---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

More Highlights

⇒ Decoding TDS on Rent: Navigating the 2% vs. 5% Rate under Section 194IB for FY 2024-25
April 4, 2025

---

⇒ From Choice to Compulsion: The New ISD Mandate Under GST Explained
April 4, 2025

---

⇒ RECENT DEVELOPMENTS IN GST
April 4, 2025

---

⇒ Things to remember While Filing Company Law Documents!
April 4, 2025

---

⇒ How Long Does the Online 12A Registration Process Take?
April 4, 2025

---

⇒ Dedicated Freight Container Corridor Railway Lines (DFCC)
April 4, 2025

---

⇒ How India Can Become the 3rd Largest Economy of the World: A Critical Analysis
April 4, 2025

---

⇒ The Business of Perfume in Kanauj: A Critical Insight{Vocal for Local}[One District One Product]
April 4, 2025

---

⇒ How to Manage Risk in an Export Business?
April 4, 2025

---

⇒ What is behind India's huge landfills?
April 4, 2025

---

More Articles

Curb tax evasion through Unexplained Credits (i.e. unaccounted money or fictitious entries in financial records) in Clause 102 of The Income Tax Bill, 20205 Vs. Section 68 of The Income Tax Act, 1961

---

Income Apportionment in AOPs and BOIs in Clause 309 of the Income Tax Bill, 2025 Vs. Section 67A of the Income Tax Act, 1961

---

Comprehensive Analysis of Total Income in Clause 101 of the Income Tax Bill, 2025 Vs. Section 66 of the Income Tax Act, 1961

---

Addresses the tax liability of individuals in respect of income that is included in the income of another person in Clause 100 of the Income Tax Bill, 2025 vs. Section 65 of the Income Tax Act, 1961

---

Prevent tax evasion through the diversion of income to family members "clubbing of income" in Clause 99 of the Income Tax Bill, 2025 vs. Section 64 of the Income Tax Act, 1961

---

Definitions for "transfer" and "revocable transfer" in Clause 98 of the Income Tax Bill, 2025 Vs. Section 63 of the Income Tax Act, 1961

---

The chargeability of income in the context of the transfer of assets with Exception in Clause 97 of Income Tax Bill, 2025 vs. section 61 & 62 of Income-tax Act, 1961

---

Prevention of tax avoidance strategies "transfer of income without a corresponding transfer of the asset" in Clause 96 of the Income Tax Bill, 2025 Vs. Section 60 of the Income-tax Act, 1961

---

Understanding the Tax Implications on benefits obtained from the remission or cessation of liabilities in Clause 95 of the Income Tax Bill, 2025 Vs. Section 59 of the Income-tax Act, 1961

---

Disallowing deductions of specific expenses in Clause 94 of Income Tax Bill, 2025 vs. Section 58 of Income Tax Act, 1961

---

Deductions available under "Income from other sources" in Clause 93 of Income Tax Bill, 2025 VS. Section 56 of Income Tax Act, 1961

---

Modernizing Tax Treatment of Income from other Sources in Clause 92 vs. Section 56 of the Income-tax Act, 1961

---

Enhancing Fair Market Valuation in Clause 91 of Income Tax Bill, 2025 vs. Section 55A of Income Tax Act, 1961

---

Interpretations of key terms related to capital gains "adjusted," "cost of improvement," and "cost of acquisition" in Clause 90 of Income Tax bill 2025 vs. Section 55 of Income Tax Act, 1961

---

Extension of Time for Reinvesting Capital Gain, original asset is compulsorily acquired, and compensation is delay Clause 89 of the Income Tax Bill, 2025 vs. Section 54H of the Income-tax Act, 1961

---

Capital gain Tax Relief in relocation of industrial undertakings from urban areas to SEZ area in Clause 88 of Income Tax Bill, 2025 vs. Section 54GA of Income Tax Act, 1961

---

Capital gain Tax Relief in relocation of industrial undertakings from urban areas to non-urban in Clause 87 of Income Tax Bill, 2025 vs. Section 54G of Income Tax Act, 1961

