Overview of Finance Act 2025 changes: capital assets, fund manager relocation, search case assessments, and more.
Learn about Section 194-IB of Income Tax Act, requiring individuals paying monthly rent exceeding ₹50,000 to deduct TDS at 2%. Understand compliance, exemptions, and filing procedures.
DPIIT’s Startup Recognition Program offers benefits like tax exemptions (80IAC), funding access, IP protection, and compliance ease to Indian startups.
Section 252 provides mechanisms for Companies to be reinstated in Registrar of Companies if they have been removed due to non-compliance or other reasons. The restoration process ensures that genuine businesses are not unduly impacted while maintaining regulatory oversight.
Explore capital market securities regulation, its principles, global bodies, and challenges. Learn how it protects investors and ensures market integrity.
Analysis of Form 3CD amendments effective April 1, 2025. Understand the impact on tax audits, MSME reporting, and cross-border compliance.
Understand TDS on rent for individuals: thresholds, rates, and compliance procedures as per Section 194-IB.
DA for PSU employees for Q1 2025-26 is calculated at 48.70%, showing a decrease of 0.90% from Q4 2024-25. The calculation is based on CPI-IW data.
This article breaks down provisions, legal interpretations, and CBDT clarifications to determine the applicability of TDS on sale of unlisted shares under Section 194Q.
From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to services, not goods or capital.
