The Draft Board Resolution authorizes the Company to act as the Settlor of a trust established under the Indian Trust Act, 1882, for carrying out activities as an Alternative Investment Fund (AIF) in compliance with the Securities and Exchange Board of India (SEBI) (Alternative Investment Funds) Regulations, 2012. The resolution outlines the Board’s approval to […]
Learn about the process and documentation required for FDI reporting in Form FC-GPR, including timelines, penalties, and other key details.
Analyzing dematerialization applicability to Section 8 Companies under amended PAS Rules. Key provisions and classification impact on compliance obligations.
Implementation of GST has been harmed by several disputes, especially concerning rates, refunds, and appeals process, etc. Since inception of GST, taxpayers have been facing difficulties in accessing a proper forum to resolve these disputes.
Analysis of parallel GST investigations by Central and State authorities, legal challenges, judicial pronouncements, and impact on businesses.
GSTN issued advisories on SPL forms, IRN case insensitivity from June 2025, GSTR-1 Table 12 changes, and GSTR-3B Table 3.2 auto-population becoming non-editable from April 2025.
CBDT introduces AI/ML for ITR scrutiny selection. Automated risk scoring based on data mismatches demands greater accuracy from taxpayers and CAs.
Explore key GST misconceptions, including ITC on assets, RCM rules, GSTR-9 filing, and ITC eligibility on business expenses under Indian GST law.
Andhra Pradesh High Court In case of Satyanarayana Medical Distributors v. Assistant Commissioner of State Tax Intelligence and Others, ruled that an assessment order without issuing a Tax Intimation Notice under Rule 142(1A) is invalid.
Understand Section 194T on TDS for partner payments by firms, effective from 1 April 2025. Know applicable payments, rates, thresholds, and compliance steps.
