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More Highlights

⇒ KNOW YOUR LIMITS PART 1
May 27, 2025

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⇒ Why is Form ADT-1 Important for Pvt. Ltd Annual Filing?
May 27, 2025

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⇒ Writ petition is not maintainable unless the statutory remedy to appeal has been exhausted
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⇒ How do Indian Credit Rating Agencies Work?
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⇒ The Evolving Landscape of GST Laws in India.
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⇒ Legal, Tax and Environmental Professionals and Altruism: A Collaborative Pathway to Reform.
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⇒ Capital goods imported under the MOOWR scheme.(Part 1 of 2)
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⇒ Whether a sale without any consideration amounts to a valid sale under the Indian Contract Act and GST Laws?
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⇒ Fillable compliance form for the Storage of Chemicals in Warehouses/Godowns.
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⇒ THE EXEMPTION UNDER SECTION 11 OF THE INCOME TAX ACT, 1961 IS NOT TO BE DENIED FOR THE DELAY IN UPLOADING FORM 10B
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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

Cus (NT)

- Amendment in Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997
May 26, 2025

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FTP

- Removal of Port Restrictions and Testing Requirements for Export of Finished Leather, Wet Blue Leather, El Tanned Leather and Crust Leather
May 26, 2025

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FTP

- Amendment in Import Policy Condition of Cabinet Hinges covered under Chapter 83 of ITC (HS), 2022, Schedule -I (Import Policy)
May 26, 2025

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FTP

- Amendment in Import Policy Condition of Roller chain and parts thereof covered under Chapter 73 of ITC (HS), 2022, Schedule -I (Import Policy)
May 26, 2025

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FTP

- Amendments to Para 4.41(5) of FTP-2023
May 26, 2025

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FTP

- Restoration of RoDTEP for Advance Authorisations (AAs) holders, Special Economic Zones (SEZs) and Export-Oriented Units (EOUs) from 01.06.2025
May 26, 2025

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FTP

- Alignment of RoDTEP Schedule consequent to changes in the First Schedule of Customs Tariff Act w.e.f. 01.05.2025
May 26, 2025

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PMLA

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

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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

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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

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SEBI

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

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IBC

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

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IBC

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

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SEBI

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

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Co. Law

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

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More Notifications

SEBI

- Final Settlement Day (Expiry Day) for Equity Derivatives Contracts
May 26, 2025

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SEBI

- Process for appointment, re-appointment, termination or acceptance of resignation of specific Key Management Personnel (KMPs) of a Market Infrastructure Institution (MII)
May 26, 2025

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SEBI

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

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FEMA

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

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Customs

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

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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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More Circulars

⇒ CBDT extends date of filing of Income Tax Returns (ITRs) due for filing by 31st July 2025 to 15th September 2025
May 27, 2025

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⇒ I-T dept extends due date for income tax return filing for AY26 to Sep 15
May 27, 2025

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⇒ Income Tax dept extends due date to file ITR for AY26 till Sep 15
May 27, 2025

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⇒ Stock markets snap 2-day rally, Sensex falls nearly 625 pts as banking, IT shares retreat
May 27, 2025

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⇒ Stock markets snap 2-day rally on profit-taking in banking shares; Sensex drops nearly 625 pts
May 27, 2025

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⇒ ASEAN opens summit with Persian Gulf nations and China as US threatens tariffs
May 27, 2025

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⇒ ValueLabs Wins Nine Globee® Awards, Validates Position as Agentic AI Services Leader
May 27, 2025

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⇒ ASEAN opens summit with Gulf nations, China amid US tariffs threat
May 27, 2025

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⇒ DGFT Enhances Ease of Doing Business for Leather Exporters
May 27, 2025

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⇒ Government Restores RoDTEP Benefits for AA, SEZ, and EOU Exports
May 27, 2025

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⇒ Wabtec, Railways unveil first locomotive manufactured in Bihar for export to West Africa
May 27, 2025

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⇒ Former municipal councillor arrested in UP's Unnao for helping Myanmar nationals obtain fake Aadhaar cards
May 26, 2025

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⇒ Trump's tariffs launched global trade wars, a timeline of how we got here
May 26, 2025

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⇒ Project Management Group, DPIIT reviews Mega Infrastructure Projects in Andhra Pradesh and Tamil Nadu
May 26, 2025

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⇒ India Participates in 9th BRICS Industry Ministers Meeting in Brasília
May 26, 2025

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