In-depth analysis of Section 195 TDS on payments to non-residents, covering taxability, DTAA interaction, PAN rules (206AA), Form 15CA/15CB compliance, and risk mitigation strategies.
2023 Income Tax change (Sec 43B(h)) mandates that deductions for payments to Micro and Small Enterprises are allowed only when paid, if delayed beyond 45 days, complementing the MSMED Act.
NSE’s new standards (Aug 2025) tighten retail algo trading rules with speed limits and API controls. India urgently needs a tiered, risk-based framework and platform licensing to manage market volatility.
GST rate rationalization (22.09.2025) shifts to 5% and 18%. Learn the impact on wholesalers and retailers, and find solutions for inventory, pricing, and ITC compliance.
Gifts to a spouse are tax-exempt for the recipient, but Section 64(1)(iv) clubs income from the gifted asset with the transferor’s income. Learn about clubbing rules, second-generation income, and strategies like tax-free investments, joint accounts, and gifts to major children to mitigate tax impact.
Post-1945 Western economic dominance, fueled by outsourcing and cheap migrant labor, led to debt and joblessness. Efforts to halt migration may worsen financial woes.
The Companies Amendment Rules, 2025, expand fast-track merger eligibility under Section 233 to unlisted companies (with a ₹200 cr debt cap) and certain holding-subsidiary mergers.
Delhi HC upheld conviction of a man for raping his 8-year-old neighbour, stressing that courts have a solemn duty to reaffirm society’s zero-tolerance for sexual crimes against children.
New GST reforms make health and life insurance premiums cheaper by exempting the 18% tax. But industry faces challenges like inverted duty on drugs and input tax credit issues for insurers.
From Mandate to Choice: Karnataka HC Notes Centre’s Relaxation on Revised MRP After GST Cut Overview The Union Government has told the Karnataka High Court that re-stickered revised MRPs on unsold pre-22 September 2025 stock, following GST rate reductions, are now optional. A fresh advisory dated 18 September 2025 clarifies that manufacturers, packers, and importers […]
