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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 2316 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 1746 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 7476 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 2301 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 8643 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 960 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 11457 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 975 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 837 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 10707 Views 0 comment Print


Latest Judiciary


Bombay HC Restores GST Registration as Returns Were Missed During COVID

Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...

July 3, 2026 126 Views 0 comment Print

Bombay HC Condones 113-Day Delay in Form 10B Filing Due to COVID 

Income Tax : The Court held that the delay in e-verification of Form 10B during the pandemic was supported by bona fide reasons. It ruled that ...

June 15, 2026 177 Views 0 comment Print

Bombay HC Sets Aside Rejection of VAT Appeal Delay Plea as COVID Orders Extended Limitation

Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...

June 11, 2026 246 Views 0 comment Print

ITAT Deletes PF-ESI Addition as COVID-19 Hardship and EPFO Relief Were Ignored

Income Tax : The ITAT Jodhpur deleted the disallowance relating to delayed PF and ESI deposits, holding that the impact of the COVID-19 pandemi...

June 11, 2026 222 Views 0 comment Print

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 429 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 21555 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 1143 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 3375 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 2103 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 5052 Views 0 comment Print


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

March 24, 2020 2859 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 600 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 585 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 3177 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.

Extend deadlines for various statutory/regulatory compliances: ICAI

March 24, 2020 8289 Views 2 comments Print

In view of the prevailing circumstances, the Institute had also represented to Ministry of Finance, Reserve Bank of India (RBI) and other regulators to consider extending the deadlines for various statutory/regulatory compliances to avoid hardships being faced by membership due to this global pandemic. Further development in this regard will be apprised to membership.

PM announces complete lockdown of entire nation for 21 days

March 24, 2020 837 Views 0 comment Print

Prime Minister Shri Narendra Modi called for a complete lockdown of the entire nation for the next 21 days beginning at midnight tonight in an effort to contain the COVID-19 Pandemic.

MCA defers applicability of CARO 2020 to 1st April 2020 (FY 2020-21)

March 24, 2020 36501 Views 1 comment Print

MCA has vide its order dated 24th March 2020 announced that CARO 2020 will applies, for the financial years commencing on or after the 1st April, 2020 instead of financial years commencing on or after the 1st April, 2019. Decision is been take considering recent Outbreak of Corona Virus. GOVERNMENT OF INDIA MINISTRY OF CORPORATE […]

Instructions to maintain uninterrupted supply of food products for citizens

March 23, 2020 753 Views 0 comment Print

In the wake of precautions being taken by various states for prevention of COVID 19 through Lockdowns and various other precautionary measures, it is seen necessary to issue clear instructions from DPIIT to State Authorities to not obstruct and call for closure of food processing units, since they manufacture food stuff and to maintain uninterrupted supply for citizens of our country.

PCIT Request CBDT to extend time-barring date of 31st March 2020

March 23, 2020 12396 Views 1 comment Print

Principal Chief Commissioner Of Income-Tax Shri Satish Kumar Gupta from Mumbai has requested the  CBDT  for Extension of date of Limitations under Income Tax Act, 1961 due to spread of Covid-19 Virus and related Impact on working of Department. He referred to lock -down and restricted movement to contain the spread of the viral infection. […]

FAQs on Filing CAR Form With MCA

March 23, 2020 5730 Views 0 comment Print

FAQs on filing Form CAR (Company Affirmation of Readiness towards COVID-19) As all of you are aware that Ministry of Corporate Affairs (MCA) issued advisory on preventive measures to contain spread of COVID-19 to all Chairman, Managing Director and Chief Executive Officer. With respect of it, they will deploy “Company Affirmation of Readiness towards COVID-19 […]

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