Understand your rights during tax surveys and searches under Sections 133, 133A, and 132 of the Income-Tax Act, 1961, with insights on statutory and constitutional safeguards.
Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position changed with the enactment of the Finance (No. 2) Act, 2009, which brought legal consultancy services within the ambit of service tax by inserting a provision under Section 65(105) of the Finance Act, 1994.
A guide for tax professionals on how to respond to a Section 131 income tax notice, covering legal procedures, best practices, and avoiding penalties.
This document provides an in‑depth, practitioner‑level treatment of replies to notices issued under Section 142(1) of the Income‑tax Act, 1961.
SEBI’s evolving ESG framework mandates reporting for top companies, including value chain disclosures and green credits, to enhance transparency and sustainable finance.
A comprehensive overview of India’s National Pension System (NPS), covering eligibility, account types, investment choices, tax benefits, and exit rules for retirees.
SEBI has amended IPO and MII regulations, easing norms for large companies, strengthening governance, and tightening rules for SMEs to improve market efficiency and transparency.
Delhi High Court rules that the EOW is the correct agency to investigate GSTIN misuse and impersonation, not merely forward complaints to GST authorities.
A summary of new rules for businesses regarding GST rate changes. Learn about mandatory MRP revisions, compliance, and legal obligations after GST 2.0.
The Supreme Court establishes a 4-step test for High Courts to quash frivolous criminal complaints, citing a false rape case and the need to prevent abuse of the legal process.
