Examines how populist giveaways are funded through taxes and borrowing, potentially raising fiscal deficits and shifting burdens to ...

Section 60 of the CGST Act allows temporary tax payment when liability is uncertain, ensuring business continuity while protecting ...

Explains how the new Act replaces the 1961 law, simplifies drafting, introduces the “Tax Year” concept, and aims to reduce litigation and compliance ...

Examines whether Tax Deducted at Source, while legally valid, creates working capital strain by forcing early tax payment before profits are ...

The Central Government has approved a Chennai-based higher education trust for scientific research under Section 35(1)(ii) for AY 2026-27 to 2030-31. The approval is conditional upon compliance with ...

A detailed look at how the Finance Act, 2021 reshaped Sections 147–151, introduced Section 148A, and reduced limitation periods while strengthening natural justice ...

The regulator has amended its 2022 AML/CFT Guidelines to permit OTP-based Aadhaar e-KYC authentication for regulated entities in IFSCs. The change expands digital customer verification methods with ...

A clear analysis of India’s 6% and 2% digital tax framework, its legal basis under the Finance Acts of 2016 and 2020, and its global ...

The regulator has introduced new operational guidelines for PoPs handling NPS-Lite to enhance accountability, service standards, and risk controls. The framework mandates compensation for delays and ...

GSMC 2.0 reinforced GIFT IFSC’s global positioning by signing MoUs with multiple international stock exchanges to deepen ...

Revised guidelines require Points of Presence to compensate subscribers for service delays or operational failures without waiting for complaints. The move reinforces accountability, transparency, and ...

IBBI introduces standardized valuation formats, harmonised standards, and a Coordinating Valuer mechanism to improve ...