Understand TDS on rent for individuals: thresholds, rates, and compliance procedures as per Section 194-IB.
DA for PSU employees for Q1 2025-26 is calculated at 48.70%, showing a decrease of 0.90% from Q4 2024-25. The calculation is based on CPI-IW data.
This article breaks down provisions, legal interpretations, and CBDT clarifications to determine the applicability of TDS on sale of unlisted shares under Section 194Q.
From April 1, 2025, ISD registration under GST is mandatory for distributing input service ITC across branches. Applies only to services, not goods or capital.
Proxy advisory firms recommend best practices for corporate governance, including director selection, compensation, attendance, and conflict of interest management.
Understand Section 44AD of the Income Tax Act: presumptive business income, eligibility, turnover limits, and tax implications for FY 2025-26.
his article discusses FEMA’s goals, structure, and its major role in regulation of foreign investments in India’s capital markets. It identifies major compliance requirements for foreign investors, sector-specific implications, and regulatory complexities challenges.
Union Budget 2025-26 offers tax relief for individuals, senior citizens, and small businesses while simplifying compliance and promoting voluntary disclosure.
Know how rebate under Section 87A and short-term capital gains u/s 111A apply under the new tax regime for FY 2024-25, with examples and tax rules.
Explore how Ind AS 113 and IFRS 13 guide fair value using market-based and income-based valuation approaches with key differences and practical examples.
