluminium Foil Extended up to 15th December 2026
Custom Duty : Government extends anti-dumping duty on aluminium foil from China, Malaysia, Thailand and Indonesia up to 15 December 2026. Notifi...
Government Waives AIDC on Higher Ethanol-Blended Petrol
Excise Duty : Notification No. 29/2026-Central Excise grants Nil Agriculture Infrastructure and Development Cess on E22, E25, E27 and E30 petrol...
CBIC notifies Nil Road and Infrastructure Cess on E22 to E30 Petrol
Excise Duty : Notification No. 28/2026-Central Excise exempts E22, E25, E27 and E30 petrol blends from additional excise duty in the form of Roa...
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FAQs
The IFSCAs updated framework supersedes previous sandbox regulations and establishes a unified regime for FinTech testing in IFSCs. It aims to promote innovation while maintaining regulatory oversight.
Permanent Account Number (PAN) serves as a unique identifier enabling the Income-tax Department to track tax payments, returns, TDS/TCS credits, and specified financial transactions of taxpayers. The Income-tax Act mandates obtaining and quoting PAN for various persons and high-value transactions, while also prohibiting possession of multiple PANs and prescribing penalties for non-compliance.
CDSCO registration is required for importing, manufacturing, or marketing regulated healthcare products in India. The approval ensures compliance with safety, quality, and regulatory standards.
The FAQ clarifies that the Companies Act, 2013 does not restrict adjournment of a duly convened and commenced AGM. An adjourned AGM is treated as a continuation of the original meeting rather than a fresh meeting.
This FAQ examines the statutory authorities empowered to convene an Extraordinary General Meeting under the Companies Act, 2013. It explains when the Board, requisitionists, members, directors, or NCLT can validly step in to ensure corporate governance continues.
