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More Highlights

⇒ RECENT DEVELOPMENTS IN GST
April 26, 2025

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⇒ Form 8 and Form 11: LLP Annual Return Filing
April 26, 2025

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⇒ SMUGGLING OF FOREIGN MADE CIGARETTES IN THE GUISE OF IMPORTING ELECTRONIC GOODS AND COMPUTER PARTS
April 26, 2025

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⇒ Clarifying the GST Landscape on Vouchers: Andhra Pradesh Issues Pivotal Circular
April 26, 2025

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⇒ Retrospective Extension of ITC Availment Period: A Progressive Ruling by Sikkim High Court
April 26, 2025

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⇒ Mandatory Compliance of Complete E-Way Bill Under GST: A Judicial Reiteration by Allahabad High Court
April 26, 2025

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⇒ Misleading Advertisements in India: A Legal and Ethical Overview
April 26, 2025

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⇒ 📊 Comparative Analysis: Indian vs. International Credit Rating Agencies
April 26, 2025

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⇒ 🌍 International Credit Rating Agencies
April 26, 2025

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⇒ India s Credit Rating Agencies
April 26, 2025

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More Articles

Comprehensive framework for dealing with transactions with any notified jurisdictional areas : Clause 176 of the Income Tax Bill, 2025 Vs. Section 94A of the Income Tax Act, 1961

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Anti-Avoidance Provisions in Securities Transactions : Clause 175 of the Income Tax Bill, 2025 Vs. Section 94 of the Income-tax Act, 1961

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Designed provisions to counteract tax avoidance schemes involving cross-border transactions : Clause 174 of the Income Tax Bill, 2025 Vs. Section 93 of the Income-tax Act, 1961

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Important Definition within the framework of transfer pricing and anti-avoidance measures : Clause 173 of Income Tax Bill, 2025 Vs. Section 92F of Income-tax Act, 1961

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Statutory Reporting & Penalties for persons entering into international and specified domestic transactions : Clause 172 of the Income Tax Bill, 2025 Vs. Section 92E of the Income-tax Act, 1961

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Revamped framework of the Transfer Pricing documentation & Penalties : Clause 171 of the Income Tax Bill, 2025 Vs. Section 92D of the Income-tax Act, 1961

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Harmonizing India's Secondary Adjustment Regime in Transfer Pricing : Clause 170 of the Income Tax Bill, 2025 Vs. Section 92CE of the Income-tax Act, 1961

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Streamlining APA Implementation and Transfer Pricing Compliance : Clause 169 of Income Tax Bill, 2025 and Section 92CD of Income-tax Act, 1961

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Enhancing Certainty and Compliance in Transfer Pricing through Advance Pricing Agreements : Clause 168 of the Income Tax Bill, 2025 Vs. Section 92CC of the Income-tax Act, 1961

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Special provisions concerning the avoidance of tax, specifically empowering to Board to make "safe harbour" rules : Clause 167 of the Income Tax Bill, 2025 Vs. Section 92CB of the Income-tax Act, 1961

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Role of the Transfer Pricing Officer in Ensuring Arm s Length Compliance : Clause 166 of the Income Tax Bill, 2025 Vs. Section 92CA of the Income-tax Act, 1961

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Reframing Arm's Length Pricing in India's Evolving Transfer Pricing Regime : Clause 165 of the Income Tax Bill, 2025 Vs. Section 92C of the Income-tax Act, 1961

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Meaning of Specified Domestic Transactions under Clause 164 of Income Tax Bill, 2025 Vs. Section 92BA of Income-tax Act, 1961

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Meaning of International Transaction : Clause 163 of the Income Tax Bill, 2025 Vs. Section 92B of the Income-tax Act, 1961

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Remuneration and interest received by an individual partner from a partnership firm can be subjected to the presumptive taxation Under Section 44AD?

