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More Highlights

⇒ 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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⇒ Show cause notice under Section 74 unsustainable in absence of any allegation of fraud, misstatement, or suppression
July 12, 2025

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⇒ GST Registration Cancellation: Judicial Safeguards and the Principle of Natural Justice
July 11, 2025

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⇒ Where respondent-assessee was granted bail and no complaint had been filed against him even after 5 years have elapsed since the investigation began, the bail cannot be cancelled
July 11, 2025

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⇒ Duty Credit Scrips (DCS) GST Implications and Input Tax Credit (ITC) Reversal
July 11, 2025

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⇒ GST EXEMPTION ON LONG TERM LEASE OF LAND FOR INDUSTRIAL OR FOR DEVELOPMENT OF INFRA FOR FINANCIAL BUSINESS
July 11, 2025

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⇒ THE MORATORIUM OVERRIDES THE PROVISIONS OF FOREIGN EXCHANGE MANAGEMENT ACT, 1999
July 11, 2025

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More Articles

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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Natural Justice and Administrative Oversight in Tax Penalties : Clause 471 of the Income Tax Bill, 2025 Vs. Section 274 of the Income-tax Act, 1961

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Doctrine of Reasonable Cause in Tax Penalties : Clause 470 of the Income Tax Bill, 2025 Vs. Section 273B of the Income-tax Act, 1961

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Voluntary Disclosure and Penalty Waiver under Indian Tax Law : Clause 469 of the Income Tax Bill, 2025 Vs. Section 273A of the Income-tax Act, 1961

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Penalties for Non-Compliance with TDCAN/TAN Requirements : Clause 468 of the Income Tax Bill, 2025 Vs. Section 272BB of the Income-tax Act, 1961"

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Penalty Provision for PAN/Aadhaar Non-Compliance in Indian Tax Law : Clause 467 of the Income Tax Bill, 2025 Vs. Section 272B of the Income-tax Act, 1961

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Penalty Provisions for deterrence against non-cooperation with tax authorities : Clause 466 of Income Tax Bill, 2025 Vs. Section 272AA of Income-tax Act, 1961

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Procedural Defaults and Penalties in Indian Tax Law : Clause 465 of the Income Tax Bill, 2025 Vs. Section 272A of the Income Tax Act, 1961

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Ensuring Compliance Among Tax-Exempt Entities : Clause 464 of the Income Tax Bill, 2025 Vs. Section 271K of the Income-tax Act, 1961

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Professionals(i.e. Accountant, Marchant Banker, Registered Valuer) Accountability under Indian Income Tax Law: Clause 463 of the Income Tax Bill, 2025 Vs. Section 271J of the Income-tax Act, 1961

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Enforcement of Information Disclosure in Cross-Border Transactions : Clause 462 of the Income Tax Bill, 2025 Vs. Section 271I of the Income-tax Act, 1961

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Penalty Provisions for Non-Filing and Incorrect Filing of TDS/TCS Statements : Clause 461 of the Income Tax Bill, 2025 Vs. Section 271H of the 1961 Act

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Enforcement of Reporting Obligations by a non-resident having liaison office : Clause 460 of Income Tax Bill, 2025 vs. Section 271GC of Income Tax Act, 1961

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Penalties for Reporting Non-Compliance by Resident constituent entity of an international group under Indian Tax Law : Clause 459 of the Income Tax Bill, 2025 Vs. Section 271GB of the Income-tax Act, 1961

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More Notes

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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IT

- Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 63/2021, 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. 62/2021, 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. 55/2021, dated 5th 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. 54/2021 dated 5th May, 2021
July 11, 2025

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More Notifications

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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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

- 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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DGFT

- Amendment under Appendix 2T (List of Export Promotion Councils/Commodity Boards/Export Development Authorities) of Appendices and ANFs of FTP 2023
June 25, 2025

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DGFT

- Amendment in details of an authorized agency enlisted under Appendix 2E of FTP, 2023 - Agency authorized to issue Certificate of Origin (Non - Preferential)
June 25, 2025

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Income Tax

- Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act, 1961 passed by Competent Authority
June 25, 2025

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FEMA

- Extension of the validity of FCRA registration certificates
June 24, 2025

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More Circulars

⇒ DRI foils major smuggling bid, seizes Rs.35 crore worth of Chinese firecrackers in Operation Fire Trail
July 12, 2025

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⇒ Trump tours Texas flood sites, defends officials amid mounting questions about response
July 12, 2025

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⇒ Trump tours Texas flood damage as disaster tests his pledge to do away with FEMA
July 12, 2025

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⇒ DRI seizes Chinese firecrackers and fireworks worth Rs 35 cr; one person arrested
July 11, 2025

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⇒ Trump's 50 per cent tariff on Brazilian goods like coffee, orange juice could drive up US breakfast costs
July 11, 2025

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⇒ Bitcoin tops USD118,000 for the first time, as the cryptocurrency continues to climb to new heights
July 11, 2025

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⇒ Unitech Group promoters diverted half of Rs 16K crore worth homebuyers' funds for personal use: ED
July 11, 2025

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⇒ 1.89 pc power tariff hike in Chhattisgarh: Officials call it 'nominal', Cong slams BJP govt
July 11, 2025

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⇒ Net direct tax mop-up dips 1.34 pc to Rs 5.63 lakh cr on higher refunds
July 11, 2025

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⇒ Rupee falls 10 paise to close at 85.80 against US dollar
July 11, 2025

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⇒ Rubio, Wang stress cooperation after talks in Malaysia as US-China tensions simmer
July 11, 2025

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⇒ FM Sitharaman praises Meghalaya s progress, full utilisation of Rs 5,400 crore SASCI funds
July 11, 2025

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⇒ Switzerland greenlights India-EFTA mega trade pact; sets stage for October rollout
July 11, 2025

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⇒ Union Minister of State for Finance Shri Pankaj Chaudhary inaugurates Trade Facilitation Conference 2025 on theme Scientific Excellence for Seamless Trade , in New Delhi
July 11, 2025

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⇒ DGGI Bengaluru Unit uncovers six shell companies with fraudulent invoices worth Rs. 266 crore involving Rs. 48 crore fraudulently claimed Input Tax Credit; mastermind arrested
July 11, 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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Go to Forum

Itc on solar plant - gst central audit team want to reversed and charge interest ... (3)

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Sale of old machinery under gst (3)

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Import of alcoholic liquor into india (8)

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Disallowance of appeal petition (4)

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Wheeling cahrges and gst liability (7)

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Whether packing constitutes to job work under gst? ... (2)

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Gst separate registration | gst under rcm on rent of commercial property ... (1)

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Determination of type of supply(cgst,sgst/igst) in relation to immovable pr ... ... (2)

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Public bonded warehouse (pbw) under section 57 of custom act to sez (specia ... ... (2)

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Export service from india (sez) to usa (1)

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Regarding confusion in itc by renter. (1)

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Why is tds not deducted on stock insurance premiums and vehicle insurance p ... ... (1)

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Merger filing of itrs and section 170a compliance ... (1)

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Export of goods on payment of igst | goods return ... (1)

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Income tax - property (regarding expenses claim) ... (1)

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