Discover why certifications under the Companies Act, 2013 are essential for legal compliance, risk mitigation, and building stakeholder trust.
Tax outcomes often hinge on procedural fairness rather than law alone. This article explains how natural justice and proper adjudication protect taxpayers from arbitrary decisions.
This guide explains the legal and procedural steps foreign nationals must follow to obtain a DIN and be lawfully appointed as directors, including board approvals, digital filings, and regulatory clearances.
The Act was introduced to tackle project delays, lack of transparency, and misuse of funds, granting homebuyers strong statutory remedies against errant promoters.
The new framework mandates real-time compliance, transparency, and risk-sharing, transforming platforms into core governance and compliance engines.
The Social Security Code, 2020 extends gratuity benefits to fixed-term and gig workers, standardizes wage definitions, and mandates timely payments, enhancing employee financial security.
The Supreme Court ruled that leasing residential premises for hostels qualifies as renting for residence. GST exemption applies where the end-use is residential, even through intermediaries.
The Court held that presumptions under Sections 132(4A) and 292C of the Income Tax Act apply only to income-tax proceedings. GST authorities must independently assess evidence without borrowing statutory presumptions from another law.
This explains the statutory situations in which banks and authorities may freeze accounts under laws like PMLA and the Income Tax Act. The key takeaway is that freezing must have legal backing and follow due process.
The new Bill restructures and rewrites the tax statute to make it shorter, clearer, and easier to apply. The key takeaway is continuity in tax policy with significant procedural simplification.
