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More Highlights

⇒ How to Use MCA Portal for OPC Annual Return Submission?
June 23, 2025

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⇒ PUBLIC INTEREST LITIGATION RULES
June 23, 2025

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⇒ Personal hearing is mandatory before passing the order
June 23, 2025

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⇒ What Are the Steps for GST Refund?
June 23, 2025

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⇒ FROM SOVEREIGNTY TO SHARED CONTROL: WHY EXCISE DAY STILL MATTERS FOR CBIC By G. Jayaprakash Advocate
June 23, 2025

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⇒ No extension of time limit for passing order under Section 73(9) of the CGST Act in absence of force majeure
June 23, 2025

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⇒ High Court directed FIR against petitioners who had obtained GST registration over forged documents
June 23, 2025

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⇒ Rectification in GST Returns: Balancing Errors and Fairness
June 21, 2025

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⇒ Can LLPs Claim Government Schemes If Annual Returns Are Not Filed?
June 21, 2025

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⇒ Mismatch in Form GSTR-1 and Form GSTR-3B does not warrant direct recovery under Section 75(12) of the CGST Act
June 21, 2025

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More Articles

Transformation of TDS Provisions on Income from Units : Clause 393(1)[Table: S.No. 4(i)] and 393(4)[Table: S.No. 4], Income Tax Bill, 2025, Vs. Section 194K of Income-tax Act, 1961

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Clear, consolidated, and modernized framework of TDS on payments relating to professional and technical services : Clause 393(1)[Table: S.No. 6(iii)] and 393(4)[Table: S.No. 9] of the Income Tax Bill, 2025, Vs. Section 194J of the Income-tax Act, 1961

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Evolution of TDS Provisions for Real Estate Development Agreements : Clause 393(1)[Table: S.No. 3(ii)] of the Income Tax Bill, 2025 Vs. Section 194IC of the Income-tax Act, 1961

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Expand and rationalize the scope of TDS on rental payments : Clause 393(3)[Table: S.No. 2(ii)] of Income Tax Bill, 2025 Vs. Section 194IB of the Income Tax Act, 1961

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Analysis of TDS on Immovable Property Transfers : Clause 393(1)[Table: S.No. 3(i)] of the Income Tax Bill, 2025 vs. Section 194IA of the Income-tax Act, 1961

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Evolution of TDS on Rent: Implications, Continuities, and Reforms : Clause 393(1)[Table: S.No. 2(i) & 2(ii)] and 393(4)[Table: S.No. 2] of the Income Tax Bill, 2025, Vs. Section 194I of the Income-tax Act, 1961

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Comparative Legal Analysis of TDS on Commission and Brokerage : Clause 393(1)[Table: S.No. 1(ii)] and Clause 393(4)[Table: S.No. 1] of the Income Tax Bill, 2025 Vs. Section 194H of Income-tax Act, 1961

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Unifying TDS on Lottery-Related Payments : Clause 393(3)[Table: S.No. 4] of the Income Tax Bill, 2025 Vs. Section 194G of the Income-tax Act, 1961

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Harmonizing TDS Provisions for National Savings Instruments in India : Clause 393(3)[S.No. 6] of the Income Tax Bill, 2025 Vs. Section 194EE of the Income-tax Act, 1961

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Source-Based Taxation of Foreign Sports and Entertainment Income : Clause 393(2)[Table: S.No.1] of the Income Tax Bill, 2025 Vs. Section 194E of the Income-tax Act, 1961

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Taxation of Non-Exempt Life Insurance Payouts : lause 393(1)[Table: S.No. 8(i)] of the Income Tax Bill, 2025 Vs. Section 194DA of the Income-tax Act, 1961

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Evolution and Harmonization of TDS Provisions on Insurance Commission in Indian Tax Law : Clause 393(1)[Table: S.No.1(i)] of the Income Tax Bill, 2025 Vs. Section 194D of the Income-tax Act, 1961,

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Legal and Practical Implications of TDS on Contractor Payments : Clause 393(1)[Table: S.No. 6(i)] and Clause 393(4)[Table: S.No. 8] of the Income Tax Bill, 2025 Vs. Section 194C of the Income-tax Act, 1961

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Modernizing TDS for Horse Racing : Clause 393(3)[Table: S.No. 3] of Income Tax Bill, 2025 Vs. Section 194BB of the Income-tax Act, 1961