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Meaning of Associates Enterprise under Clause 162 of the Income Tax Bill, 2025 Vs. Section 92A of the Income-tax Act, 1961

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Computation of income arising from international transactions and specified domestic transactions : Clause 161 of the Income Tax Bill, 2025 vs. Section 92 of the Income-tax Act, 1961

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Future of Unilateral Agreement relief in India : Clause 160 of the Income Tax Bill, 2025 Vs. Section 91 of the Income-tax Act, 1961

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Streamlining Double Taxation Relief and International Tax Agreements : Clause 159 of Income Tax Bill, 2025 Vs. Section 90A of Income Tax Act, 1961

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Comprehensive Reform in International Taxation and Treaty Implementation : Clause 159 of Income Tax Bill, 2025 Vs. Section 90 of Income-tax Act, 1961

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Addressing Cross-Border Taxation of Foreign Retirement Benefits : Clause 158 of Income Tax Bill, 2025 Vs. Section 89A of Income Tax Act, 1961

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Continuity and Reform in Tax Relief for Irregular Income : Clause 157 of the Income Tax Bill, 2025 Vs. Section 89 of the Income Tax Act, 1961

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Constitutional Limits on GST: Principle of mutuality insulates transactions between clubs/associations and their members

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Relief to resident individual taxpayers with lower and middle incomes by reducing their effective tax liability : Clause 156 of the Income Tax Bill, 2025 Vs Section 87A of the Income Tax Act, 1961

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The Structure and Implications of Income Tax Rebates : Clause 155 of the Income Tax Bill, 2025 Vs. Section 87 of the Income-tax Act, 1961.

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More Notes

PMLA

- Amendment in Notification No. G.S.R. 381(E), dated the 27th June, 2006
April 25, 2025

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CGST

- Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
April 24, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - 'Mysore Palace Board'
April 24, 2025

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Cus (NT)

- Goods Imported (Conditions of Transshipment) Regulations, 2025
April 24, 2025

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Cus (NT)

- Central Board of Indirect Taxes and Customs, appoints the Commissioner of Customs Adjudication), Mumbai
April 24, 2025

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IT

- The Central Government notifies that no deduction shall be allowed for any expenditure incurred in settling proceedings initiated in connection with any contravention or default.
April 23, 2025

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Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
April 23, 2025

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FTP

- Amendment in Import Policy Condition of Synthetic Knitted Fabrics Covered under Chapter 60 of the ITC (HS), 2022
April 23, 2025

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SEBI

- Securities and Exchange Board of India (Credit Rating Agencies) (Second Amendment) Regulations, 2025
April 22, 2025

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SEBI

- Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2025
April 22, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 National Mission for Clean Ganga
April 22, 2025

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IT

- Central Government notifies the goods of the value exceeding ten lakh rupees for collection of tax at source (TCS) - Liability of seller to collect TCS at time of receipt against sale
April 22, 2025

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IT

- Income-tax (Eleventh Amendment) Rules, 2025 - 27EQ Quarterly statement of Tax Collection at Source under section 206C
April 22, 2025

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Cus (NT)

- Amendment in Notification No. 64/1994-Customs (N.T.) dated the 21st November, 1994 - Coastal ports for carrying of trade in coastal goods with all ports in India
April 22, 2025

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Safeguard

- Seeks to impose safeguard duty on Non-Alloy and Alloy Steel Flat Products
April 21, 2025

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More Notifications

Customs

- Requirement of CITES Export permit or CITES Reexport certificate for agarwood products
April 25, 2025

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Customs

- Simplification of procedures related to Air Cargo Movement & Transhipment
April 25, 2025

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FEMA

- Amendments to Directions - Compounding of Contraventions under FEMA, 1999
April 24, 2025

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DGFT

- Fixation of one new Standard Input Output Norms (SIONs) at SION A-3685 under 'Chemical and Allied Product' (Product Code 'A').
April 24, 2025

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DGFT

- Inputs on Amendments for Export of SCOMET Items for 'Testing and Evaluation' purposes
April 23, 2025

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FEMA

- Exports through warehouses in Bharat Mart in UAE relaxations
April 23, 2025

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SEBI

- Change in cut-off timings to determine applicable NAV with respect to repurchase/ redemption of units in overnight schemes of Mutual Funds
April 22, 2025

