---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

More Highlights

⇒ The Future of Labelling: Navigating Overlaps in Legal Metrology, BIS, and Environmental Standards
June 27, 2025

---

⇒ AI and Automation in the Chemical Industry: Opportunities and Compliance Risks.
June 27, 2025

---

⇒ Municipality Demolishes Illegal & Unsafe Structures
June 27, 2025

---

⇒ Order Passed without issuance of Proper Show Cause Notice and without giving an opportunity of being heard is liable to be Quashed
June 27, 2025

---

⇒ GST Registration as a Fundamental Right: Judicial Safeguards Against Arbitrary Cancellation
June 27, 2025

---

⇒ No Service tax on export commission, as no direct contractual nexus with foreign agent
June 27, 2025

---

⇒ Online Procedure of GST Registration in India
June 26, 2025

---

⇒ RAISING DEMAND NOTE BY RAILWAYS AFTER THE DELIVERY OF GOODS - VALID
June 26, 2025

---

⇒ High court restricts its scope in granting relief for GST registration suspended by way of writ petition
June 26, 2025

---

⇒ RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX
June 26, 2025

---

More Articles

Recasting Tax Deduction at Source on Cross-Border Investment Income : Clause 393(2)[Table S. No. 13 and 14] of the Income Tax Bill, 2025 Vs. Section 196C of the Income-tax Act, 1961

---

Legal and Practical Implications for TDS on Offshore Fund Investments : Clause 393(2) [Table: S.No. 11 & 12] of Income Tax Bill, 2025 Vs. Section 196B of Income-tax Act, 1961

---

Modernizing Withholding Tax on Non-Resident Unit Income : Clause 393(2)[Table: S.No. 10] and Clause 393(4)[Table: S.No. 15] of the Income Tax Bill, 2025 Vs. Section 196A of the Income-tax Act, 1961

---

Exemption from Tax Deduction at Source for Specified Entities (Government, RBI, Corporation and Mutul Fund) : Clause 393(5) of the Income Tax Bill, 2025 and Comparative Analysis with Section 196 of the Income-tax Act, 1961

---

Grossing Up Mechanisms in Indian TDS Law : Clause 393(10) of the Income Tax Bill, 2025 Vs. Section 195A of the Income-tax Act, 1961

---

Changing Landscape of TDS on Payments to Non-Residents in Indian Tax Law : Clause 393(2)[Table: S.No.17] of the Income Tax Bill, 2025 Vs. Section 195 of the Income-tax Act, 1961

---

Ensure the tax compliance and transparency regarding the income distributed by partnership firms to their partners : Clause 393(3)[Table: S.No. 7] of the Income Tax Bill, 2025 Vs. Section 194T of the Income-tax Act, 1961

---

Comprehensive Analysis of TDS on Virtual Digital Assets Transfer : Clause 393(1)[Table: S.No. 8(iv)], Clause 393(4)[Table: S.No. 12] of Income Tax Bill, 2025 Vs. Section 194S of Income Tax Act, 1961

---

Practical implications of TDS on non-monetary or indirect forms of income : Clause 393(1)[Table: S.No. 8(iv)] of Income Tax Bill, 2025 vs. Section 194R, Income Tax Act, 1961

---

Legal and Practical Implications of TDS on Goods Purchases in India : Clause 393(1)[Table: S.No. 8(ii)] of the Income Tax Bill, 2025 Vs. Section 194Q of the Income Tax Act, 1

---

Compliance relief for a specific class of senior citizens : Clause 393(1)[Table: S.No. 8(iii)] of the Income Tax Bill, 2025 Vs. Section 194P of the Income-tax Act, 1961

---

Legal Framework for TDS on E-commerce in India : Clause 393(1)[Table: S.No. 8(v)] and Clause 393(4)[Table: S.No. 11] of the Income Tax Bill, 2025, Vs. Section 194O of the Income-tax Act, 1961

---

Clause 393(3)[Table: S.No. 5] & Clause 393(4)[Table: S.No. 18] of Income Tax Bill, 2025 Vs. Section 194N of Income-tax Act, 1961

---

Tax Deduction at Source on Contractual and Professional Payments : Clause 393(1)[Table: S.No. 6(ii)] of Income Tax Bill, 2025 Vs. Section 194M of the Income-tax Act, 1961

---

Legal and Practical Implications of TDS on Interest Withholding Tax on Foreign Borrowings : Clause 393(2) of the Income Tax Bill, 2025 Vs. Section 194LC of the Income Tax Act, 1961

---

Tax Deduction at Source on Securitisation Trust Distributions : Clause 393(1)[Table: S.No. 4(iv)] and Clause 393(2)[Table: S.No. 9] of the Income-tax Bill, 2025 Vs. Section 194LBC of the Income Tax Act, 1961

---

Legal Commentary on TDS Provisions for Investment Funds : Clause 393(1) [Table: S.No. 4(iii)], Clause 393(2) [Table: S.No. 8], and Clause 393(4) [Table: S.No. 14] of the Income Tax Bill, 2025 Vs. Section 194LBB of the Income-tax Act, 1961

