The Budget restricts capital gains tax exemption on SGBs only to original subscribers. Secondary market buyers now face taxation at redemption, altering investment outcomes.
The compendium explains the legal structure, jurisdiction, and appeal process of GSTAT as it becomes operational from 2026. It also highlights procedural burdens that may affect effective access to justice.
The High Court upheld temple entry by non-Hindu invitees when authorised by the Thanthri. It ruled that such permissive entry does not breach the temple entry law.
Explains why U.S. citizens and resident aliens must report global income and how exclusions apply. The key takeaway is that living abroad does not remove U.S. filing obligations.
The piece outlines statutory conditions and procedural steps governing ESOPs in India. The key takeaway is that ESOP flexibility exists only with strict legal compliance.
Digital savings accounts simplify banking with easy access and fewer steps, but they also introduce learning curves and security concerns. The key takeaway is balancing speed and comfort with trust and familiarity.
Summarises major tax, GST, customs, and regulatory changes released in early February 2026. The key takeaway is the breadth of compliance-impacting updates across sectors.
Explains how the amended law standardises limitation and why timely, structured replies matter. The key takeaway is that missed timelines can invalidate proceedings.
Budget 2026 strengthens MSMEs through a new equity fund, expanded TReDS financing, and low-cost compliance assistance. The key takeaway is a holistic push to scale, fund, and formalise MSMEs.
Clarifies that a GST notice is not an adjudication but the start of a legal process. The takeaway is to respond calmly with facts and law, not panic.
