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More Highlights

⇒ Refund of ITC on Business Closure: A Critical Analysis of the Sikkim HC Judgement
June 25, 2025

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⇒ Legal and Regulatory Authority for the SCM Agreement
June 25, 2025

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⇒ Delay in filing of appeal condoned as Impugned order remained unnoticed on GST portal.
June 25, 2025

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⇒ GSTAT PROCEDURE RULES PART 7
June 25, 2025

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⇒ No Service Tax leviable on Royalty paid towards the permanent right to use of trade mark
June 25, 2025

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⇒ Govt Authority must reimburse GST on post-GST contract
June 25, 2025

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⇒ Why Complete 12A Registration Process Before Accepting Donations?
June 24, 2025

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⇒ Agreement on Subsidies and Countervailing Measures (SCM Agreement)
June 24, 2025

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⇒ INCOME TAX RETURN FILED BY A DELAY OF 2 SECONDS
June 24, 2025

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⇒ GST Registration Cancellation order set aside as no physical notice was served
June 24, 2025

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More Articles

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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Evolution of TDS on Rent: Implications, Continuities, and Reforms : Clause 393(1)[Table: S.No. 2(i) & 2(ii)] and 393(4)[Table: S.No. 2] of the Income Tax Bill, 2025, Vs. Section 194I of the Income-tax Act, 1961

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Comparative Legal Analysis of TDS on Commission and Brokerage : Clause 393(1)[Table: S.No. 1(ii)] and Clause 393(4)[Table: S.No. 1] of the Income Tax Bill, 2025 Vs. Section 194H of Income-tax Act, 1961

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Unifying TDS on Lottery-Related Payments : Clause 393(3)[Table: S.No. 4] of the Income Tax Bill, 2025 Vs. Section 194G of the Income-tax Act, 1961

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Harmonizing TDS Provisions for National Savings Instruments in India : Clause 393(3)[S.No. 6] of the Income Tax Bill, 2025 Vs. Section 194EE of the Income-tax Act, 1961

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Source-Based Taxation of Foreign Sports and Entertainment Income : Clause 393(2)[Table: S.No.1] of the Income Tax Bill, 2025 Vs. Section 194E of the Income-tax Act, 1961

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Taxation of Non-Exempt Life Insurance Payouts : lause 393(1)[Table: S.No. 8(i)] of the Income Tax Bill, 2025 Vs. Section 194DA of the Income-tax Act, 1961

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Evolution and Harmonization of TDS Provisions on Insurance Commission in Indian Tax Law : Clause 393(1)[Table: S.No.1(i)] of the Income Tax Bill, 2025 Vs. Section 194D of the Income-tax Act, 1961,

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Legal and Practical Implications of TDS on Contractor Payments : Clause 393(1)[Table: S.No. 6(i)] and Clause 393(4)[Table: S.No. 8] of the Income Tax Bill, 2025 Vs. Section 194C of the Income-tax Act, 1961

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Modernizing TDS for Horse Racing : Clause 393(3)[Table: S.No. 3] of Income Tax Bill, 2025 Vs. Section 194BB of the Income-tax Act, 1961

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Tax Deduction at Source on Online Gaming Winnings : Clause 393(3)[Table: S.No. 2] of the Income Tax Bill, 2025 Vs. Section 194BA of the Income-tax Act, 1961

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Scope, Compliance, and Implications of TDS on Gaming and Lottery Winnings : Clause 393(3)[Table: S.No.1] of Income Tax Bill, 2025 Vs. Section 194B of the Income-tax Act, 1961

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Reforming TDS on Interest Income : Clause 393(1)[Table: S.No. 5(ii) & 5(iii)] and 393(4)[Table: S.No. 7] of the Income Tax Bill, 2025 Vs. with Section 194A of the Income-tax Act,

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More Notes

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

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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

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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

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IT

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

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Kerala Toddy Workers Welfare Fund Board'
June 19, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Pretilachlor in any of its form & its intermediate 2, 6-Diethyl-n-(2-propoxy ethyl) Aniline (also known as PEDA)' imported from China PR for a period of 5 years, on the recommendations of DGTR
June 19, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Acetonitrile' imported from China PR, Russia and Taiwan for a period of 5 years, on the recommendations of DGTR
June 19, 2025

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ADD

- Seeks to impose ADD on Aluminium Foil upto 80 micron, originating in or exported from China PR
June 19, 2025

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Co. Law

- Central Government designates Special Courts in the State of Punjab, State of Haryana and Union territory of Chandigarh
June 18, 2025