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Tax Deduction at Source on Online Gaming Winnings : Clause 393(3)[Table: S.No. 2] of the Income Tax Bill, 2025 Vs. Section 194BA of the Income-tax Act, 1961

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Scope, Compliance, and Implications of TDS on Gaming and Lottery Winnings : Clause 393(3)[Table: S.No.1] of Income Tax Bill, 2025 Vs. Section 194B of the Income-tax Act, 1961

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Reforming TDS on Interest Income : Clause 393(1)[Table: S.No. 5(ii) & 5(iii)] and 393(4)[Table: S.No. 7] of the Income Tax Bill, 2025 Vs. with Section 194A of the Income-tax Act,

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Evolution of Tax Deduction at Source on Dividends : Clause 393(1)[Table: S.No. 7] and clause at 393(4)[Table: S.No.10] of the Income Tax Bill, 2025 Vs. Section 194 of Income Tax Act, 1961

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Evolution of TDS on Interest on Securities : Clause 393(1)[Table: S.No. 5(i)] & 393(4)[Table: S.No. 6] of Income Tax Bill, 2025 Vs. Section 193 of Income Tax Act, 1961

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Tax Deduction at Source on Provident Fund Withdrawals : Clause 392(7) of Income Tax Bill, 2025 Vs. Section 192A of the Income-tax Act, 1961

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Modernizing Tax Deduction at Source on Salaries : Clause 392(1)-(6) of the Income Tax Bill, 2025 Vs. Section 192 of the Income Tax Act, 1961

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Tax Deduction Failures and Direct Payment Modernizing the Assessee's Obligations :Clause 391 of the Income Tax Bill, 2025 Vs. Section 191 of the Income-tax Act, 1961

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Transforming Tax Deduction and Collection : Clause 390(1) - (3) of the Income Tax Bill, 2025 Vs. Section 190 of the Income-tax Act, 1961

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Continuity of Tax Liability After Firm Dissolution : Clause 330 of Income Tax Bill, 2025 Vs. Section 189 of Income Tax Act, 1961

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Joint and Several Liability of Partners for Firm Tax Dues : Clause 329 of the Income Tax Bill, 2025 Vs. Section 188A of the Income-tax Act, 1961

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More Notes

FTP

- Amendment in Para 2.03(A) (i) (g) of the Foreign Trade Policy, 2023 laying down enabling provisions for import of inputs, that are subjected to mandatory Quality Control Orders (QCOs), by Advance Authorisation holders, EOU and SEZ.
June 23, 2025

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IT

- Central Government notifies that no deduction of tax shall be under the provisions of various section of the IT Act 1961
June 20, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Forum of Regulators
June 19, 2025

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Kerala Toddy Workers Welfare Fund Board'
June 19, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Pretilachlor in any of its form & its intermediate 2, 6-Diethyl-n-(2-propoxy ethyl) Aniline (also known as PEDA)' imported from China PR for a period of 5 years, on the recommendations of DGTR
June 19, 2025

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ADD

- Seeks to levy anti-dumping duty on imports of 'Acetonitrile' imported from China PR, Russia and Taiwan for a period of 5 years, on the recommendations of DGTR
June 19, 2025

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ADD

- Seeks to impose ADD on Aluminium Foil upto 80 micron, originating in or exported from China PR
June 19, 2025

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Co. Law

- Central Government designates Special Courts in the State of Punjab, State of Haryana and Union territory of Chandigarh
June 18, 2025

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CGST

- Corrigendum - Notification No. G.S.R.256 (E) dated 24th April 2025
June 18, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Yamuna Expressway Industrial Development Authority'
June 18, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Dental Council of India'
June 18, 2025

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SEZ

- Central Government adds an area of 7.5030 hectares and de-notifies 36.0785 hectares thereby making resultant area as 52.780657 hectares at Panapakkam Village, Ranipet District, in the State of Tamil Nadu
June 17, 2025

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IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - 'Puducherry Planning Authority'
June 17, 2025

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FTP

- Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022, Schedule -I (Import Policy)
June 17, 2025

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FTP

- Amendment in Import Policy of specific items covered under Chapter 71 of ITC (HS) 2022 of Schedule -I (Import Policy)
June 17, 2025

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More Notifications

Customs

- Extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk
June 20, 2025

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Customs

- Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022 of Schedule-I (Import Policy)
June 20, 2025

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Customs

- Amendment in Import Policy of specify items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy)
June 19, 2025

