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More Highlights

⇒ Benefits of 80G5 Registration for NGOs and Donors
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More Articles

Examination of provision of Disqualification from Tonnage Tax Scheme : Clause 231(12) of the Income Tax Bill, 2025 and Section 115VS of the Income-tax Act, 1961

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Examining Renewal Provisions for Tonnage Tax in Indian Shipping Taxation : Clause 231(10)-(11) of Income Tax Bill, 2025 Vs. Section 115VR of Income-tax Act, 1961

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Duration and Cessation of Tonnage Tax Option : Clause 231(8)-(9) of the Income Tax Bill, 2025 Vs. Section 115VQ of the Income-tax Act, 1961

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Procedural framework for opting into the tonnage tax scheme : Clause 231(1)-(7) of Income Tax Bill, 2025 Vs. Section 115VP of Income-tax Act, 1961

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Legal and Practical Implications of Excluding Tonnage Tax Profits from Book Profits in Indian Shipping Taxation : Clause 228(16) of the Income Tax Bill, 2025 Vs. Section 115VO of the Income-tax Act, 1961

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Capital Gains taxation on Qualifying Ships : Clause 229(8) to (10) of the Income Tax Bill, 2025 Vs. Section 115VN of the Income-tax Act, 1961

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Loss Set-Off and Apportionment in the Shipping Industry : Clause 230(2)-(4) of the Income Tax Bill, 2025 Vs. Section 115VM of the Income-tax Act, 1961

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Exclusion of Deductions and Loss Set-Off under the Tonnage Tax Regime : Clause 230(1) of the Income Tax Bill, 2025 Vs. Section 115VL of the Income-tax Act, 1961

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Depreciation and Asset Classification under Tonnage Tax : Clause 229(1)-(7) of the Income Tax Bill, 2025 Vs. Section 115VK of the Income-tax Act, 1961

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competitive taxation structure for shipping companies : Clause 228(14) and (15) of the Income Tax Bill, 2025 Vs. Section 115VJ of the Income-tax Act, 1961

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Simplified and concessionary method of taxation based on the net tonnage of qualifying ships, rather than on actual profits : Clause 228(1)-(13) of the Income Tax Bill, 2025 Vs. Section 115VI of the Income-tax Act, 1961

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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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More Notes

SEBI

- Securities Contracts (Regulation) Amendment Rules, 2025
May 19, 2025

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Co. Law

- Companies (Accounts) Amendment Rules, 2025
May 19, 2025

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IT

- Income-tax (Nineteenth Amendment) Rules, 2025
May 19, 2025

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FTP

- Harmonisation of Schedule-Il (Export Policy), ITC (HS) 2022 with amendments introduced vide Finance Act, 2025
May 19, 2025

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FTP

- Amendment in Import Policy and Policy Conditions of specific ITC (HS) codes under Chapter 71 of Schedule -I(Import Policy) of ITC (HS) 2022 in sync with the Finance Act 2025
May 19, 2025

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FTP

- Port restriction on import of certain goods from Bangladesh to India - Insertion of a new Para 19 under 'General Notes Regarding Import Policy' under ITC (HS), 2022 Schedule 1 (Import Policy)
May 17, 2025

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Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
May 15, 2025

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SEZ

- Kandla Special Economic Zone Authority - Name of members notified - Amendment in Notification S.O.2938(E) dated 30.06.2023
May 14, 2025

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IT

- Zero Coupon Bond - Specified bond notified u/s 2(48) of the Income-tax Act, 1961
May 14, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 Telangana State Pollution Control Board
May 13, 2025

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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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More Notifications

SEBI

- Norms for Internal Audit Mechanism and composition of the Audit Committee of Market Infrastructure Institutions
May 19, 2025

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Customs

- Port restriction on import of certain goods from Bangladesh to India Insertion of a new Para 19 under General Notes Regarding Import Policy under ITC (HS), 2022 Schedule 1 (Import Policy)
May 17, 2025

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SEBI

- Review of provisions pertaining to Electronic Book Provider (EBP) platform to increase its efficacy and utility
May 16, 2025

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SEBI

- Extension of timeline for implementation of provisions of SEBI circular dated December 17, 2024 on Measures to address regulatory arbitrage with respect to Offshore Derivative Instruments (ODIs) and FPIs with segregated portfolios vis-à-vis FPIs
May 16, 2025

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DGFT

- Amendments in Standard Input Output Norms (SION) A-1303
May 16, 2025

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FEMA

- Exim Bank s GOI-supported Line of Credit (LOC) for USD 700 million to the Govt. of Mongolia (GO-MNG), for financing construction of Crude Oil Refinery Plant in Mongolia
May 16, 2025

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SEBI

- Rating of Municipal Bonds on the Expected Loss (EL) based Rating Scale
May 15, 2025

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SEBI

- Investor Charter for Registrars to an Issue and Share Transfer Agents (RTAs)
May 14, 2025

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SEBI

- Composition of the Internal Audit team for CRAs
May 14, 2025

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FEMA

- Payment of compounding and fees from the FCRA bank account of the FCRA association whose validity has been expired
May 14, 2025

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SEBI

- Simplification of operational process and clarifying regarding the cash flow disclosure in Corporate Bond Database pursuant to review of Request for Quote (RFQ) Platform framework.
May 13, 2025

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SEBI

- Extension of timeline for complying with the certification requirement for the key investment team of the Manager of AIF
May 13, 2025

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Customs

- Arrest Report and Incident Report (where arrest not made) revised formats
May 13, 2025

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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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More Circulars

⇒ While Trump overhauls FEMA, Mississippi tornado survivors await assistance
May 21, 2025

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⇒ GST official nabbed for taking Rs 45,000 from Noida bizman
May 20, 2025

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⇒ Bangladesh set to reduce import duties on over 100 goods to appease Trump: reports
May 20, 2025

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⇒ Himachal fruit growers demand ban on apple imports from Turkiye
May 20, 2025

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⇒ DPIIT extends timeline for implementation of QCO on Safety of Household, Commercial and Similar Electrical Appliances
May 20, 2025

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⇒ Tax department notifies ITR-U; taxpayers can file updated ITR for 4 years
May 20, 2025

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⇒ Revised Directions on Investment by Regulated Entities in Alternate Investment Funds Draft for Comments
May 20, 2025

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⇒ Mango irradiation operations normalised at Mumbai facility after brief data error
May 20, 2025

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⇒ 'No rule one must spend a year in jail for relief': SC grants bail in money laundering case
May 20, 2025

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⇒ Taiwan's president downplays tariff tensions with US as 'frictions between friends'
May 20, 2025

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⇒ Govt may try as much to cover up 'India's biggest scam', truth is coming out: Cong on Adani issue
May 20, 2025

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⇒ GeM Celebrates 8th Incorporation Day
May 20, 2025

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⇒ Department of Economic Affairs amends Rule 8 of the Securities Contracts (Regulation) Rules, 1957
May 20, 2025

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⇒ Tripura traders asked to follow port restrictions on imports from B'desh: Official
May 20, 2025

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⇒ RBI cancels licence of Lucknow-based HCBL Co-op Bank
May 19, 2025

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Clarification on tax liability under rcm in case of services provided by on ... ... (2)

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Import the export of software licenses (2)

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Spl02 if interest and penalty already paid (3)

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Irn-related query (5)

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Frieght and insurance to be included as composite supply ... (4)

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