This article critically examines the legal definitions of Import across various legislations, analyzing their implications for SEZ-DTA transactions.
Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-Way Bills, as per Notification No. 12/2024 dated July 10, 2024.
Maharashtra IT & ITES Policy 2023 aims to boost IT investment, create jobs, support emerging technologies, and enhance data center infrastructure.
Overview of key income tax changes for non-residents, charitable trusts, and individuals, including SEP rules, fund management, and perquisite definition updates.
Budget 2025 focuses on economic growth, tax reforms, and infrastructure. Key changes include new tax rates, financial sector reforms, and investment incentives.
Learn about the RODTEP Annual Return, filing guidelines, eligibility, and consequences for non-compliance with the scheme.
Explore tax benefits available for parents under the Income Tax Act, including education, health insurance, and deductions for medical expenses and disabilities.
Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and changes to audit processes effective March 2025.
The focus of the paper is to issues why India needs this reform & how GST impact on different sections of the economy. Finding suggests that earlier multiple taxes in the country with different rates and law divided the nation into single economic sphere.
Understand tax rules for debt mutual funds based on purchase date. Learn about slab rates, LTCG tax, indexation, and rebate eligibility under Section 87A.