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More Highlights

⇒ Taxpayers must keep their contact details updated to avoid missing GST Notices
July 14, 2025

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⇒ REVISION UNDER INCOME TAX ACT, 1961 PROTECTING THE INTERESTS OF REVENUE
July 14, 2025

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⇒ GSTAT (PROCEDURE) RULES PART 9
July 14, 2025

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⇒ Clerical error cannot justify confiscation under section 130 without intent to evade tax
July 14, 2025

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⇒ Tracing the Trajectory: Evolution and Interpretation of Actionable Claims
July 14, 2025

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⇒ Limitation for filing application for refund computable from the date of conciliation agreement crystallising the excess-tax quantum
July 14, 2025

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⇒ Supreme Court Ruling Warns Homebuyers: Registration Is Not Ownership
July 12, 2025

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⇒ Cross-Examination Under GST Law: A Critical Right in Tax Proceedings
July 12, 2025

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⇒ HC rules that confiscation and penalty proceedings cannot be initiated under Section 130 of the CGST Act in cases where excess stock is found; directs for refund of amount already deposited
July 12, 2025

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⇒ FORM VS SUBSTANCE IN GST: A PRINCIPLE REVISITED
July 12, 2025

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More Articles

Jurisdictional Framework for Tax Prosecutions : Clause 496 of the Income Tax Bill, 2025 Vs. Section 280B of the Income-tax Act, 1961

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Designation and functioning of Special Courts for the trial of offences under the proposed legislation : Clause 495 of the Income Tax Bill, 2025 Vs. Section 280A of the Income-tax Act, 1961

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Legal Protections against Unauthorized Disclosure in Indian Tax Law : Clause 494 of Income Tax Bill, 2025 Vs. Section 280 of Income-tax Act, 1961

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Proof of Official Entries in Tax Prosecutions : Clause 493 of the Income Tax Bill, 2025 Vs. Section 279B of the Income Tax Act, 1961

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Comparative Review of Non-Cognizable Offences in Indian Income Tax Legislation : Clause 492 of the Income Tax Bill, 2025 Vs. Section 279A of the Income-tax Act, 1961

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Safeguards and Procedures in Income Tax Prosecution : Clause 491 of the Income Tax Bill, 2025 Vs. Section 279 of the Income Tax Act, 1961

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Judicial and Legislative Perspectives on Mens Rea in Income Tax Prosecutions :Clause 490 of the Income Tax Bill, 2025 Vs. Section 278E of the Income Tax Act, 1961

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Presumptions in Tax Offence Prosecutions : Clause 489 of the Income Tax Bill, 2025 Vs. Section 278D of the Income-tax Act, 1961

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Karta and Member Liability for Tax Offences : Clause 488 of the Income Tax Bill, 2025 Vs. Section 278C of the Income-tax Act, 1961

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Directors' and Officers' Liability for Corporate Tax Offences : Clause 487 of the Income Tax Bill, 2025 Vs. Section 278B of the Income-tax Act, 1961

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Balancing Deterrence and Fairness : Clause 486 of Income Tax Bill, 2025 Vs. Section 278AA of Income-tax Act, 1961

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Enhanced Penalties for Repeat Tax Offenders specified under Indian Tax Law: Clause 485 of the Income Tax Bill, 2025 Vs. Section 278A of the Income-tax Act, 1961

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Penal Provision for abetment in relation to the making and delivering of false returns - Clause 484 of the Income Tax Bill, 2025 Vs. Section 278 of the Income-tax Act, 1961

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Penal Provision for Offences Relating to Falsification of Books in Indian Tax Law : Clause 483 of the Income Tax Bill, 2025 Vs. Section 277A of the Income-tax Act, 1961

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Prosecution for False Verification under Indian Tax Statutes : Clause 482 of the Income Tax Bill, 2025 Vs. Section 277 of the Income-tax Act, 1961

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Penal Provisions for Failure to Produce Accounts and Documents : Clause 481 of the Income Tax Bill, 2025 Vs. Section 276D of the Income-tax Act, 1961

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Penal Provision for Failure to Furnish Return in Search Cases : Clause 480 of Income Tax Bill, 2025 Vs. Section 276CCC of Income-tax Act, 1961

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Penal Provisions for Failure to File Income Tax Returns : Clause 479 of Income Tax Bill, 2025 Vs. Section 276CC of the Income-tax Act, 1961

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Criminal Liability for Tax Evasion in India : Clause 478 of the Income Tax Bill, 2025 Vs. Section 276C of the Income-tax Act, 1961

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Criminal Liability for TCS Defaults : Clause 477 of Income Tax Bill, 2025 vs. Section 276BB of Income Tax Act, 1961

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Criminal Liability for TDS Defaults : Clause 476 of the Income Tax Bill, 2025 Vs. Section 276B of the Income-tax Act, 1961

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Evolution of Statutory Offences Against Tax Recovery in India : Clause 475 of the Income Tax Bill, 2025 Vs. Section 276 of the Income Tax Act, 1961

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Penal Provisions for Non-Compliance during Tax Inspections : Clause 474 of the Income Tax Bill, 2025 Vs. Section 275B of the Income-tax Act, 1961

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Penal Consequences for Non-Compliance with Tax Authority Orders : Clause 473 of the Income Tax Bill, 2025 Vs. Section 275A of the Income Tax Act, 1961

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Redefining the Bar of Limitation for Tax Penalties : Clause 472 of the Income Tax Bill, 2025 Vs. Section 275 of the Income-tax Act, 1961

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More Notes

PMLA

- Designation of a Special Court under the Prevention of Money-laundering Act, 2002 (PMLA) for State of Goa - Amendment in Notification No. S.O. 372(E), dated the 5th February, 2016
July 11, 2025

