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More Highlights

⇒ COMPENSATION FOR FLOOD AFFECTED BUILDING
May 23, 2025

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⇒ UNLOCKING CASH FLOW WITH MOOWR
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⇒ GST Registration cannot be cancelled without proper verification of the supporting evidence
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⇒ How Safeguard Duty is Imposed?
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⇒ How Anti-Dumping Duty is Imposed?
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⇒ Working Towards a More Sustainable World.
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⇒ Why India Didn't Join RCEP: A Detailed Analysis
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⇒ The Role of Artificial Intelligence in Solving Complex Legal and Tax Issues A Tool for the Modern Professional!
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⇒ Reviving Swadeshi Spirit: Phasing Out Unnecessary Imports to Support Indian MSMEs
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⇒ GST applicability on Gold
May 22, 2025

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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

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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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)

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

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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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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More Circulars

⇒ G7 nations paper over differences on tariffs and Ukraine, agree to address 'imbalances'
May 23, 2025

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⇒ Himadri Speciality to pick 16 pc stake in US-based International Battery Company
May 22, 2025

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⇒ Getepay Receives Final RBI Approval to Operate as Online Payment Aggregator
May 22, 2025

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⇒ CemHack for Green Infra Hackathon Launched to Drive Innovation in Cement and Construction Sector
May 22, 2025

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⇒ US tariff hikes, Myanmar war, sea disputes will top ASEAN summit agenda
May 22, 2025

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⇒ Average mandi prices of major food crops ruling below MSP: RBI article
May 22, 2025

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⇒ Kenyans worry US duty-free trade deal might end, expose them to Trump's tariffs
May 22, 2025

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⇒ International Tea Day Convention held at Vanijya Bhawan
May 22, 2025

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⇒ CRCL and IIT Delhi Sign Memorandum of Understanding (MoU) to strengthen scientific capabilities and promote ease of doing business
May 22, 2025

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⇒ Saying Trump exceeded his authority, 12 states ask court to strike down his sweeping tariffs
May 22, 2025

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⇒ Amid global realignments, India positioned to become 'connector country' in tech, pharma trades: RBI bulletin
May 21, 2025

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⇒ Interim trade deal with US likely by July 8; India for full exemption from 26 pc additional tariff
May 21, 2025

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⇒ 6th Meeting of National Traders Welfare Board held in New Delhi
May 21, 2025

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⇒ India Assumes Chairmanship of Asian Productivity Organization at 67th Governing Body Meeting in Jakarta
May 21, 2025

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⇒ India, EU looking for early harvest trade agreement by July: Official
May 21, 2025

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