Income Tax : This article explains what qualifies as agricultural income under Section 2(1A), why it is exempt under Section 10(1), and how par...
Income Tax : Summary of Income Computation and Disclosure Standards (ICDS) and their mandatory reconciliation with Accounting Standards for cal...
Goods and Services Tax : The 54th GST Council recommends RCM for renting of commercial property by unregistered persons to registered entities, raising var...
Goods and Services Tax : Explore the complexities of fiscal federalism in India, focusing on central tax distribution. Understand the challenges, delve int...
Goods and Services Tax : Explore the Central Government's GST amnesty scheme, its eligibility criteria, and a notable case's exception for orders after Apr...
Goods and Services Tax : CBI arrests CGST Assistant Commissioner, Inspector, Income Tax Officer, Steno, and Bank Manager in separate bribery cases. Detaile...
Service Tax : Any service provided by the Government or a local authority to a business entity has been made taxable with effect from 1st April...
Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...
Goods and Services Tax : Commissioner of Commercial Taxes & Anr. Vs Ramco Cements Ltd.Etc. (Supreme Court of India) 1. It is held that the respondents ...
Corporate Law : The draft notification proposes easing import and landing permission requirements for specified gas cylinders and components. Stak...
Corporate Law : The Government has deferred the commencement date of a notification issued under the LLP Act. The effective date now shifts from J...
Corporate Law : Ministry of Labour and Employment introduced a temporary amendment allowing employers to regularize past defaults between July 201...
Corporate Law : The EDLI Scheme, 1976 is amended with a special provision for the Enrolment Campaign, setting a lump-sum damage of 100 for default...
Company Law : The Ministry of Corporate Affairs (MCA) establishes ten new Regional Directorates with defined jurisdictions across India under th...
This article explains what qualifies as agricultural income under Section 2(1A), why it is exempt under Section 10(1), and how partial integration affects taxpayers with mixed income. It clarifies judicial interpretations and practical examples to prevent misuse and ensure correct tax treatment.
The draft notification proposes easing import and landing permission requirements for specified gas cylinders and components. Stakeholders have been invited to submit objections before the rules are finalized.
The Government has deferred the commencement date of a notification issued under the LLP Act. The effective date now shifts from January 1, 2026, to February 16, 2026, without changing the substance of the law.
Ministry of Labour and Employment introduced a temporary amendment allowing employers to regularize past defaults between July 2017 and October 2025 with a nominal ₹100 lump-sum penalty under the Employees’ Enrolment Campaign 2025.
The EDLI Scheme, 1976 is amended with a special provision for the Enrolment Campaign, setting a lump-sum damage of 100 for defaults from 2017–2025 for new members.
The Ministry of Corporate Affairs (MCA) establishes ten new Regional Directorates with defined jurisdictions across India under the Companies Act, 2013, effective Jan 1, 2026.
Ministry of Corporate Affairs establishes new Registrars of Companies (RoCs) for LLP registration, effective Jan 1, 2026, defining new jurisdictions in Delhi, UP, and Mumbai.
Summary of Income Computation and Disclosure Standards (ICDS) and their mandatory reconciliation with Accounting Standards for calculating taxable income under the Income-tax Act.
India proposes changes to Patents Rules, 2003, updating definitions, complaint procedures, inquiry processes, and appeal mechanisms for patent contraventions.
Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issues around CST rules explored.
