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More Highlights

⇒ Complaint under section 138 of the negotiable instruments act, 1881 cannot be filed if there is suppression of material facts and documents.
May 12, 2025

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⇒ Rules of Origin and the CAROTAR Framework: From Certificate to Proof in India's Trade Regime
May 12, 2025

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⇒ Free Trade Agreements (FTAs): India s Perspective.
May 12, 2025

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⇒ Fire Safety Audits and NOCs for Commercial & Residential Buildings: A Critical Shield Against Fire Disasters in India.
May 12, 2025

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⇒ Global Trade Hit by Protectionism Amid Tariff War
May 12, 2025

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⇒ United Nations Convention on the Law of the Sea (UNCLOS): A Comprehensive Introduction.
May 12, 2025

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⇒ Legal Status of Undersea Internet Cables During Armed Conflict Under the UN Convention on the Law of the Sea (UNCLOS).[Part 2 of 2]
May 12, 2025

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⇒ Legal Status of Undersea Internet Cables (also known as submarine communications cables) During Armed Conflict Under the UN Convention on the Law of the Sea (UNCLOS).[Part 1 of 2]
May 12, 2025

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⇒ SUMMONS TO BUSINESS ENTITIES
May 10, 2025

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⇒ Who is Responsible for Pvt. Ltd Annual Filing?
May 10, 2025

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More Articles

computation of tonnage income where ships are jointly operated or where multiple companies are involved in the operation of a qualifying ship : Clause 227(7)-(8) of Income Tax Bill, 2025 Vs. Section 115VH of Income-tax Act, 1961

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Computation of Taxable income of the shipping companies based on Tonnage: Clause 227(1)-(6) of the Income Tax Bill, 2025 Vs. Section 115VG of the Income-tax Act, 1961

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Comprehensive Review of the Tonnage Tax Scheme : Clause 226(7) of the Income Tax Bill, 2025 Vs. Section 115VF of the Income-tax Act, 1961

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Presumptive Taxation for Shipping Companies : Clause 226(2)-(6) of the Income Tax Bill, 2025 and Section 115VE of the Income-tax Act, 1961

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Examination of "Qualifying Ship" : Clause 235(i) of the Income Tax Bill, 2025 Vs. Section 115VD of the Income-tax Act, 1961

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Defining the Qualifying Company under India's Tonnage Tax Regime : Clause 235(h) of the Income Tax Bill, 2025 Vs. Section 115VC of the Income Tax Act, 1961

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Continuity and Change in India's Tonnage Tax Regime : Clause 226(1) of the Income Tax Bill, 2025 Vs. Section 115VB of the Income-tax Act, 1961

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Navigating Special Tax Regimes for Shipping : Clause 225 of the Income Tax Bill, 2025 Vs. Section 115VA of the Income-tax Act, 1961

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Interpreting Special Provisions for Shipping Companies : Clause 235 of the Income Tax Bill, 2025 Vs. Section 115V of the Income-tax Act, 1961

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Special Tax Regimes for Investment Funds : Clause 224 of Income Tax Bill, 2025 Vs. Section 115UB of the Income-tax Act, 1961

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special taxation regime for business trusts such as (REITs)/(InvITs) Clause 223 of the Income Tax Bill, 2025 Vs. Section 115UA of the Income-tax Act, 1961

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Special Provisions Relating to Pass-Through Entities in Venture Capital Structures : Clause 222 of Income Tax Bill, 2025 Vs. Section 115U of Income Tax Act, 1961

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Enforcement and Recovery of Tax on Accreted Income : Clause 352(8) & (9) of the Income Tax Bill, 2025 Vs. Section 115TF of the Income-tax Act, 1961

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Changing Landscape of Interest on Delayed Payment of Tax on Accreted Income : Clause 352(7) of Income Tax Bill, 2025 Vs. Section 115TE of Income-tax Act, 1961

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Reforming the Exit Tax Regime for non-profit organizations (NPOs) or charitable institutions : Clause 352 of the Income Tax Bill, 2025 Vs. Section 115TD of the Income-tax Act, 1961