---

Evolving Tax Deduction at Source Framework for Business Trusts in India : Clause 393(1)[Table: S.No. 4(ii)], Clause 393(2)[Table: S.No. 6 & 7], and Clause 393(4)[Table: S.No. 5, 13] of the Income Tax Bill, 2025 Vs. Section 194LBA of the Income-tax Act, 1961

---

Transitioning TDS on Infrastructure Debt Fund Interest : Clause 393(2)[Table: S.No. 5] of the Income Tax Bill, 2025 Vs. Section 194LB of the Income-tax Act, 1961

---

Tax Deduction at Source on Land Acquisition Compensation : Clause 393(1)[Table: S.No. 3(iii)] and Clause 393(4)[Table: S.No. 3] of Income Tax Bill, 2025 Vs. Section 194LA of Income Tax Act, 1961

---

Transformation of TDS Provisions on Income from Units : Clause 393(1)[Table: S.No. 4(i)] and 393(4)[Table: S.No. 4], Income Tax Bill, 2025, Vs. Section 194K of Income-tax Act, 1961

---

Clear, consolidated, and modernized framework of TDS on payments relating to professional and technical services : Clause 393(1)[Table: S.No. 6(iii)] and 393(4)[Table: S.No. 9] of the Income Tax Bill, 2025, Vs. Section 194J of the Income-tax Act, 1961

---

Evolution of TDS Provisions for Real Estate Development Agreements : Clause 393(1)[Table: S.No. 3(ii)] of the Income Tax Bill, 2025 Vs. Section 194IC of the Income-tax Act, 1961

---

Expand and rationalize the scope of TDS on rental payments : Clause 393(3)[Table: S.No. 2(ii)] of Income Tax Bill, 2025 Vs. Section 194IB of the Income Tax Act, 1961

---

Analysis of TDS on Immovable Property Transfers : Clause 393(1)[Table: S.No. 3(i)] of the Income Tax Bill, 2025 vs. Section 194IA of the Income-tax Act, 1961

---

More Notes

CVD

- Seeks to impose CVD on imports of " Effect pearlescent pigments or mica pearlescent pigments, excluding effect pigments for automotive applications " originating in or exported from China PR for a period of 5 years
June 26, 2025

---

FTP

- Corrigendum to Notification No. 18/2025-26 dated 17.06.2025 on amendment in Import Policy of specific items covered under Chapter 71 of ITC (HS) 2022 of Schedule -I (Import Policy)
June 25, 2025

---

SEBI

- NOTIFICATION UNDER SECURITIES AND EXCHANGE BOARD OF INDIA (CERTIFICATION OF ASSOCIATED PERSONS IN THE SECURITIES MARKETS) REGULATIONS, 2007
June 25, 2025

---

IT

- Agreement between the Government of the Republic of India and the Government of Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
June 25, 2025

---

ADD

- Corrigendum - Notification No. 20/2025-Customs (ADD), dated the 24th June, 2025
June 24, 2025

---

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - "Food Safety and Standards Authority of India"
June 24, 2025

---

ADD

- Seeks to impose Anti Dumping Duty on imports of 'Potassium Tertiary Butoxide' originating in, or exported from China PR and United States of America and 'Sodium Tertiary Butoxide' originating in, or exported from China PR for a period of 5 years
June 24, 2025

---

ADD

- Seeks to further amend notification No. 77/2021-Customs (ADD), dated 27th December, 2021 imposing Anti-dumping Duty on imports of 'Decor Paper' from China PR, to modify the existing duty table
June 24, 2025

---

SEZ

- Seeks to rescind the Notification Numbers S.O. 966 (E) dated 13th June, 2007 - SEZ for for Apparel sector proposed by M/s. Neogen Properties Private Limited
June 23, 2025

---

SEZ

- Central Government notifies the 11.549 hectares area at Itigatti Village, Dharwad district, in the State of Karnataka and constitutes an Approval Committee
June 23, 2025

---

SEZ

- Central Government notifies the 37.64 hectares area Sanand, Ahmedabad District, in the State of Gujarat and constitutes an Approval Committee
June 23, 2025

---

FTP

- Amendment in Para 2.03(A) (i) (g) of the Foreign Trade Policy, 2023 laying down enabling provisions for import of inputs, that are subjected to mandatory Quality Control Orders (QCOs), by Advance Authorisation holders, EOU and SEZ.
June 23, 2025

---

ADD

- Seeks to levy anti-dumping duty on imports of "Linear Alkyl Benzene(LAB)" imported from Iran and Qatar for a period of 5 years, on the recommendations of DGTR
June 23, 2025

---

IT

- Central Government notifies that no deduction of tax shall be under the provisions of various section of the IT Act 1961
June 20, 2025

---

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Forum of Regulators
June 19, 2025

---

More Notifications

SEBI

- Timelines for rebalancing of portfolios of mutual fund schemes in cases of all passive breaches
June 26, 2025

---

DGFT

- Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023
June 25, 2025

---

DGFT

- Amendment in details of an authorized agency enlisted under Appendix 2E of FTP, 2023 - Agency authorized to issue Certificate of Origin (Non - Preferential)
June 25, 2025