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CGST

- Corrigendum - Notification No. G.S.R.256 (E) dated 24th April 2025
June 18, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Yamuna Expressway Industrial Development Authority'
June 18, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Dental Council of India'
June 18, 2025

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SEZ

- Central Government adds an area of 7.5030 hectares and de-notifies 36.0785 hectares thereby making resultant area as 52.780657 hectares at Panapakkam Village, Ranipet District, in the State of Tamil Nadu
June 17, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Puducherry Planning Authority'
June 17, 2025

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FTP

- Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022, Schedule -I (Import Policy)
June 17, 2025

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More Notifications

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

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Customs

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

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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

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Customs

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

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Customs

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

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DGFT

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

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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

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Companies Law

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

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Companies Law

- Relaxation of additional fees for filing of 13 e-forms during the period of transition from MCA21 V2 to V3
June 16, 2025

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DGFT

- Rollout of Source from India on Trade Connect ePlatform for all Status Holders
June 13, 2025

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FEMA

- Import of Shipping Vessel - Relaxation
June 13, 2025

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SEBI

- Review of provisions relating to Product Advisory Committee (PAC)
June 12, 2025

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SEBI

- Investor Charter Infrastructure Investment Trusts (InvITs)
June 12, 2025

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SEBI

- Investor Charter Real Estate Investment Trusts (REITs)
June 12, 2025

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Customs

- Applicability of SCOMET - Consolidated Repository
June 12, 2025

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More Circulars

⇒ 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

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

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⇒ Competition Commission of India approves the acquisition of certain issued and paid-up equity share capital of Haldiram Snacks Food Private Limited (Target) by Alpha Wave Ventures II LP and Alpha Wave IHC CI, LP (Acquirers)
June 25, 2025

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⇒ Modi Government Has Driven Quantum Change: Shri Piyush Goyal
June 25, 2025

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⇒ Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman Highlights Key Policy Measures to Promote Export-led Growth at Exim Bank s Trade Conclave
June 25, 2025

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⇒ TCS expansion in Bengal to create 25,000 Jobs: Mamata
June 24, 2025

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⇒ Govt to mark 50th Emergency anniv with pan-India events, Shah to attend main programme on Jun 25
June 24, 2025

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⇒ DRI officials seize over 92 lakh illegally-smuggled cigarettes of foreign origin worth Rs. 18.2 crore in Chennai
June 24, 2025

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⇒ Convocation Address by Shri Sanjay Malhotra, Governor, Reserve Bank of India at the 58th Convocation, Indian Institute of Technology, Kanpur, June 23, 2025
June 24, 2025

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⇒ Trade agreements with US, EU to be concluded soon: Sitharaman
June 24, 2025

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⇒ India not tariff king, effective rate far lower, says Sitharaman
June 24, 2025

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⇒ Practical Guide to GST Disputes. 05-06-2025.
June 24, 2025

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⇒ Vanijya Bhawan is Not Merely a Building, but a Symbol of Good Governance, Excellence: Shri Piyush Goyal at the 3rd anniversary of inauguration of the building
June 24, 2025

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⇒ Union Minister for Finance and Corporate Affairs chairs Conclave with Principal Chief Commissioners of CBDT, in New Delhi
June 24, 2025

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⇒ Department of Financial Services (DFS) Convenes a High-Level Meeting to Scale Up Unified Lending Interface (ULI) for Inclusive Credit Access
June 24, 2025

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More News

Charge sheet under section 132. (40)

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

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

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

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Benefits of duty under advance authorisation (18)

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Limitation for adjudication under service tax (16)

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Reversal of input on damaged goods (14)

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

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Independent supply (13)

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Gst on tdr (13)

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Applicability of amended rule 88b (13)

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

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Applicability of gst rcm on tdr (12)

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Joint development agreement for land (12)

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Plant & machinery- input tax credit. section 17[5][d] vs section 18[6] (11)

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Go to Forum

No libility under rcm for work contract service as the service is a composi ... ... (3)

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Verification of supplier s gstr-3b filing when gstr-1 is filed but gstr-3b ... ... (2)

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Itc on plywoods, light fittings (8)

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Gst on digital content and mobile applications ... (1)

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Itc excess claimed but no revenue loss to government (fy 2019 20) ... (3)

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

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Itc on igst paid on imported goods. (9)

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

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Non filing of gstr-9 annual return (2)

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Gst audit - time bar on show cause notice (7)

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Reversal of custom duty as per para 6.08 ftp 2023 for dta sales done by eou unit ... (3)

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Taxability of gta services in case of supply of exempt and taxable goods in ... ... (3)

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Regarding capital gain on sale (1)

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Import of alcoholic liquor into india (7)

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Moowr - job work by unit having the same gst ... (9)

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