A summary of the role and challenges of the Centre of Main Interest (COMI) in cross-border insolvency. Learn about legal uncertainties, the exclusion of digital businesses, and proposed reforms.
A summary of Section 179 of the Companies Act, 2013, detailing the powers of a company’s Board of Directors, their limitations, and delegation.
A summary of GST rules for job work in India. Learn about Input Tax Credit (ITC), compliance, and key legal provisions to avoid common disputes and penalties.
A comprehensive guide on filing accurate GST Annual Returns (GSTR-9 & GSTR-9C) for FY 2024-25. Learn key precautions to avoid mismatches, audits, and legal disputes.
A new law banning real money gaming in India is seen as a strategic move to foster sustainable growth, attract foreign investment, and boost the non-RMG sector.
Invoice under GST Under GST regime, an invoice or tax invoice means the tax invoice referred to in section 31 of CGST Act, 2017.
New tax rules increase salary thresholds for perquisite exemptions. Rules 3C and 3D change limits for tax-free perquisites and overseas medical expenses.
Key tax and compliance deadlines for September 2025, including TDS/TCS payments, GST returns, advance tax, PF/ESI deposits, and annual audit reports.
The 56th GST Council meeting is set to discuss major reforms, including rate rationalization, lower taxes on insurance, and simplified compliance for small businesses.
This article discusses the legal framework for determining residential status and its impact on the incidence of taxation in India.