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Comprehensive Review of Taxation, Reporting, and Compliance for Securitisation Trusts : Clause 221 of the Income Tax Bill, 2025 Vs.Section 115TCA of the Income Tax Act, 1961

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Definitions, Scope, and Impact on the MAT/AMT Regime : Clause 206(19) of the Income Tax Bill, 2025 Vs. Section 115JF of the Income Tax Act, 1961

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Reducing tax avoidance by curbing the excessive use of deductions and exemptions by corporate and select non-corporate entities : Clause 206(18) of the Income Tax Bill, 2025 Vs. Section 115JEE of the Income-tax Act, 1961

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The Interplay of Special and General Provisions : Clause 206(12) of Income Tax Bill, 2025 Vs. Section 115JE of Income Tax Act, 1961

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Addresses the mechanism for granting tax credit for MAT/AMT paid in excess of regular tax liability by Other than Corporate : Clause 206(13)-(16) of the Income Tax Bill, 2025 Vs. Section 115JD of the Income-tax

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Addresses the mechanism for granting tax credit for MAT/AMT paid in excess of regular tax liability by Companies : Clause 206(13)-(16) of the Income Tax Bill, 2025 Vs. Section 115JAA of the Income-tax Act, 1961

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Harmonizing Minimum Tax Computation under India's Income Tax Laws : Clause 206(2)-(5) of the Income-tax Bill, 2025 Vs. Section 115JB and Section 115JC of the Income-tax Act, 1961

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imposition of Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) on various classes of taxpayers : Clause 206(1) of the Income Tax Bill, 2025 Vs. Section 115JA of the Income-tax Act, 1961

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Residency Reclassification and Tax Implications for Foreign Companies : Clause 220 of the Income Tax Bill, 2025 Vs. Section 115JH of the Income Tax Act, 1961

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Special provisions regarding conversion of an Indian branch of a foreign company, into a subsidiary Indian company : Clause 219 of the Income Tax Bill, 2025 Vs. Section 115JG of the Income-tax Act, 1961

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More Notes

ADD

- Seeks to impose Anti Dumping Duty on imports of Titanium Dioxide originating in or exported from China PR
May 10, 2025

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CVD

- Seeks to impose CVD on imports of "Textured tempered coated and uncoated glass" originating in or exported from Vietnam for a period of 5 years
May 10, 2025

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IT

- CBDT has notified the ITR-7 Form for Assessment Year 2025 26 under the Income-tax (Eighteenth Amendment) Rules, 2025
May 9, 2025

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Cus

- Seeks to exempt works of art and antiques from Basic Customs Duty.
May 9, 2025

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ADD

- Seeks to impose Anti-Dumping Duty on imports of "Textured Tempered Coated and Uncoated Glass " falling under Tariff headings 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR or Vietnam for a period of 5 Years.
May 8, 2025

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ADD

- Seeks to impose anti-dumping duty on import of Sodium citrate originating in or exported from China RP for a period of further 5 years.
May 8, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Glufosinate and its salt' imported from China PR for a period of 5 years, on the recommendations of DGTR
May 8, 2025

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Co. Law

- Companies (Indian Accounting Standards) Amendment Rules, 2025
May 7, 2025

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IT

- CBDT has notified the ITR-V & ITR-Acknowledgement Form for Assessment Year 2025 26 under the Income-tax (Seventeenth Amendment) Rules, 2025
May 7, 2025

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Co. Law

- National Company Law Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Officers and other Employees) Amendment Rules, 2025.
May 6, 2025

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Co. Law

- National Company Law Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Officers and other Employees) Amendment Rules, 2025.
May 6, 2025

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Competition Law

- Competition Commission of India (Determination of Cost of Production) Regulations, 2025.
May 6, 2025

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IT

- CBDT has notified the ITR-6 Form for Assessment Year 2025 26 under the Income-tax (Sixteenth Amendment) Rules, 2025
May 6, 2025

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SEBI

- Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) (Amendment) Regulations, 2025
May 5, 2025

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PMLA

- Reserve Bank of India has permits authorization to four additional entities to perform authentication under the Aadhaar Act for the purposes of section 11A of the Money laundering Act, 2002
May 5, 2025

