---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

More Highlights

⇒ Applicabilty of CGST Act 2017
May 8, 2025

---

⇒ ROC Filing for Newly Registered Pvt. Ltd Companies
May 8, 2025

---

⇒ SECTION 65B OF INDIAN EVIDENCE ACT (NOW SECTION 63 OF BHARATHIYA SAKSHYA ADHINIYAM, 2023) NOT APPLICABLE TO PROCEEDINGS BEFORE THE INCOME TAX ACT AUTHORITIES
May 8, 2025

---

⇒ Free Trade Agreements Objective Questions (MCQs){Check your Knowledge & Test your Experience}Answers will be published Soon!
May 8, 2025

---

⇒ Export related Compliances as required to be adhered by an Exporter for smoother completion of Exports.
May 8, 2025

---

⇒ IMPORT-RELATED COMPLIANCES FOR IMPORTERS.
May 8, 2025

---

⇒ How to Register a Trademark in India?Intellectual Property Rights
May 8, 2025

---

⇒ Test your Knowledge on the SIMS Answers will be published Soon!
May 8, 2025

---

⇒ Test your Knowledge on Export of SCOMET
May 8, 2025

---

⇒ Test Your Knowledge on Environmental LawsObjective Type Questions Waste Plastic Management  Rules (India)
May 8, 2025

---

More Articles

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

Special vs. General Tax Regimes for NRIs : Clause 218 of Income Tax Bill, 2025 Vs. Section 115I of Income-tax Act, 1961

---

Concessional Tax Regime to non-resident Indians (NRIs) become residents of India : Clause 217 of the Income Tax Bill, 2025, Vs. Section 115H of the Income-tax Act, 1961

---

Exemption from Income Tax Return Filing for Non-Resident Indians : Clause 216 of Income Tax Bill, 2025 Vs. Section 115G of Income-tax Act, 1961

---

Taxation of Foreign Exchange Asset Transfers by NRIs : Clause 215 of the Income Tax Bill, 2025 Vs. Section 115F of the Income-tax Act, 1961

---

Transitioning NRI Taxation : Clause 214 of Income Tax Bill, 2025 Vs. Section 115E of Income Tax Act, 1961

---

Special provisions that govern the computation of total income for non-resident Indians (NRIs) : Clause 213 of Income Tax Bill, 2025 Vs. Section 115D of Income Tax Act, 1961

---

Special taxation regime applicable to non-residents and foreign companies : Clause 212 of Income Tax Bill, 2025 Vs. Section 115C of Income-tax Act, 1961

---

Reforming of Taxation of Specified Income of Non-Profit Organisations (NPOs) : Clause 337 of the Income Tax Bill, 2025 Vs. Section 115BBI of the Income-tax Act, 1961

---

Evolution of the digital economy "Taxation of winnings from online games" : Clause 194 (S. No. 5) of Income Tax Bill, 2025 Vs. Section 115BBJ of Income-tax Act, 1961

---

Development in the taxation of income arising from the transfer of virtual digital assets (VDAs) : Clause 194 (Table: S. No. 4) of Income Tax Bill, 2025 Vs. Section 115BBH of Income Tax Act, 1961

---

Legal and Practical Perspectives on the Taxation of Carbon Credit Transfers : Clause 194 (Table: S. No. 3) of the Income Tax Bill, 2025 Vs. Section 115BBG of the Income-tax Act, 1961

---

More Notes

IT

- Income-tax (Sixteenth Amendment) Rules, 2025
May 6, 2025

---

SEBI

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

---

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

---

IT

- CBDT has notified the ITR-2 Form for Assessment Year 2025 26 under the Income-tax (Fifteenth Amendment) Rules, 2025.
May 3, 2025

---

FTP

- 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 2, 2025

---

SEZ

- Central Government de-notifies an area of 13.297 hectares, thereby making resultant area as 139.300 hectares at Sholinganallur, Sholinganallur Taluk, Chennai District in the State of Tamil Nadu
May 1, 2025

---

SEZ

- Central Government notifies an additional area of 88.02 hectares, as a part of above Special Economic Zone, thereby making the total area of the Special Economic Zone as 1377.4622 hectares at Jamnagar, in the State of Gujarat
May 1, 2025

---

SEZ

- Central Government de-notifies an area of 529.4586 hectares, thereby making resultant area as 1152.9445 hectares at Village Dahej, Ambheta, Luvara, Suva, Lakhigam and Jageshwar in Taluk Vagra, District Bharuch in the State of Gujarat
May 1, 2025

---

IT

- CBDT has notified the ITR-5 Form for Assessment Year 2025 26 under the Income-tax (Fourteenth Amendment) Rules, 2025.
May 1, 2025

---

SEBI

- Securities Contracts (Regulation) (Stock Exchanges And Clearing Corporations) (Third Amendment) Regulations, 2025.
April 30, 2025

