Corporate Law : Overview of the Constitution (106th Amendment) Act, 2023 covering women’s reservation in Parliament and Assemblies, its scope, t...
Fema / RBI : The issue concerns alternative settlement mechanisms for international trade. The framework allows INR-based transactions with fle...
Company Law : The scheme allows companies to clear pending filings at reduced cost. It provides a major compliance relief with only 10% addition...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Income Tax : The issue covers taxation and computation of house property income under the new law. The key takeaway is clarity on annual value,...
Finance : The Authority clarifies application process, operating models, service limits, and compliance obligations under the new GIC Regula...
Corporate Law : The India–European Union Free Trade Agreement (FTA) is a comprehensive pact covering trade in goods, services, rules of origin, ...
Corporate Law : The ruling clarifies that digital processes are encouraged but not mandatory, ensuring workers rights are protected even through p...
Company Law : The law removes sector-based exclusions and extends minimum wage protection to all employees. It confirms universal coverage acros...
Corporate Law : The FAQs explain the uniform wage definition and the 50% allowance cap across all Codes. Gratuity applies prospectively from 21 No...
Corporate Law : FSSAI introduced perpetual licenses and simplified registration norms to ease compliance. The reforms reduce costs while maintaini...
SEBI : FPIs can now apply for Digital Signature Certificates directly within the CAF portal. The move simplifies onboarding and reduces p...
Goods and Services Tax : GSTN has clarified key issues on filing annual returns through consolidated FAQs. The guidance explains ITC reporting, auto-popula...
Goods and Services Tax : ITC availed for FY 2023-24 but reversed or claimed in FY 2024-25 must be reported in Table 6A1 of GSTR-9. Reversals from prior yea...
SEBI : The notice outlines detailed guidance on filing financial results under Regulation 33, covering timelines, disclosure norms, and r...
The Finance Bill 2025 amends the capital asset definition to include securities held by investment funds, taxing income from transfers as capital gains.
Finance Bill 2025 introduces presumptive taxation for non-residents providing services to India’s electronics manufacturing sector, effective from 2026.
The Finance Bill 2025 extends the investment deadline for SWFs and PFs to March 2030, ensuring continued exemptions on long-term capital gains for infrastructure projects.
The Finance Bill 2025 introduces amendments for trust registration, extending validity to 10 years for certain trusts and clarifying specified person provisions.
Finance Bill 2025 allows multi-year Arm’s Length Price determination for similar transactions, reducing repetitive proceedings in transfer pricing for taxpayers.
Finance Bill 2025 clarifies tax implications on ULIP redemption, ensuring consistent tax treatment for both ULIP and other life insurance policies.
Finance Bill 2025 extends derivative transaction exemptions to non-residents investing with FPIs in IFSC, ensuring tax benefits and encouraging investment.
Finance Bill 2025 expands “resultant fund” definition to include retail schemes and ETFs, enabling tax-neutral relocation to IFSC under specific conditions.
The Finance Bill 2025 extends tax incentives and sunset dates for IFSC units, with provisions for insurance, leasing, treasury centres, and fund management activities.
Budget 2025 brings new income tax slabs with benefits for the middle class, including higher exemptions, marginal relief, and a standard deduction for salaried individuals.
