The Ministry of Corporate Affairs (MCA), via GSR 426(E) dated 27th June 2025, introduced a revised Form INC-22A (ACTIVE) under the Companies (Incorporation) Amendment Rules, 2025. This new e-form is set to come into force on 14th July 2025 and replaces the previous version of Form INC-22A. However, a key question arises: Which companies are […]
MCA transitions all company forms to the V3 Portal by July 14, 2025. Key dates, downtime, and user actions detailed for compliance.
Aurangabad Bench of Bombay HC declines to quash rape FIR despite compromise, citing seriousness of offence and need to prevent misuse of legal process.
Understanding the framework for export of goods and services in India, covering roles of DGFT, RBI, banks, and exporters under FEMA, 1999.
An overview of India’s pre-GST excise duty and CENVAT credit system, explaining how taxes were levied, credits claimed, and the rationale behind their structure.
Understand RBI’s Master Direction on Supervisory Returns for NBFCs. Learn about applicability, definitions, and timelines for various DNBS returns submissions.
Understand GST ITC refunds for inverted tax structures when input and output goods are the same. Learn about legal provisions and CBIC clarifications on this issue.
Learn about Tax Deducted at Source (TDS) in India, including its purpose, payment due dates for FY 2025-26, return filing forms, and consequences of non-compliance.
Understand the penalties, interest, and disallowance of expenditure under Section 201 for failure to comply with TDS provisions in India.
Introduction: It is mandatory for every charitable trust to obtain registration under Section 12AB of the Income Tax Act in order to claim exemptions under Sections 11 and 12. If your trust was registered under Section 12AB For the AY 2022–23, the registration remains valid until the AY 2026–27. Therefore, it is essential to reapply […]
