A comprehensive guide to filing ITR 4 (Sugam) for FY 2024-25, covering applicability, new tax regime’s impact, required documents, and step-by-step online filing instructions.
Learn about the new 12.5% capital gains tax rate on Land/Building (LBB) transfers from July 23, 2024, and the CBDT’s proviso protecting assessees from higher tax.
Understand the GSTAT Procedure Rules, 2025, effective April 24, 2025. This guide covers filing appeals, Registrar functions, required documents, and Tribunal procedures.
Resignations of Independent Directors raise concerns over their autonomy in promoter-led firms. A legal and governance review explores the challenges and reforms needed.
If a company (including a Public Limited Company) wants to voluntarily wind itself up these days, it’s almost entirely governed by Section 59 of the Insolvency and Bankruptcy Code, 2016 (IBC) and the specific regulations from the Insolvency and Bankruptcy Board of India (IBBI) for voluntary liquidation.
Understand Form PAS-6, the half-yearly reconciliation of share capital audit report. Learn its applicability, filing requirements, and penalties for non-compliance.
Understand Section 169 of the CGST Act on notice service modes. Learn about legal implications, portal service validity, and compliance for taxpayers.
वकालतनामा टैक्स मामलों में वकील को प्रतिनिधित्व का अधिकार देने वाला दस्तावेज है, जो GST और आयकर कार्यवाही में कानूनी सुरक्षा देता है।
A guide to the legal process of changing a company’s name in India, covering required approvals, filings, and compliance under the Companies Act, 2013.
Summary: “Rule 54(1A) of the CGST Act permits a normal GSTIN to issue invoices to an Input Service Distributor (ISD) within the same State or Union Territory under the same PAN to transfer eligible common input service credits. This mechanism facilitates the distribution of common ITC, including credits from both Reverse Charge Mechanism (RCM) and Forward […]
