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COVID-19

Latest Articles


GST Limitation: COVID Extensions Don’t Shield Tax Authorities

Goods and Services Tax : GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax a...

October 17, 2025 2109 Views 0 comment Print

Employment Law Challenges in Remote Work Arrangements in India

Corporate Law : This research paper delves into the employment law challenges associated with remote work arrangements in India, exploring the leg...

May 19, 2025 1638 Views 0 comment Print

Landmark Rulings on Reassessment u/s 148 – Post 2021 Amendments

Income Tax : Explore key court rulings on reassessment under Section 148 post-2021 amendments, covering procedural changes, taxpayer rights, an...

February 7, 2025 6984 Views 0 comment Print

Central-State Taxation Conflicts in India: Challenges & Policies

Finance : Explore the complexities of India's central-state taxation conflicts, fiscal policies, and solutions to improve tax allocation and...

December 23, 2024 1818 Views 0 comment Print

SC upheld Constitutional Validity of TOLA which Extends Income Tax Reassessment Time limit

Income Tax : The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Secti...

October 5, 2024 8409 Views 0 comment Print


Latest News


Celebrating Income Tax Day 2024: A Journey of Transformation

Income Tax : Explore Income Tax Day 2024s history, significance, and key updates from Budget 2024-25, including enhanced deductions and revised...

July 23, 2024 876 Views 0 comment Print

Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...

April 8, 2024 11370 Views 1 comment Print

Parliament’s Interim Budget Session 2024 Concludes Successfully

Finance : Interim Budget Session 2024 sees high productivity with 12 Bills passed, Lok Sabha and Rajya Sabha exceeding performance targets....

February 12, 2024 918 Views 0 comment Print

Centre’s Advisory Amid COVID Surge: States Urged for Vigilance & Genome Sequencing

Corporate Law : Stay vigilant against COVID-19 surge! Centre issues advisory to states, emphasizing vigilance, district-wise monitoring, and incre...

December 19, 2023 795 Views 0 comment Print

ICAI BoS Live Learning Classes for CA Final & Intermediate May 2024 Exams

CA, CS, CMA : Join free BoS Live Learning Classes by ICAI for CA Final & Intermediate courses appearing in May 2024 exams. Get expert guidance a...

September 21, 2023 10593 Views 0 comment Print


Latest Judiciary


ITAT Condones Appeal Delay as COVID Exemption Period Covered Limitation

Income Tax : The Jodhpur ITAT condoned a 30-day delay in filing an income tax appeal after holding that the delay fell within the Supreme Court...

May 14, 2026 291 Views 0 comment Print

Karnataka HC Set Aside Ex-Parte ITC Rejection Due to COVID-Related Non-Response

Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...

April 29, 2026 240 Views 0 comment Print

SC’s COVID-19 Extension Overrides GST Refund Deadlines: Allahabad HC

Goods and Services Tax : The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COV...

March 18, 2026 426 Views 0 comment Print

Section 234E Fee Valid as COVID Relief Did Not Extend TDS Return Deadlines

Income Tax : ITAT Hyderabad held that the Supreme Court’s COVID-19 limitation extensions apply only to judicial and quasi-judicial proceeding...

March 17, 2026 396 Views 0 comment Print

Section 7 CIRP Petition Barred as Default Fell Within COVID-19 Period

Company Law : The Appellate Tribunal upheld dismissal of a CIRP application after finding that the creditor’s own pleadings fixed the default ...

January 11, 2026 399 Views 0 comment Print


Latest Notifications


Extension of time limit for compliance under section 54 to 54GB

Income Tax : For claiming exemption Section 54 to 54 GB of the Act, for which last date falls between 01st April. 2021 to 28th February, 2022 m...

January 6, 2023 21456 Views 1 comment Print

No CS was willing to join hospital after Covid-19 pandemic – Penalty reduced

Company Law : After the Covid-19 pandemic no Company Secretary from far of places shown interest to come and join in a hospital business as the ...

November 10, 2022 1113 Views 0 comment Print

CBDT notifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased

Income Tax : CBDT specifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased ide N...

August 5, 2022 3273 Views 0 comment Print

Amount received for Covid-19 Treatment from any person- CBDT notifies conditions & Forms

Income Tax : Clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 provides that any sum...

