---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

More Highlights

⇒ GSTAT PROCEDURE RULES PART 2
May 24, 2025

---

⇒ Latest Government Guidelines for Online 12A Registration in India
May 24, 2025

---

⇒ What if your next import from the UK didn t attract any customs duty?
May 24, 2025

---

⇒ Refund claim for ITC accrued before July 18, 2022 cannot be denied
May 24, 2025

---

⇒ Gujarat HC Ruling on Compensation Cess Levy on Tobacco Exports: A Case for Exemption for Merchant Exporters"
May 24, 2025

---

⇒ Customs Assessment under the Provisions of Customs Valuation Sections, Rules, and Regulations.
May 24, 2025

---

⇒ How Countervailing Duty (CVD) is Imposed?
May 24, 2025

---

⇒ National Green Tribunal - Reshaping India's Green Dreams via its Verdicts
May 24, 2025

---

⇒ Roles, Functions, and Powers of the National Green Tribunal (NGT).
May 24, 2025

---

⇒ COMPENSATION FOR FLOOD AFFECTED BUILDING
May 23, 2025

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

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

---

More Notes

PMLA

- Amendment in Notification No. S.O. 372(E), dated the 5th February, 2016
May 23, 2025

---

Cus (NT)

- Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul
May 23, 2025

---

Cus

- Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion.
May 23, 2025

---

SEBI

- Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2025
May 21, 2025

---

IBC

- Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2025
May 19, 2025

---

IBC

- Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) (Amendment) Regulations, 2025
May 19, 2025

---

SEBI

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

---

Co. Law

- Companies (Accounts) Amendment Rules, 2025 - Due date for filing of Corporate Social Responsibility report in Form CSR-2
May 19, 2025

---

IT

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

---

FTP

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

---

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

---

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

---

Cus (NT)

- Appointment of Common Adjudication Authority for de-novo adjudication in respect of hundred percent export oriented undertakings
May 16, 2025

---

Cus (NT)

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

---

SEZ

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

---

More Notifications

SEBI

- Accessibility and Inclusiveness of Digital KYC to Persons with Disabilities
May 23, 2025

---

FEMA

- Reporting on FIRMS portal Issuance of Partly Paid Units by Investment Vehicles
May 23, 2025

---

Customs

- Disposal of Red Sanders seized by DRI and Customs field formations
May 22, 2025

---

SEBI

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

---

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

---

SEBI

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

---

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

---

DGFT

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

---

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

---

SEBI

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

---

SEBI

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

---

SEBI

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

---

FEMA

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

---

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

---

SEBI

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

---

More Circulars

⇒ ASEAN must deepen integration, stay united to tackle US tariffs, Malaysia says
May 25, 2025

---

⇒ RBI invites public comments on the draft circular on Inoperative Accounts/ Unclaimed Deposits in Banks - Revised Instructions (Amendment) 2025
May 24, 2025

---

⇒ RBI invites public comments on the draft circular on Updation/ Periodic Updation of KYC Revised Instructions
May 24, 2025

---

⇒ Okay to go to India, but you're not going to sell in US without tariffs: President Trump to Apple
May 24, 2025

---

⇒ Trump approves FEMA disaster relief for 8 states
May 24, 2025

---

⇒ Trump threatens 50% tariffs on EU and 25% penalties on smart phones as his trade war intensifies
May 24, 2025

---

⇒ Sri Lankan delegation to visit US for second round of tariff talks
May 23, 2025

---

⇒ Make iPhones in US, 'not India' or face 25% tariff: Trump threatens Apple
May 23, 2025

---

⇒ Wall Street, European stocks and Apple fall following Trump's latest tariff threats
May 23, 2025

---

⇒ RBI to give record dividend of Rs 2.69 lakh crore to govt
May 23, 2025

---

⇒ India calls for dismantling of export controls among BRICS members at 15th BRICS Trade Ministers Meeting
May 23, 2025

---

⇒ Trump tariff threats on EU, Apple send US futures, global markets skidding
May 23, 2025

---

⇒ Trump threatens 50% tariffs on EU and 25% penalties on Apple as his trade war intensifies
May 23, 2025

---

⇒ FREQUENTLY ASKED QUESTIONS ON ACCOUNT OPENING BY PERSONS WITH DISABILITY
May 23, 2025

---

⇒ RBI to pay govt record dividend of Rs 2.69 lakh crore for FY25
May 23, 2025

---

More News

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

---

Charge sheet under section 132. (35)

---

Penalty for late filing of gstr-3b (25)

---

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

---

Benefits of duty under advance authorisation (18)

---

Rcm on rent (17)

---

Export of services under gst (15)

---

Reversal of input on damaged goods (14)

---

Gst on tdr (13)

---

Applicability of amended rule 88b (13)

---

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

---

Applicability of gst rcm on tdr (12)

---

Joint development agreement for land (12)

---

Cenvat of different sites (12)

---

Maharashtra state tax tribunal (12)

---

Go to Forum

Nrtp registration - 1 (2)

---

Merging of company and gods and service tax act ... (3)

---

Services on capital account whether input services or capital goods ... (1)

---

Igst exemption on import of gold compound - uae cepa asean agreement ... (9)

---

Documents for transportation of goods from unregistered person ... (5)

---

Remittance of late fees pursuant to sec.61 scrutiny notice ... (3)

---

Export realization for rule 96(b) (4)

---

Itc availed after time limit prescribed as per section 16(4) ... (5)

---

Income tax refund-deceased person (2)

---

Capital gain (2)

---

Tax implication on write off of unsecured loan liability, after death of lo ... ... (1)

---

Change in regitered office: how to get the jurisdiction details on income t ... ... (1)

---

Tds paid without purchase of property (1)

---

Executed software exports without gst lut (10)

---

Pre-deposit for service tax appeal (3)

---

Go to Forum