---

Encourage investment in residential property by offering tax exemption on capital gains in Clause 86 of the Income Tax Bill, 2025 vs. Section 54F of Income Tax Act, 1961

---

Treatment of capital gains arising on compulsory acquisition of lands and buildings in Clause 84 of the Income Tax Bill, 2025 vs. Section 54D of the Income Tax Act, 1961

---

Capital gain Exemption through Investment in the Certain Bonds in Clause 85 of Income Tax Bill, 2025 Vs. Section 54EC of Income Tax Act, 1961

---

Evaluating the 2025 Finance Bill: Key Changes and Their Impact

---

Supplementary FAQs for the Finance Bill, 2025: As passed by Lok Sabha

---

Capital Gains Tax Relief for Agricultural Land: Clause 83 of the Income Tax Bill, 2025 vs. Section 54B of the Income Tax Act, 1961

---

Capital Gains: Exemption against Residential Property Sales and Reinvestment Incentives in Clause 82 of the Income Tax Bill, 2025 vs. Section 54 of the Income Tax Act, 1961

---

Capital Gains Taxation: The Role of Advance Payments in Clause 81 of the Income Tax Bill, 2025 vs. Section 51 of the Income-tax Act, 1961

---

More Notes

IT

- Notifies that every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024
April 3, 2025

---

IT

- Income-tax (ninth Amendment) Rules, 2025
April 3, 2025

---

Cus (NT)

- Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025
April 3, 2025

---

Cus (NT)

- Corrigendum - Notification No. 18/2025- (N.T.), dated 28th March, 2025
April 2, 2025

---

FTP

- Inclusion of Land Custom Stations Darranga as Food Import Entry Points in List "A" of Appendix-V to Schedule-I (Import Policy), ITC (HS), 2022 in sync with relevant FSSAI Notification
April 2, 2025

---

FTP

- Amendment in import policy and policy condition of Roasted Areca Nuts falling under ITC (HS) Code 20081920 of Chapter-20 of ITC (HS), 2022, Schedule-I (Import Policy)
April 2, 2025

---

SEBI

- Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2025
April 1, 2025

---

FTP

- Supply of essential commodities to the Republic of Maldives during 2025-26
April 1, 2025

---

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - 'Karnataka Urban Water Supply & Drainage Board, Bangalore'
March 28, 2025

---

IT

- Income-tax (Eighth Amendment) Rules, 2025 - Tax Audit Report - Amends 3CD Statement of particulars required to be furnished under Section 44AB
March 28, 2025

---

Cus

- Seeks to amend Notification No. 25/2021-Customs, dated the 31st March, 2021 - Amends India-Mauritius Comprehensive Economic Cooperation and Partnership Agreement (CECPA)
March 28, 2025

---

Cus

- Seeks to amend Notification No. 22/2022-Customs, dated the 30th April, 2022 - Amends first tranche of India UAE CEPA
March 28, 2025

---

Cus (NT)

- Sea Cargo Manifest and Transshipment (Second Amendment) Regulations, 2025
March 28, 2025

---

Cus (NT)

- Appointment of Common Adjudicating Authority
March 28, 2025

---

Cus (NT)

- Postal Imports Regulations, 2025
March 28, 2025

---

More Notifications

Customs

- Applicability of SCOMET on Polyethylene Glycol CAS No. 25322-68-3
April 3, 2025

---

Customs

- Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025
April 3, 2025

---

DGFT

- Amendment in Appendix 4B of Handbook of Procedures, 2023
April 3, 2025

---

FEMA

- Limits for investment in debt and sale of Credit Default Swaps by Foreign Portfolio Investors (FPIs)
April 3, 2025

---

SEBI

- Relaxation of provision of advance fee restrictions in case of Investment Advisers and Research Analysts
April 2, 2025

---

SEBI

- Extension of timeline for formulation of implementation standards pertaining to SEBI Circular on “Safer participation of retail investors in Algorithmic trading”
April 1, 2025

---

SEBI

- Clarification on the position of Compliance Officer in terms of regulation 6 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
April 1, 2025

---

Customs

- Implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) -reg.
March 29, 2025

