A comprehensive table comparing the Bharatiya Nyaya Sanhita (BNS) 2023 with the Indian Penal Code (IPC) 1860, highlighting key changes and section mappings.
Compare surcharge rates under the new and old tax regimes. Learn how income thresholds impact tax liabilities for individuals and entities.
Exporters face IGST refund restrictions due to FOB vs CIF valuation differences. Learn how GST law affects tax refunds on export transactions.
A PAN card is mandatory for GST registration, tax filing, and TDS compliance in India. Learn how non-compliance can lead to penalties and business disruptions.
Compare the New and Old Tax Regimes for FY 2025-26. Learn about tax rates, exemptions, deductions, and which regime suits your income and financial goals.
Appeal against penalty under Section 271(1)(b) citing ill health, lack of awareness of Faceless Scheme, and procedural lapses. Request for deletion based on valid grounds.
Fraud in India’s power & infrastructure sector remains rampant. Learn how Kautilya’s principles expose embezzlement tactics & how forensic audits can help.
Avoid common LLP registration mistakes like invalid names, documentation errors, and compliance issues for a smooth registration process. Learn key tips here.
Learn simple yet effective strategies to build wealth—invest consistently, diversify wisely, reinvest dividends, and stay invested for the long term.
The Input Service Distributor (ISD) mechanism under GST enables businesses with multiple branches to centrally receive and allocate input tax credit (ITC) related to common input services. As per Section 2(61) of the CGST Act, 2017, an ISD is a registered entity that distributes ITC to its units based on usage.