The new Income-tax Act, 2025 replaces the old survey framework with a streamlined regime under Section 253. It expands digital record access while introducing approval requirements, retention limits, and taxpayer safeguards.
The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid communication for appeal purposes. The final legal position on whether portal-based service alone starts limitation under Section 107 remains undecided.
This update highlights crucial compliance deadlines across GST, Income Tax, FEMA, and SEBI laws. It underscores that timely filings are essential to avoid penalties, ensuring businesses remain legally compliant and operationally secure.
The article analyzes how controversial judicial remarks, despite later clarification, triggered a massive online movement reflecting youth frustration over unemployment, institutional distrust, and lack of opportunities.
NCLT approved an LLP merger after finding that the scheme enhanced financial flexibility, operational efficiency, and partner value. The ruling highlights the legal process and safeguards governing LLP amalgamations.
This guide explains how TDS works in 2026, including deduction rates, refund procedures, and compliance requirements. It highlights key mistakes taxpayers should avoid to prevent excess tax deductions.
The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Directors must now track their cycle based on the year their DIN was allotted and file by 30 June of the relevant year.
Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do not require reporting.
The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once every three financial years while continuing to report changes in particulars within prescribed timelines.
The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 are exempt from filing in FY 2026-27.