---

SEBI

- Intraday Monitoring of Position Limits for Index Derivatives
March 28, 2025

---

SEBI

- Extension of timelines for submission of offsite inspection data
March 28, 2025

---

SEBI

- Extension of timelines for submission of offsite inspection data
March 28, 2025

---

SEBI

- Amendment to Master Circular for Infrastructure Investment Trusts (InvITs) dated May 15, 2024
March 28, 2025

---

SEBI

- Amendment to Master Circular for Real Estate Investment Trusts (REITs) dated May 15, 2024
March 28, 2025

---

SEBI

- Measures to facilitate ease of doing business with respect to framework for assurance or assessment, ESG disclosures for value chain, and introduction of voluntary disclosure on green credits.
March 28, 2025

---

SEBI

- Extension towards Adoption and Implementation of Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
March 28, 2025

---

More Circulars

⇒ Rajya Sabha adjourned sine die; Budget Session concludes
April 4, 2025

---

⇒ Rahul calls for law ensuring fair share of budget for schemes for Dalits, Adivasis
April 4, 2025

---

⇒ Lok Sabha adjourned sine die; Budget session concludes
April 4, 2025

---

⇒ ED searches Empuraan producer Gopalan's chit fund firm in FEMA case
April 4, 2025

---

⇒ Union Commerce & Industry Minister Shri Piyush Goyal Calls for Investments in Emerging Technologies to Propel 'Viksit Bharat 2047' Vision
April 4, 2025

---

⇒ Republicans moving ahead with Trump''s 'big' bill of tax breaks and spending cuts amid tariff uproar
April 4, 2025

---

⇒ India, US want to expedite talks for proposed trade agreement
April 3, 2025

---

⇒ Farmers demand return of land acquired for SEZ: Bawankule seeks status report
April 3, 2025

---

⇒ REVISION IN ELIGIBILITY CRITERIA FOR INDUSTRIAL ENTREPRENEURS MEMORANDUM (IEM) ACKNOWLEDGEMENT
April 3, 2025

---

⇒ Union Commerce and Industry Minister Shri Piyush Goyal to inaugurate Startup Mahakumbh
April 3, 2025

---

⇒ Make in India and the Capital Goods Revolution
April 3, 2025

---

⇒ About time states spent 25% of budget towards rural infra: SC
April 2, 2025

---

⇒ Delhi govt caps expenditure in April to 5% of budget; AAP says gimmick exposed
April 2, 2025

---

⇒ RSWM Limited Receives Three Prestigious Recognitions at MATEXIL Export Awards 2023-2024
April 2, 2025

---

⇒ Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Assam
April 2, 2025

---

More News

Payment to cine or tv artists. liability under rcm (37)

---

Gst on royalty under rcm (26)

---

Charge sheet under section 132. (23)

---

Section 74 of cgst (20)

---

Three personal hearings under gst law (18)

---

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

---

Rcm on rent (17)

---

Refund of cess in case of exports on payment of igst (16)

---

Royalty payment and gst (16)

---

Fraud by a customer to the banker (15)

---

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

---

Itc declined (14)

---

3b filed nil for sept 17 to dec 17, itc disallowed by officer (13)

---

Builder charge gst for sale without invoice (13)

---

Itc credit claime on import of machine (13)

---

Go to Forum

Mistake in selection of tax payment in drc 03 ... (1)

---

Duty drawback on export made to nepal/bhutan ... (3)

---

Rent a cab in foreign country - rcm implication ... (1)

---

Options trading in usa from india with usd earned via employment in usa whe ... ... (2)

---

Gst on song producers (2)

---

Itc on rcm to be paid on import of services ... (3)

---

Ginned cotton - agricultural produce or not. ... (4)

---

Itc availed in contravention of provision of sec 16(4) ... (3)

---

Non filing of condonation application (5)

---

Job work procedure (4)

---

Gst audit for 6 financial years (6)

---

Procedures to be followed in contract manudacturing export ... (1)

---

Same invoice series for different billing location under same gst number ... (3)

---

File spl 02 without drc 03 a . (7)

---

Eligibility of input tax credit wherein place of supply is outside india ... (5)

---

Go to Forum