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Short-Term vs. Long-Term Health Insurance Plans: Which Should You Choose?

January 2, 2026 420 Views 0 comment Print

This guide explains how short-term and long-term health insurance plans differ in duration, benefits, and renewability, helping you choose the right option for your needs.

When Private Placement Crosses Into Public Issue: SEBI Settlement Order in TMFL

January 1, 2026 1755 Views 0 comment Print

SEBI held that post-allotment down-selling of privately placed debt securities to more than 200 investors changes their legal character. The key takeaway is that issuers must monitor transfers to avoid triggering public issue regulations.

Latest Key Changes in GST – A Comprehensive Overview (GST 2.0 and Recent Reforms)

January 1, 2026 10293 Views 0 comment Print

The government rolled out GST 2.0 to rationalise rate slabs and address long-standing structural issues. The key takeaway is a simpler, more predictable GST regime with fewer classification disputes.

Key Challenges in Indian Company Law: Governance, Global Practice & Reform

January 1, 2026 1590 Views 0 comment Print

The article explains how complexity, ESG demands, and enforcement gaps are testing Indian company law and why governance quality must improve beyond checklist compliance.

Rising Cyber Crime: An Upcoming Challenge for Indian Law Professional

January 1, 2026 1044 Views 0 comment Print

The rapid surge in cyber crime, from financial fraud to ransomware, is reshaping legal practice. Advocates must navigate complex technology, evidence, and multi-jurisdictional issues.

Technical & Operational Impediments in Implementation of Section 139(8A)

January 1, 2026 1548 Views 0 comment Print

Explore the legal and technical hurdles in filing Updated Returns under Section 139(8A), including Excel utility dependencies and procedural complexities.

Transfer Pricing: High-Turnover Companies Cannot Be Comparables for Captive Providers

January 1, 2026 843 Views 0 comment Print

The Tribunal ruled that high-turnover IT companies cannot be benchmarked against smaller captive service providers. Proper FAR analysis is essential to determine arm’s length price under TNMM.

Dearness Allowance (DA) Calculation for PSU Employees – Q4 2025–26 (January 2026 to March 2026)

January 1, 2026 59007 Views 1 comment Print

The DA rate for the fourth quarter of FY 2025–26 has been fixed at 53.40% based on recent CPI-IW data. This represents a 1.60% increase over the previous quarter, directly enhancing employee salary payouts.

KYC to Be Filed Once in 3 Years wef 31 March 2026

January 1, 2026 25566 Views 2 comments Print

The new framework mandates DIN KYC filing every third financial year instead of every year. Directors must still promptly report any change in personal information to avoid DIN deactivation.

UDIN – Decoding Preceding Year’s Audit Details

January 1, 2026 9513 Views 0 comment Print

The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audit trail without exposing client data.

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