A guide to carrying forward share trading losses in AY 2025-26. Covers new business codes, ITR rules, tax audit requirements, and how to set off losses.
New MSME classification thresholds take effect on April 1, 2025, defining enterprises by investment and turnover limits for micro, small, and medium businesses.
An analysis of GST liability for renting commercial property from an NRI. The tax must be paid under the reverse charge mechanism (RCM), attracting CGST and SGST.
Understand the legal provisions and time limits for GST show cause notices under Sections 73 and 74. Learn when these notices are valid and how to protect yourself from unsubstantiated tax demands.
Learn how the Finance Act 2023 changed debt mutual fund taxation by removing indexation benefits. Understand Section 50AA’s “deeming fiction” and its impact on capital gains, exemptions, and loss set-off.
Drawing a parallel between India’s trade policies and personal finance, this summary outlines five key principles for investors to build financial independence and resilience.
A summary of EPS, a key financial metric, covering its calculation under AS 20 and Ind AS 33, including concepts like basic and diluted EPS and key adjustments.
Learn about fast track mergers under Section 233 of the Companies Act, 2013. This process simplifies mergers for specific companies by bypassing NCLT approval, saving time and costs.
Learn how SEBI’s 2025 ICDR amendments are impacting India’s IPO market. The changes aim to enhance transparency, streamline processes, and mature the public market.
A comparative analysis of AS 26 and Ind AS 38 for intangible assets in India. It covers recognition, measurement, and key differences for accountants and companies.
