The analysis highlights Delhi’s 2025 circular requiring 0.1% stamp duty on both physical and demat share issuances. Companies registered in Delhi must reassess compliance obligations and stamping procedures.
A comprehensive guide to LLP Agreement stamp duty across all Indian states and UTs. Learn applicable rates, filing requirements, penalties, and key compliance considerations.
The Delhi Government Circular dated 29 July 2025 clarifies that stamp duty on the issuance of shares by companies having registered offices in Delhi, whether in physical or demat form, is payable at 0.1% under Article 19 of Schedule IA of the Indian Stamp Act, 1899, and not at 0.005% under the Finance Act, 2019 […]
The article explains how transferring foreign contribution to a non-FCRA trust after the 2020 amendment violates Section 7 of FCRA. It highlights the availability of compounding under Section 41 and the applicable penalty structure.
The ROC held that shares issued at a price lower than the registered valuer’s determined value violated Section 62(1)(c). Even a shortfall of ₹0.59 per share attracted penalties under the Companies Act.
The Supreme Court declined immediate intervention but expressly left open the challenge to the validity of Section 16(2) of the CGST Act. The key takeaway is that constitutional questions relating to denial of ITC due to supplier default remain unresolved.
The article explains how ITC eligibility is linked to vendor compliance under GST. It highlights key risks such as return filing defaults, invoice mismatches, and supplier non-compliance that can lead to ITC denial.
The article explains when ITC must be reversed under GST law and highlights the interest and penalty consequences of failing to comply with reversal provisions.
This article explains the meaning, purpose, and essential clauses of a development agreement. It highlights how development rights, timelines, consideration, and obligations are structured to protect both landowners and developers.
The Income Tax Act, 2025 reintroduces a dedicated block assessment mechanism for search cases. The framework simplifies post-search assessments by focusing on undisclosed income detected during the search.
