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More Highlights

⇒ FCRA Act & Rules An Introduction
May 14, 2025

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⇒ FCRA Compliance Checklist for NGOs
May 14, 2025

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⇒ Legal Entity Identifier (LEI) in the Context of Indian Corporates
May 14, 2025

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⇒ Legal Entity Identifier (LEI) Detailed Overview
May 14, 2025

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⇒ Global Trade Hit by Protectionism Amid Tariff War
May 14, 2025

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⇒ What India Can Learn from Israel in Managing Its Water Crisis.
May 14, 2025

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⇒ Grey Water Management in the Context of India s Underground Water Crisis
May 14, 2025

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⇒ THE PINK TAX: CAN LAWS PREVENT GENDER BASED PRICE DISCRIMINATION IN INDIA
May 13, 2025

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⇒ Taxability on rent a cab services under GST
May 13, 2025

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⇒ 🚢 The Ship Wars: China, South Korea, Japan, America & India Who s Leading, Who s Lagging?
May 13, 2025

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More Articles

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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Reforming the Exit Tax Regime for non-profit organizations (NPOs) or charitable institutions : Clause 352 of the Income Tax Bill, 2025 Vs. Section 115TD of the Income-tax Act, 1961

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Comprehensive Review of Taxation, Reporting, and Compliance for Securitisation Trusts : Clause 221 of the Income Tax Bill, 2025 Vs.Section 115TCA of the Income Tax Act, 1961

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Definitions, Scope, and Impact on the MAT/AMT Regime : Clause 206(19) of the Income Tax Bill, 2025 Vs. Section 115JF of the Income Tax Act, 1961

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Reducing tax avoidance by curbing the excessive use of deductions and exemptions by corporate and select non-corporate entities : Clause 206(18) of the Income Tax Bill, 2025 Vs. Section 115JEE of the Income-tax Act, 1961

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The Interplay of Special and General Provisions : Clause 206(12) of Income Tax Bill, 2025 Vs. Section 115JE of Income Tax Act, 1961

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More Notes

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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IT

- CBDT has notified the ITR-7 Form for Assessment Year 2025 26 under the Income-tax (Eighteenth Amendment) Rules, 2025
May 9, 2025

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Cus

- Seeks to exempt works of art and antiques from Basic Customs Duty.
May 9, 2025

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ADD

- Seeks to impose Anti-Dumping Duty on imports of "Textured Tempered Coated and Uncoated Glass " falling under Tariff headings 7003, 7005, 7007, 7016, 7020 and 8541 originating in or exported from China PR or Vietnam for a period of 5 Years.
May 8, 2025

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ADD

- Seeks to impose anti-dumping duty on import of Sodium citrate originating in or exported from China RP for a period of further 5 years.
May 8, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Glufosinate and its salt' imported from China PR for a period of 5 years, on the recommendations of DGTR
May 8, 2025

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Co. Law

- Companies (Indian Accounting Standards) Amendment Rules, 2025
May 7, 2025

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IT

- CBDT has notified the ITR-V & ITR-Acknowledgement Form for Assessment Year 2025 26 under the Income-tax (Seventeenth Amendment) Rules, 2025
May 7, 2025

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Co. Law

- National Company Law Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Officers and other Employees) Amendment Rules, 2025.
May 6, 2025

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Co. Law

- National Company Law Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Officers and other Employees) Amendment Rules, 2025.
May 6, 2025

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Competition Law

- Competition Commission of India (Determination of Cost of Production) Regulations, 2025.
May 6, 2025

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IT

- CBDT has notified the ITR-6 Form for Assessment Year 2025 26 under the Income-tax (Sixteenth Amendment) Rules, 2025
May 6, 2025

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SEBI

- Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) (Amendment) Regulations, 2025
May 5, 2025

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More Notifications

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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Customs

- Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods.
May 9, 2025

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SEBI

- Review of - (a) disclosure of financial information in offer document, and (b) continuous disclosures and compliances by Real Estate Investment Trusts (REITs)
May 7, 2025

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SEBI

- Review of - (a) disclosure of financial information in offer document / placement memorandum, and (b) continuous disclosures and compliances by Infrastructure Investment Trusts (InvITs)
May 7, 2025

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DGFT

- Amendments in Standard Input Output Norms (SION) A-1294
May 7, 2025

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SEBI

- Publishing Investor Charter for KYC (Know Your Client) Registration Agencies (KRAs) on their Websites
May 6, 2025