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FEMA

- Master Directions - Compounding of Contraventions under FEMA, 1999 (Updated as on April 24, 2025)
April 22, 2025

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FEMA

- Amendments to Directions - Compounding of Contraventions under FEMA, 1999
April 22, 2025

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DGFT

- Introduction of Mode of Export of Services Field in eBRC Format for Services Exports with effect from May 01, 2025.
April 21, 2025

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SEBI

- Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 ( PIT Regulations ) Extension of automated implementation of trading window closure to Immediate Relatives of Designated Persons, on account of declaration of financial results.
April 21, 2025

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Customs

- Recognition of National Food & Feed Reference Laboratory (NFFRL), Kathmandu, Nepal
April 21, 2025

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Customs

- Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.
April 21, 2025

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GST

- Instructions for processing of applications for GST registration
April 17, 2025

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DGFT

- Amendment in Appendix 2K (Scale of User Charges and Process for Deposit/ Refund of Application Fee/Penalty, etc) of FTP 2023
April 15, 2025

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More Circulars

⇒ Higher taxes on millionaires? Trump says he's open, but many in his party are not
April 26, 2025

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⇒ Direct tax mop up for 2024-25 fiscal misses target owing to higher refunds
April 25, 2025

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⇒ Direct tax mop up for 2024-25 fiscal hits target; record refunds issued: Data
April 25, 2025

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⇒ FAQs on Notification No. 38/2025 [F. No 370142/11/2025-TPL] / SO 1838(E)
April 25, 2025

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⇒ CBIC introduces several trade facilitative measures relating to transhipment and air cargo
April 25, 2025

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⇒ Union Minister of State for Finance Shri Pankaj Chaudhary presides over Passing Out Parade of 75th batch of 42 Indian Revenue Service (Customs & Indirect Taxes) officer trainees at NACIN, Palasamudram
April 25, 2025

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⇒ 'Shift from old vehicles to EVs in 44 cities with 10L people may cut oil import bill by USD 106bn'
April 25, 2025

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⇒ Indian Delegation visits Pretoria, South Africa for the second session of the India-South Africa JWGTI
April 25, 2025

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⇒ South Africa scraps proposed tax increase after pushback from coalition partners, opposition
April 24, 2025

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⇒ Frequently Asked Question on Notification No. 36/2025 dated 22.04.2025, Regarding TCS on Luxury Goods.
April 24, 2025

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⇒ Minutes of the Monetary Policy Committee Meeting, April 7 to 9, 2025 [Under Section 45ZL of the Reserve Bank of India Act, 1934]
April 24, 2025

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⇒ Inflation near RBI target, MPC opted for rate cut to push growth: Policy meeting minutes
April 23, 2025

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⇒ Pahalgam attack aimed to derail peace, economic growth in Kashmir: Tripura CM
April 23, 2025

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⇒ Rate cut will boost private consumption, investment, says RBI Governor
April 23, 2025

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⇒ CCI approves proposed combination involving acquisition of 100% equity shareholding of the AAM India Manufacturing Corporation Private Limited by Bharat Forge Limited with voluntary modifications
April 23, 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. (29)

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Gst on royalty under rcm (26)

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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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Royalty payment and gst (16)

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Benefits of duty under advance authorisation (15)

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Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)

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Fraud by a customer to the banker (15)

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Export of services under gst (15)

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Itc declined (14)

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Cenvat of different sites (12)

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Significance of form gst apl-02 (12)

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Maharashtra state tax tribunal (12)

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Tds applicability on payments for content writing services ... (2)

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Single assessment order for multiple year demand in a single scn ... (2)

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Section 161 (4)

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Under section 73 order drop under section 73/74 against payment of gst and ... ... (1)

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Gstat. how long to wait? (7)

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Query on recent tcs applicability amendment sale of high-value shoes ... (3)

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Rule 86b - payment missed (7)

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Renting of aircraft (7)

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Rectification request (1)

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Tds on translation services (1)

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Tds applicability on payments made to social media influencers ... (1)

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Tds deduction on payments for dubbing services used in advertisements ... (1)

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Tds applicability on payments made to advertising agency for branding and p ... ... (1)

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