---

SEBI

- Securities and Exchange Board of India (Depositories and Participants) (Second Amendment) Regulations, 2025
April 30, 2025

---

IT

- CBDT has notified the ITR-3 Form for Assessment Year 2025 26 under the Income-tax (13th Amendment) Rules, 2025
April 30, 2025

---

Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
April 30, 2025

---

Cus

- Seeks to amend Notification no. 27/2011-customs dated 1 st March, 2011 and Notification No. 22/2024-Customs, dated 2 nd April, 2024 to align them with the changes made in the Second Schedule to the Customs Tariff Act.
April 30, 2025

---

Cus

- Seeks to amend Second Schedule to the Customs Tariff Act, to align it with changes made in the First Schedule to the Customs Tariff Act vide Finance Act, 2025.
April 30, 2025

---

More Notifications

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

---

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

---

DGFT

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

---

SEBI

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

---

DGFT

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

---

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

---

Customs

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

---

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

---

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

---

GST

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

---

GST

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

---

SEBI

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

---

DGFT

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

---

SEBI

- Extension of timeline for implementation of provisions of SEBI Circular dated December 10, 2024, on optional T+0 settlement cycle for Qualified Stock Brokers (QSBs)
April 29, 2025

---

SEBI

- Clarificatory and Procedural changes to aid and strengthen ESG Rating Providers (ERPs)
April 29, 2025

---

More Circulars

⇒ GST fraud: ED raids in Jharkhand, West Bengal
May 8, 2025

---

⇒ FBI director says bureau needs more funding than what Trump administration budget proposal calls for
May 8, 2025

---

⇒ UK PM Keir Starmer hits back at Opposition attacks over India FTA tax clause
May 7, 2025

---

⇒ Department of Economic Affairs, Ministry of Finance, invites suggestions from experts/public on Draft Framework of India s Climate Finance Taxonomy by 25th June 2025
May 7, 2025

---

⇒ PMLA review: SC asks Centre, petitioners to frame issues for decision
May 7, 2025

---

⇒ Invoice-wise Reporting Functionality in Form GSTR-7 on portal
May 7, 2025

---

⇒ Cabinet approves Revised SHAKTI (Scheme for Harnessing and Allocating Koyala Transparently in India) Policy for Coal Allocation to Power Sector
May 7, 2025

---

⇒ India reserves right to retaliate if UK's proposed carbon tax hits exports: Official
May 7, 2025

---

⇒ India Global Forum Welcomes the Signing of the Historic UK India Free Trade Agreement
May 7, 2025

---

⇒ Union Minister Shri Piyush Goyal Addresses Columbia India Energy Dialogue
May 7, 2025

---

⇒ A historic and ambitious deal to boost jobs, exports and national growth.
May 7, 2025

---

⇒ Income Tax team seizes Rs 50 lakh cash from car in Hathras, nabs two
May 7, 2025

---

⇒ India will retaliate, if EU imposes carbon tax: Goyal
May 6, 2025

---

⇒ India, UK clinch landmark Free Trade Agreement
May 6, 2025

---

⇒ Pak to increase defence spending by 18 pc in budget: report
May 6, 2025

---

More News

Payment to cine or tv artists. liability under rcm (44)

---

Charge sheet under section 132. (31)

---

Gst on royalty under rcm (26)

---

Section 74 of cgst (20)

---

Proposed amendment to section 17[5][d] (18)

---

Rcm on rent (17)

---

Benefits of duty under advance authorisation (16)

---

Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)

---

Export of services under gst (15)

---

Fraud by a customer to the banker (15)

---

Itc declined (14)

---

Cenvat of different sites (12)

---

Significance of form gst apl-02 (12)

---

Maharashtra state tax tribunal (12)

---

Can i avail amnesty to set off interest liable to pay in 2017-18 under section 50 (11)

---

Go to Forum

Ao's query on bad debt claim need guidance on documentation ... (2)

---

Bill to ovesea company and ship to indian company (available in sez) ... (2)

---

Airspace on rent (6)

---

Isd under place of supply (10)

---

Applicability of rcm on government services ... (2)

---

Csr via trusts and form 10be legality of 80g claims ... (3)

---

Whether closing stock be adjusted for target incentive discounts received f ... ... (2)

---

Tds applicability on commercial photography & creative services section 1 ... ... (1)

---

Re-import of goods for replacement (6)

---

Gst on month end discount to distributor (5)

---

Gst on transfer of business as going concern but without debtors, crditors ... ... (7)

---

Gst on advance received towards export of services without payment of igst( ... ... (5)

---

Rcm liability on delayed invoices gst implications ... (5)

---

Einvoice - aggregate turnover - advance (5)

---

Change of tax regime (old to new) (1)

---

Go to Forum