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DGFT

- Reinstatement and amendment of Standard Input Output Norms (SION C-888)
May 6, 2025

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DGFT

- Amendments to Para 10.10 of the Handbook of Procedures (HBP) 2023 - Revised Framework for Stock & Sale Authorization of SCOMET Items
May 6, 2025

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Customs

- Closing of the Integrated Check Post, Attari for all types of incoming and outgoing passengers and movement of goods
May 5, 2025

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Customs

- Prohibition on import or transit of all goods originating in or exported from Pakistan Insertion of Para 2.20A of Foreign Trade Policy (FTP), 2023
May 3, 2025

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SEBI

- Measure for Ease of Doing Business Facilitation to SEBI registered Stock Brokers to undertake securities market related activities in Gujarat International Finance Tech-city International Financial Services Centre (GIFT-IFSC) under a Separate Business Unit (SBU)
May 2, 2025

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GST

- Timely production of records/information for audit
May 2, 2025

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GST

- Grievance Redressal Mechanism for processing of application for GST registration
May 2, 2025

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More Circulars

⇒ Top 10 Trailblazers Empowering the Next Generation
May 14, 2025

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⇒ PayU Receives Final Authorization from The RBI to Operate as an Online Payment Aggregator
May 14, 2025

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⇒ CCI approves the proposed acquisition of shareholding in EPL Limited by Indorama Netherlands B.V.
May 14, 2025

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⇒ CCI approves the proposed combination involving investment of ~13% of the limited partnership interests by AIPCF VIII A-TE Funding L.P. in Perseus Parent L.P
May 14, 2025

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⇒ Competition Commission of India approves acquisition by the Knowledge Realty Trust of certain entities belonging to Blackstone Group and/or Sattva Group
May 14, 2025

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⇒ CCI approves the combination inter alia envisaging demerger of MDO Business of Thriveni Earthmovers into Thriveni Earthmovers and Infra; and acquisition of shares of Thriveni Earthmovers and Infra by Lloyds Metals and Energy
May 14, 2025

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⇒ Coal import drop of 9.2 pc in Apr-Feb helps save Rs 53,138 cr in foreign exchange
May 13, 2025

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⇒ Customs officials seize painting by Pakistani artist at Delhi's IGI Airport
May 13, 2025

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⇒ Bharati Cement ED arrested in Andhra liquor scam
May 13, 2025

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⇒ Gold tanks Rs 3,400 to Rs 96,550/10 g as US-China trade deal curbs demand
May 12, 2025

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⇒ Stock markets log biggest single-day rise after suspension of India-Pak hostilities
May 12, 2025

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⇒ Maharashtra govt holds meeting with armed forces; CM Fadnavis assures effective coordination
May 12, 2025

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⇒ 2nd part of Delhi Assembly's budget session, set to commence from Tuesday, cancelled
May 12, 2025

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⇒ US, China take step back from sky-high tariffs, agree to pause for 90 days
May 12, 2025

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⇒ Gadkari calls for new law for cooperative sector to keep pace with 'evolving economic conditions'
May 12, 2025

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More News

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

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Charge sheet under section 132. (33)

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Section 74 of cgst (20)

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Proposed amendment to section 17[5][d] (18)

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Rcm on rent (17)

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Benefits of duty under advance authorisation (16)

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Export of services under gst (15)

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Fraud by a customer to the banker (15)

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Itc declined (14)

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Applicability of amended rule 88b (13)

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Applicability of gst rcm on tdr (12)

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Cenvat of different sites (12)

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Joint development agreement for land (12)

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Gst on tdr (12)

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Maharashtra state tax tribunal (12)

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Go to Forum

Appeal against spl07 ( waiver application under 128a rejected) ... (2)

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Esop in private company (2)

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Aggregate turnover (4)

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Einvoice - aggregate turnover - advance (6)

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Rcm liability on delayed invoices gst implications ... (6)

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Gst on transfer of business as going concern but without debtors, crditors ... ... (8)

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Gst on month end discount to distributor (6)

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Airspace on rent (8)

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Whether closing stock be adjusted for target incentive discounts received f ... ... (4)

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Tds applicability on commercial photography & creative services section 1 ... ... (2)

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Gst on renting out of immovable property (3)

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Tax liability on perquisites or benifits received from supplier. ... (6)

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Determination of late fees and interest on delayed filingof gstr3b under se ... ... (3)

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Exemption from liability of service tax on commission received against doin ... ... (4)

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Amended of b2c large invoice in to b2b in gstr1 ... (3)

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