---

Income Tax

- Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act, 1961 passed by Competent Authority
June 25, 2025

---

FEMA

- Extension of the validity of FCRA registration certificates
June 24, 2025

---

GST

- Reviewing authority, Revisional Authority and Appellate Authority in respect of orders passed by Common Adjudicating Authority (CAA) for show cause notices issued by DGGI
June 24, 2025

---

Customs

- Extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk
June 20, 2025

---

Customs

- Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022 of Schedule-I (Import Policy)
June 20, 2025

---

Customs

- Amendment in Import Policy of specify items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy)
June 19, 2025

---

Customs

- Use of ICETABs for efficient export examination and clearance
June 19, 2025

---

DGFT

- Seeking application for allocation of Pharma Grade Sugar under restricted category
June 18, 2025

---

Customs

- Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
June 18, 2025

---

Customs

- Empanelment of chartered Engineers for examination/valuation of Second hand machinery/goods etc in the jurisdiction of Commissioner of Customs (Import-I), New Custom House, Mumbai-reg.
June 17, 2025

---

Income Tax

- Order under section 138(1)(a) of the Income-tax Act, 1961
June 17, 2025

---

Companies Law

- Separate Filing of e-form CSR-2 post the period of transition from MCA21 V2 to V3
June 16, 2025

---

More Circulars

⇒ Spain's leader sticks by decision to break with NATO on spending despite Trump tariff threats
June 26, 2025

---

⇒ Ask justified, specific questions from taxpayers during scrutiny: CBDT to I-T officials
June 26, 2025

---

⇒ DRI seizes 39 containers carrying 1,115 metric tonne worth of goods around Rs.9 crore of Pakistan-origin under Operation Deep Manifest ; one arrested
June 26, 2025

---

⇒ Government Notifies Voluntary Use of Aadhaar Authentication by IBPS for Candidate Verification in Examinations conducted by it
June 26, 2025

---

⇒ Secretary DPIIT chairs PMG Review of Mega Infrastructure Projects in Jharkhand, Sikkim, Nagaland, Assam and Arunachal Pradesh
June 26, 2025

---

⇒ EU leaders meet to discuss tougher Russia sanctions, US tariffs, Middle East conflicts
June 26, 2025

---

⇒ UP's Moradabad to be developed as export hub: Jitin Prasada
June 26, 2025

---

⇒ Power tariffs in Maharashtra to be reduced by 26 per cent in five years: Fadnavis
June 25, 2025

---

⇒ 7 businessmen nabbed in Assam for 'GST evasion'
June 25, 2025

---

⇒ Key indicators point at economic resilience despite global tensions: RBI Bulletin
June 25, 2025

---

⇒ India's economic activities resilient amidst global uncertainties: RBI Bulletin
June 25, 2025

---

⇒ Union Commerce and Industry Minister Shri Piyush Goyal Chairs Review Meeting on PLI Scheme
June 25, 2025

---

⇒ Asian shares gain as investors shift focus to Federal Reserve, tariffs
June 25, 2025

---

⇒ CCI approves combination involving acquisition in Aakash Educational Services Limited by Manipal Health Systems Private Limited and Manipal Education and Medical Group India Private Limited
June 25, 2025

---

⇒ CCI approves proposed combination involving acquisition in Manappuram Finance Limited and Manappuram Asset Finance Limited by Bain Capital
June 25, 2025

---

More News

Charge sheet under section 132. (40)

---

Penalty for late filing of gstr-3b (26)

---

Proposed amendment to section 17[5][d] (21)

---

Rcm on rent paid to landlords related to residential building used by the employees of the company (21)

---

Benefits of duty under advance authorisation (18)

---

Limitation for adjudication under service tax (16)

---

Reversal of input on damaged goods (14)

---

Itc credit claime on import of machine (14)

---

Ewb clerical error we got notice issue in state (13)

---

Independent supply (13)

---

Gst on tdr (13)

---

Applicability of amended rule 88b (13)

---

Plant & machinery- input tax credit. section 17[5][d] vs section 18[6] (12)

---

Itc reversal requirements under rule 42 for exempt by products (12)

---

Applicability of gst rcm on tdr (12)

---

Go to Forum

Rate of tax on cake gel used in bakery industry ... (6)

---

Place of supply - other employee recovery (8)

---

Mandatory registration for non resident (3)

---

Requirement for obtaining gst registration for business facilitator ... (2)

---

No libility under rcm for work contract service as the service is a composi ... ... (6)

---

Gst on digital content and mobile applications ... (3)

---

Stay order on royalty on mining lease. (2)

---

Non filing of gstr-9 annual return (4)

---

Itc excess claimed but no revenue loss to government (fy 2019 20) ... (5)

---

Verification of supplier s gstr-3b filing when gstr-1 is filed but gstr-3b ... ... (8)

---

Rcm under isd (4)

---

Itc on plywoods, light fittings (8)

---

Applicability of notification 8 of 2018 - composition taxable person ... (8)

---

Itc on igst paid on imported goods. (9)

---

Does section 40(a)(ia) cover cases of short deduction of tds? ... (2)

---

Go to Forum