Dive into BEPS 2.0 with an in-depth analysis of Pillar One & Pillar Two proposals, reshaping international tax. Explore the impact, India’s stance, and global implications.
Explore the meaning of leave encashment, types of leaves, tax calculations, and exemption rules. Learn how to maximize benefits at retirement. Practical example included.
Discover the benefits of Section 80D of the Income Tax Act, providing deductions for health insurance premiums and preventive healthcare expenses. Learn who is eligible, covered expenses, and essential points for claiming deductions. Prioritize your well-being while reducing your tax burden
CBDT issued Notification No. 104/2023-Income Tax, introducing significant amendments to the Safe Harbour Rules for Intra Group Loans.
Explore the SC ruling on Canon India Pvt Ltd, dissecting Section 96 of Finance Act, 2022, and the subsequent Madras High Court decision. Unravel the background, impact of the Finance Act, and insightful analysis, shedding light on the ongoing legal intricacies
A company cannot issue OCDs (Optionally Convertible Debentures) or CCDs (Compulsorily Convertible Debentures) through a rights issue under Section 62(1)(a) of the Companies Act, 2013.
In this article, the authors have provided a brief discussion on the provisions of Section 188 of the Companies Act, 2013 and AS-18 as a comparative analysis.
Explore the impact of the recent extension, through Notification No. 09/2023, on the time limit for issuing demand orders under Section 73(10) of the CGST Act for the financial year 2017-18.
In a world filled with health uncertainties, having a health insurance policy is not just a wise choice; it’s a necessity. The ongoing pandemic has heightened the awareness and penetration of health insurance in India.
Explore Section 64 of the Income Tax Act, 1961, to grasp when the income of a spouse, minor child, etc., is included in an individual’s income. Learn the crucial circumstances.
