Latest Articles
ICEGATE, ECCS & ACES–GST portal Declared Critical Infrastructure Under IT Act
Goods and Services Tax : The issue was whether India’s tax and customs platforms require national-security-level protection. The government held that ICE...
NGO Darpan Registration for Trusts: Process, Documents, Benefits & Practical Insights
Corporate Law : NGO Darpan creates a central identity for trusts and NGOs. A valid Darpan ID is now essential for grants, CSR funding, and FCRA co...
Single GST Notice issued for multiple financial years – What to Do?
Goods and Services Tax : Consolidated GST notices are common but risky. Their validity depends on strict compliance with year-wise limitation and clear all...
Section 194T: TDS on Remuneration & Interest to Partners of Firm
Income Tax : Section 194T mandates 10% TDS on salary, interest, and remuneration paid to partners. Firms must now deduct tax at source once par...
GST and Income Tax Resolutions for 2026 Every Taxpayer Should Follow
Goods and Services Tax : This article outlines key GST and Income Tax resolutions for 2026. Following them helps taxpayers avoid penalties and stay complia...
Latest News
ICSI Constitutes Jabalpur as Evolving Chapter to Expand Regional Reach
Company Law : ICSI has set up Jabalpur as an Evolving Chapter under WIRC to strengthen outreach beyond metros. The move aims to boost student en...
ICSI Approves Decentralisation, ESG Policy Framework & ADR Expansion
CA, CS, CMA : The Council approved a comprehensive action plan focused on restructuring, governance reforms, and stakeholder engagement. The key...
SEBI Proposes Fund Netting to Ease FPI Cash Market Settlements
SEBI : The issue is high liquidity and funding costs under gross settlement for FPIs. The proposal allows limited netting to improve effi...
SEBI Proposes Easier Client On-Boarding Through Centralised KYC Framework
SEBI : The consultation paper suggests centralising supplementary KYC data at KRAs to avoid repetitive submissions. The key takeaway is i...
CA Intermediate Auditing Paper Postponed Due to Unavoidable Reasons
CA, CS, CMA : The Institute announced that the CA Intermediate Group II Auditing and Ethics paper scheduled for 19 January 2026 has been postpon...
Latest Judiciary
ITAT Mumbai Upholds Composite Satisfaction u/s 153C; Sustains Partial 69C Addition in Land Deal
Income Tax : The Tribunal examined whether a single satisfaction note could sustain reassessment proceedings for multiple years under section 1...
Technical Mistake in Form 10AB Can’t Block U/s 12A Approval: ITAT Kolkata
Income Tax : The Tribunal held that inadvertent mistakes in filing Form 10AB cannot defeat a trust’s right to exemption. Registration was dir...
ITAT Ahmedabad Sustains 69C Additions Based on Seized Diaries with Running Ledger
Income Tax : The Tribunal held that a continuously maintained ledger found during search constituted reliable evidence. Additions for unexplain...
ITAT Delhi Quashed Cash Addition for Invalid WhatsApp Digital Evidence
Income Tax : The issue was whether a WhatsApp image from a third party could justify a cash addition. The Tribunal held the digital evidence in...
Reassessment Quashed as Section 148 Notice Issued by Wrong Authority: ITAT Chandigarh
Income Tax : The reassessment was annulled after the notice was found procedurally defective. The Tribunal affirmed that binding High Court pre...
Latest Notifications
Equity Market Closing Prices to Be Set via Auction Mechanism: SEBI
SEBI : Regulators have introduced a closing auction-based price discovery mechanism for equities with derivatives. The move enhances tran...
Postal Exporters Can Now Claim Drawback and Incentives Online: CBIC
Custom Duty : Export benefits have been formally enabled for goods sent through the postal route. The circular allows electronic claims of incen...
One-Time QCO Exemption Granted for Cross Recessed Screws Already at Ports
Custom Duty : Clarifies that consignments with inward entry dates between November 2025 and January 2026 are exempt from mandatory quality contr...
Companies (Amendment) Bill 2025 as introduced in Lok Sabha
Company Law : The Bill proposes reducing net worth, turnover, and profit limits for mandatory CSR. This would bring a larger number of medium-si...
Incorrect E-Form Filing Attracts Penalty Even If Later Rectified: MCA
Company Law : The order clarifies that filing an incorrect statutory e-form attracts penalties even if the mistake is later admitted and rectifi...
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FAQs
Judicial rulings clarify that Section 54 focuses on timely investment of capital gains, not rigid legal ownership milestones. The exemption depends on when and how the investment is made.
FPIs can now apply for Digital Signature Certificates directly within the CAF portal. The move simplifies onboarding and reduces paperwork through a single digital process.
The ruling clarifies that digital processes are encouraged but not mandatory, ensuring workers rights are protected even through physical submissions and flexible procedures.
The law removes sector-based exclusions and extends minimum wage protection to all employees. It confirms universal coverage across organized and unorganized sectors.
The FAQs explain the uniform wage definition and the 50% allowance cap across all Codes. Gratuity applies prospectively from 21 November 2025 with clarified eligibility and calculation.
