A summary of key considerations for businesses navigating upcoming GST rate changes, including time of supply rules, E-Way Bill preparation, and ITC management.
The Delhi High Court ruled that serving GST orders via email is valid, and consolidated SCNs for multiple years are permissible in fraud cases.
Understand the implications of India’s new GST rate changes on export refunds. Learn about the challenges faced by exporters, including stuck Input Tax Credit and slow refund processes.
Learn about the process of rectifying income tax return errors under Section 154. This includes what qualifies as a “mistake apparent from the record” and the relevant timelines.
SEBI has issued new standards for Related Party Transactions (RPTs), effective Sept. 1, 2025, to improve transparency and standardize disclosures for listed companies.
An overview of India’s anti-avoidance tax laws on clubbing of income, including rules, judicial precedents, and practical examples for taxpayers and practitioners.
An overview of the five heads of income under the Income-tax Act, 1961, and the legal tests for classifying a receipt as a salary, business income, or capital gain.
A summary of the changes to share buyback taxation in India. The law now treats buyback proceeds as a ‘deemed dividend’, with implications for companies and shareholders.
SEBI has introduced major regulatory changes in 2025 affecting listed companies. The amendments cover disclosure norms, shareholding patterns, insider trading, and related party transactions.
Learn about filing a revised income tax return under Section 139(5) to correct mistakes. Understand the deadlines, scope of revisions, and legal implications.