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PMLA

- Designation of a Special Court under the Prevention of Money-laundering Act, 2002 (PMLA) for State of Rajasthan - Amendment in Notification No. S.O. 372(E), dated the 5th February, 2016
July 11, 2025

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PMLA

- Designation of a Special Court under the Prevention of Money-laundering Act, 2002 (PMLA) for State of Telangana - Amendment in Notification No. S.O. 372(E), dated the 5th February, 2016
July 11, 2025

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PMLA

- Designation of a Special Court under the Prevention of Money-laundering Act, 2002 (PMLA) for State of Andhra Pradesh - Amendment in Notification No. S.O. 372(E), dated the 5th February, 2016
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 86/2022, dated the 21st July, 2022
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 69/2022, dated 27th June, 2022
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 130/2021, dated 2nd November, 2021.
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 114/2021, dated 20th September, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 112/2021, dated 16th September, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 111/2021, dated 16th September, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 84/2021, dated 3rd August, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 67/2021 dated 17th May, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 66/2021 dated 13th May, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 65/2021 dated 13th May, 2021
July 11, 2025

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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 64/2021, dated 13th May, 2021
July 11, 2025

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More Notifications

IBC

- Withdrawal of Form IP-1 for assignments under IBC Processes
July 14, 2025

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Customs

- Amendment in Import Policy of specified items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy).
July 9, 2025

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Customs

- Setting up of "Trade Facilitation Centre" at Custom House, Chennai
July 8, 2025

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DGFT

- Fixation of new Standard Input Output Norms (SIONs) at SION (A-3687, A-3688 and A-3689 under 'Chemical and Allied Product' (Product Code 'A')
July 8, 2025

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DGFT

- Procedure for filing application for obtaining Import Authorisation for import of Low Ash Metallurgical Coke subject to Country-wise Quantitative Restrictions (QR)
July 2, 2025

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SEBI

- Ease of Doing Investment Special Window for Re-lodgement of Transfer Requests of Physical Shares
July 2, 2025

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Customs

- Launch of ICETAB for filing Examination report for Export clearance - Reg.
July 2, 2025

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Customs

- Registration of Importers of Plastic Raw Material on Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended)
July 2, 2025

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Customs

- Port restriction on import of certain goods from Bangladesh to India under ITC (HS), 2022 Schedule 1 (Import Policy)
July 1, 2025

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Income Tax

- Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the case may be, in specific cases
July 1, 2025

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SEBI

- Extension towards Adoption and Implementation of Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
June 30, 2025

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Customs

- Discontinuation of Service Centre after 30.06.2025 - Reg.
June 27, 2025

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SEBI

- Timelines for rebalancing of portfolios of mutual fund schemes in cases of all passive breaches
June 26, 2025

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SEBI

- Industry Standards on Minimum information to be provided to the Audit Committee and Shareholders for approval of Related Party Transactions
June 26, 2025

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Customs

- Procedure for submission of documents in the case of sample described as trade names-reg.
June 25, 2025

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More Circulars

⇒ Ex-RJD MLA Bima Bharti called for questioning by police in horse-trading case
July 14, 2025

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⇒ India, US talks for proposed trade pact going on at a very fast pace: Goyal
July 14, 2025

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⇒ HIGHLIGHTS
July 14, 2025

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⇒ Trump threatens Russia with tariffs if war on Ukraine isn't resolved within 50 days
July 14, 2025

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⇒ ED questions Robert Vadra for 5 hours in Sanjay Bhandari-linked PMLA case
July 14, 2025

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⇒ Rupee falls 12 paise against US dollar
July 14, 2025

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⇒ European trade ministers pledge unity after Trump's surprise 30% tariffs
July 14, 2025

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⇒ I-T Dept cracks down on fraudulent claims of deductions, conducts searches across states
July 14, 2025

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⇒ Fifth Edition of National Startup Awards Opens for Applications
July 14, 2025

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⇒ National Herald case: Court to pronounce order on ED chargesheet cognisance on Jul 29
July 14, 2025

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⇒ Income Tax Department cracks down on bogus claims of deductions & exemptions
July 14, 2025

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⇒ Silver jumps Rs 5,000 to hit fresh peak of Rs 1.15 lakh/kg
July 14, 2025

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⇒ Bajaj Finance Launches Gold Loan Utsav 2025
July 14, 2025

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⇒ US manufacturers stuck in rut despite subsidies from Biden, protection from Trump
July 14, 2025

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⇒ Rupee falls 22 paise to settle at 86.02 against US dollar
July 14, 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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Itc credit claime on import of machine (14)

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Job worker retains scrap - should principal raise tax invoice for transferring ownership. (13)

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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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Plant & machinery- input tax credit. section 17[5][d] vs section 18[6] (12)

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

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Rate of tax on cake gel used in bakery industry (11)

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Service tax - review order u/s 84 of finance act 1994 ... (4)

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Whether refund of igst paid on export of goods &refund of inverted tax for ... ... (3)

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Regarding issue eway bill morethan one. (3)

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Sale of solar power plant from unregistered state ... (4)

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Reverse charge applicability on services rendered outside india ... (1)

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Section 74 invoked and scn issued for payment of tax under igst instead of ... ... (4)

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Import of alcoholic liquor into india (9)

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Rent collected from employees for renting out the residential quarters of f ... ... (1)

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Regarding confusion in itc by renter. (2)

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Wheeling cahrges and gst liability (8)

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Determination of type of supply(cgst,sgst/igst) in relation to immovable pr ... ... (3)

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Whether packing constitutes to job work under gst? ... (4)

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Tds deducted and then refunded to wrong pan number ... (5)

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Tds deduction under section 194i (2)

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Export service from india (sez) to usa (2)

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