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Customs

- Use of ICETABs for efficient export examination and clearance
June 19, 2025

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DGFT

- Seeking application for allocation of Pharma Grade Sugar under restricted category
June 18, 2025

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Customs

- Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
June 18, 2025

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Companies Law

- Separate Filing of e-form CSR-2 post the period of transition from MCA21 V2 to V3
June 16, 2025

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Companies Law

- Relaxation of additional fees for filing of 13 e-forms during the period of transition from MCA21 V2 to V3
June 16, 2025

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DGFT

- Rollout of Source from India on Trade Connect ePlatform for all Status Holders
June 13, 2025

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FEMA

- Import of Shipping Vessel - Relaxation
June 13, 2025

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SEBI

- Review of provisions relating to Product Advisory Committee (PAC)
June 12, 2025

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SEBI

- Investor Charter Infrastructure Investment Trusts (InvITs)
June 12, 2025

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SEBI

- Investor Charter Real Estate Investment Trusts (REITs)
June 12, 2025

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Customs

- Applicability of SCOMET - Consolidated Repository
June 12, 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 12, 2025

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More Circulars

⇒ Rs 524-crore GST scam unearthed, 7 arrested in Rajasthan's Jodhpur
June 23, 2025

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⇒ Never stop questioning status quo, keep learning: RBI Guv Malhotra to IIT students
June 23, 2025

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⇒ Oman plans to impose personal income tax, first among Gulf states
June 23, 2025

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⇒ Extension of cut-off date for Exercising Option under Unified Pension Scheme (UPS) by three months i.e upto 30 September 2025.
June 23, 2025

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⇒ Indian Institute of Corporate Affairs (IICA) begins Three -Day Corporate Social Responsibility Capacity Building Programme for Munitions India Ltd Officials at NADP, Nagpur.
June 23, 2025

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⇒ RBI s Rs.10 Lakh Crore Credit Unlock a Major Boost for the Sustainable Blue Economy: Kings Infra
June 23, 2025

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⇒ Indian Institute of Corporate Affairs (IICA) Invites Applications for Internship in Institutional Partnership and Corporate Communications Department.
June 23, 2025

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⇒ Gujarat Electronics Component Manufacturing Policy aims to reduce import dependency
June 22, 2025

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⇒ Bengal to face Rs 25cr GST loss for relocation of SBI unit from Kolkata, claims civil society group
June 22, 2025

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⇒ Gold dust, hydroponic weed worth Rs 16 cr seized at Mumbai airport; four held
June 22, 2025

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⇒ ED raids Himachal Assistant Drug Controller, linked persons in PMLA probe
June 22, 2025

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⇒ Iran-Israel War: India ramps up oil imports from Russia, US in June
June 22, 2025

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⇒ CBI raids 7 places in Bihar, Jharkhand in Rs 100-crore GST fraud; customs officers in dock
June 21, 2025

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⇒ Plans to make mutual fund rules more investor and industry friendly: SEBI official
June 21, 2025

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⇒ Govt says pulses, oilseeds production rising as MPs express concern over imports
June 21, 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 (15)

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Reversal of input on damaged goods (14)

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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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Applicability of amended rule 88b (13)

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Itc reversal requirements under rule 42 for exempt by products (12)

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Applicability of gst rcm on tdr (12)

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Joint development agreement for land (12)

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Plant & machinery- input tax credit. section 17[5][d] vs section 18[6] (11)

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Go to Forum

Non filing of gstr-9 annual return (2)

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Gst audit - time bar on show cause notice (7)

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Reversal of custom duty as per para 6.08 ftp 2023 for dta sales done by eou unit ... (3)

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Taxability of gta services in case of supply of exempt and taxable goods in ... ... (3)

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Itc on igst paid on imported goods. (8)

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Applicability of notification 8 of 2018 - composition taxable person ... (6)

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Itc on plywoods, light fittings (6)

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Regarding capital gain on sale (1)

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Does section 40(a)(ia) cover cases of short deduction of tds? ... (1)

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Import of alcoholic liquor into india (7)

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Moowr - job work by unit having the same gst ... (9)

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How can a gta has rcm and fcm both? can it be via 2 gstin of same firm in s ... ... (4)

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Irn did on another company by mistake (3)

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Tax liability paid through credit instead of cash as per rule 86b ... (5)

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Input tax credit claim in wrong head (3)

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Go to Forum