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More Notifications

Customs

- Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR Implementation
May 11, 2025

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Customs

- Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods.
May 9, 2025

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SEBI

- Review of - (a) disclosure of financial information in offer document, and (b) continuous disclosures and compliances by Real Estate Investment Trusts (REITs)
May 7, 2025

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SEBI

- Review of - (a) disclosure of financial information in offer document / placement memorandum, and (b) continuous disclosures and compliances by Infrastructure Investment Trusts (InvITs)
May 7, 2025

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DGFT

- Amendments in Standard Input Output Norms (SION) A-1294
May 7, 2025

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SEBI

- Publishing Investor Charter for KYC (Know Your Client) Registration Agencies (KRAs) on their Websites
May 6, 2025

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DGFT

- Reinstatement and amendment of Standard Input Output Norms (SION C-888)
May 6, 2025

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DGFT

- Amendments to Para 10.10 of the Handbook of Procedures (HBP) 2023 - Revised Framework for Stock & Sale Authorization of SCOMET Items
May 6, 2025

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Customs

- Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods
May 5, 2025

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Customs

- Prohibition on import or transit of all goods originating in or exported from Pakistan Insertion of Para 2.20A of Foreign Trade Policy (FTP), 2023
May 3, 2025

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SEBI

- Measure for Ease of Doing Business Facilitation to SEBI registered Stock Brokers to undertake securities market related activities in Gujarat International Finance Tech-city International Financial Services Centre (GIFT-IFSC) under a Separate Business Unit (SBU)
May 2, 2025

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GST

- Timely production of records/information for audit
May 2, 2025

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GST

- Grievance Redressal Mechanism for processing of application for GST registration
May 2, 2025

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SEBI

- Clarifications to Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
April 30, 2025

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DGFT

- Request for Comments on Alignment of Schedule-II (Export Policy), ITC(HS) 2022 with amendments introduced by Finance Act 2025
April 29, 2025

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More Circulars

⇒ Thane businessman duped of Rs 4.5 cr in GST fraud
May 12, 2025

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⇒ Investor Education and Protection Fund Authority (IEPFA) and SEBI Convene Strategic Preparatory Meeting for Niveshak Shivir Initiative
May 12, 2025

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⇒ CBI arrests Income Tax Commissioner, 4 others in Rs 70 lakh bribery case
May 10, 2025

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⇒ 30,000 cases settled before admission in IBC, covering Rs 13.78 lakh cr default: IBBI official
May 10, 2025

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⇒ Three Jan Suraksha Schemes - Pradhan Mantri Suraksha Bima Yojana (PMSBY), Pradhan Mantri Jeevan Jyoti Bima Yojana (PMJJBY) and Atal Pension Yojana (APY) complete 10 years of providing social security cover.
May 10, 2025

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⇒ IIFCL announces Financial Results for FY 2024-25; Posts Fifth Consecutive Year of Record Performance with Rs.51,124 Cr Sanctions and Rs.28,501 Cr Disbursements.
May 10, 2025

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⇒ India's stand in the IMF.
May 10, 2025

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⇒ First Round of India New Zealand Free Trade Agreement negotiation Concludes in New Delhi.
May 10, 2025

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⇒ Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman chairs meeting to review banking sector's operational and cybersecurity preparedness, including digital applications such as internet banking and UPI.
May 9, 2025

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⇒ Delhi: Traffic restored on Rafi Marg after NDMC clears uprooted tree near RBI building
May 9, 2025

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⇒ India gets upgraded to BBB with a Stable trend in rating by Morningstar DBRS, a global sovereign credit rating agency.
May 9, 2025

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⇒ Delhi: Uprooted tree near RBI building hits traffic
May 9, 2025

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⇒ God-Sent Tax unites India, funds security measures: Himanta on Cong s Gabbar Singh Tax jab
May 9, 2025

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⇒ Updates in Refund Filing Process for various refund categories,
May 9, 2025

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⇒ Updates in Refund Filing Process for Recipients of Deemed Export.
May 9, 2025

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