Buyback proceeds will again be taxed as capital gains from 1 April 2026. The change allows deduction of acquisition cost and restores taxation on net gains rather than gross receipts.
Secretarial Standards require the Chairman to digitally sign minutes maintained in electronic form. Electronic minutes must also comply with timestamp and record-preservation requirements.
New MCA amendments permit companies to deploy a portion of CSR funds through Zero Coupon Zero Principal instruments listed on the Social Stock Exchange, creating an additional regulated implementation channel.
The article argues that retention money withheld under agreed contract terms should not be treated as non-payment under Section 16(2), as payment is not yet due.
The market has remained largely flat despite strong corporate earnings. FII withdrawals, higher capital gains taxes, and global uncertainties are cited as key reasons for the prolonged consolidation.
HRA exemption and home loan deductions operate under separate sections of the Income Tax Act. Taxpayers may claim both under the old tax regime if the arrangement is genuine.
Employees changing jobs may face additional tax at filing because each employer deducts TDS independently. The demand usually reflects a TDS shortfall, not double taxation.
Resident taxpayers holding foreign assets or financial interests may be required to file returns and disclose such assets regardless of income levels. Failure to comply can lead to regulatory consequences.
The article explains visa requirements, documentation, and compliance obligations for foreign nationals seeking medical treatment in India. Choosing the correct visa category is essential to avoid legal issues.
Individuals who receive or transfer funds on behalf of others may face prosecution under various Indian laws. The article explains the legal risks, penalties, and regulatory consequences associated with money mule activities.