August 5, 2022 2079 Views 0 comment Print

Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment

Income Tax : CBDT specifies Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment vide Notification No...

August 5, 2022 5022 Views 0 comment Print


Calcutta HC extends validity of existing interim orders till April 30

March 24, 2020 990 Views 0 comment Print

Matters pending with interim orders in the High Court at Calcutta and Courts subordinate to it including the Tribunals within the State of West Bengal and Union Territory of Andaman & Nicobar Islands during the prevailing COVID-19 situation related non-availability of access to Courts.

FM relaxes Tax & Regulatory Compliance in view of COVID-19 outbreak

March 24, 2020 34713 Views 3 comments Print

Extend last date for income tax returns for (FY 18-19) to 30th June, 2020. Aadhaar-PAN linking date to be extended to 30th June, 2020.

States/UTs can Use Cess fund for Welfare of Construction Workers: Labour Ministry

March 24, 2020 756 Views 0 comment Print

In the backdrop of outbreak of COVID-19,numerous measures are being taken by the Government to give relief to workers.To support unorganized construction workers who sustain their livelihood on daily wages, an advisory  has been issued today by Shri Santosh Kumar Gangwar,

Facilitation of Clearance of Import Cargo due to delay caused by Covid-19

March 24, 2020 1293 Views 0 comment Print

Now keeping in view the situation arising due to outbreak of Corona Virus in the country, there is likelihood of late filing of bills of entry because of difficulty in getting the related documents or difficulty in reaching the facilities from where the filing can be done on ICEGATE.

ICSI Request for relaxation in filing of ROC forms & compliances

March 24, 2020 2928 Views 0 comment Print

While fully appreciating the measures undertaken by the Ministry of Corporate Affairs allowing the Companies to hold their Board Meetings through audio visual means even for the restricted items till 30th June 2020, taking cognizance of the gravity of the public health situation, we request your good-self to kindly consider the relaxation of time period for filing of various forms including event based forms and the compliances as given below without levy of additional fees, the due dates of which fall on or around 31st March, 2020:

Extension of Due Dates by Supreme Court | Article 142 | Constitution

March 24, 2020 30165 Views 1 comment Print

Date: 23-03-2020 Special powers of the Supreme Court under art. 142 of the Constitution: Period of limitations (Due Dates) have been extended indefinitely w.e.f. 15-03-20 1) Article 142 in our Constitution empowers the Supreme Court to pass such “decree or order as may be necessary for doing complete justice between the parties”. Thus Article 142 […]

Order for SOPs During Lock Down in Delhi due to Covid-19

March 24, 2020 2838 Views 0 comment Print

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI HEALTH & FAMILY WELFARE DEPARTMENT 9TH LEVEL, A-WING, DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI — 110002 No. F.51/DGHS/PH-IV/COVID-19/2020/prsecyhfw/3331-45 Dated 24.03.2020 ORDER Whereas the Government of NCT of Delhi has issued the Delhi Epidemic Diseases, COVID­19 Regulations, 2020 under the Epidemic Diseases Act, 1897 for prevention and containment of […]

Strict action against those forcing healthcare personnel to vacate their rented residences

March 24, 2020 570 Views 0 comment Print

Whereas a lot of complaints have been received from doctors/paramedical staff/healthcare personnel all over NCT of Delhi, that their landlords/house-owners are forcing them to vacate their rented residences. And Whereas such behaviour amounts to obstructing public servant in discharging their duties.

ICAI to CA Students- Rely only on ICAI website for Authentic News

March 24, 2020 576 Views 0 comment Print

Students may also note that ICAI website is the only source for the authenticity of the information and should not rely upon details circulating over social media.

Impact of Coronavirus on MSME Sector

March 24, 2020 3138 Views 0 comment Print

It is observed that there is substantial reduction in Demand of goods due to closure of Malls, Shops & Hat Bazar & weekly markets in the Urban, semi Urban & rural areas. This has disturbed the micro economic cycle giving impact on the trade & in turn on the The normal credit cycles of receivables and payments is affected as the markets are not functioning, resulting into the acute shortage of working capital by the MSMEs.

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