Latest Articles
DIR-3 KYC: What Changed from 31 March 2026, Who Files When & Trap to Avoid
Company Law : The 2025 amendment replaces annual DIR-3 KYC compliance with a filing requirement once every three consecutive financial years. Di...
Form DPT-3: What to Report, What to Ignore & Where Filers Get Stuck
Corporate Law : Form DPT-3 focuses solely on deposits and loans outstanding as of 31 March. Borrowings fully repaid before year-end generally do n...
Director KYC Reset: What Changed, When You File Next and Traps to Avoid
Company Law : The 2025 amendment replaces annual DIR-3 KYC filings with a triennial compliance framework. Directors now need to file KYC once ev...
DIR-3 KYC Under New Triennial Regime: Is Filing Required in FY 2026-27
Company Law : The MCA has replaced annual DIR-3 KYC filings with a once-in-three-years framework. Most DIN holders who complied in FY 2025-26 ar...
POSH Act, 2013: A Layman’s Guide to Internal Committee (IC)
Corporate Law : The POSH Act mandates an Internal Committee for workplaces with ten or more employees. Failure to constitute the committee in the ...
Latest News
ITAT Prioritizes Old Appeals as Rising Pendency Requires Urgent Disposal Measures
Income Tax : The Income Tax Appellate Tribunal has proposed a priority disposal mechanism for appeals filed up to and including 2022 in respons...
Live Virtual Revision Classes for CA Intermediate September 2026 Exams
CA, CS, CMA : ICAI has announced Live Virtual Revisionary Classes for CA Intermediate students appearing in the September 2026 examinations. The...
Empanelment of Resource Persons/Faculty/Experts for Board of Studies, ICAI
CA, CS, CMA : ICAI's Board of Studies has invited Expressions of Interest from qualified professionals and academicians for empanelment as facul...
Request for Rationalisation and Merger of TDS Return Codes 1023 & 1024
Income Tax : A representation has urged CBDT to merge TDS return codes 1023 and 1024, arguing that both apply to the same contract payments wit...
ICSI First BI-Annual Western Region Convocation of FY 2026-2027 (First Half)
CA, CS, CMA : The Institute of Company Secretaries of India (ICSI) has announced the first bi-annual Western Region Convocation for FY 2026–27...
Latest Judiciary
Rajasthan HC Dismisses Writ as Statutory Appeal Remedy Was Available Under GST
Goods and Services Tax : The Court declined to entertain the writ petition challenging a GST show cause notice and adjudication order, holding that the pet...
Rajasthan HC Quashes Penalty against ITO As Error of Judgment Is Not Misconduct
Income Tax : The Court held that an Assessing Officer’s quasi-judicial decision cannot attract disciplinary action merely because another vie...
Calcutta HC Restores GST Registration as Procedural Defaults Are Curable
Goods and Services Tax : The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer of bu...
ITAT Deletes ₹7.77 Crore Section 69 Addition as Fixed Assets Were Recorded in Books
Income Tax : The Tribunal admitted lenders’ tax returns and bank statements and remanded the Section 68 issue for fresh examination. The matt...
No Section 69 Addition as Complete Money Trail From Overseas Remittances Established
Income Tax : The Tribunal held that property investment funded through documented foreign remittances from the assessee’s husband could not b...
Latest Notifications
Prima Facie Revenue Misrepresentation by Rajesh Exports Limited: SEBI (Read Order)
SEBI : SEBIs investigation found that a substantial portion of reported consolidated revenues was unsupported by verifiable subsidiary re...
IBBI amends IBC Utilities, voluntary liquidation, personal guarantors & pre-pack processes
Corporate Law : IBBI has notified amendments across several insolvency regulations to operationalize the Insolvency and Bankruptcy Code (Amendment...
Advisory on Heightened Cyber Security Risks arising from Frontier AI Models
Finance : IFSCA has warned regulated entities that advanced AI models can accelerate cyberattacks by rapidly identifying and exploiting vuln...
PFRDA Launches StAR NPS Platform for onboarding of subscribers under NPS
Corporate Law : PFRDA has introduced the StAR NPS platform to enable a fully digital and assisted onboarding process for NPS subscribers. The fram...
DGFT Authorises PDCCI to Issue Non-Preferential Certificates of Origin
DGFT : DGFT has authorized the Porbandar District Chamber of Commerce & Industries to issue Non-Preferential Certificates of Origin. The ...
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FAQs
RBI has clarified reporting requirements, valuation methods, submission procedures, and entity obligations under the Portfolio Investment Positions survey. The FAQs aim to improve the quality and consistency of cross-border investment data reporting.
RBI has reiterated that software and ITES exporters must submit the annual survey based on the previous financial year. The guidelines outline reporting timelines, filing methods, and compliance requirements.
RBI requires mutual funds to report foreign liabilities and assets annually for compilation of Balance of Payments and International Investment Position statistics. The survey must be filed each year by the prescribed deadline.
The document compiles 85 recent developments across financial regulation, anti-corruption enforcement, corporate investigations, anti-smuggling actions, and national security probes. It highlights increasing scrutiny, regulatory reforms, and inter-agency coordination.
The update highlights the Supreme Court’s split verdict on Section 17A of the PC Act concerning prior approval for investigation of public servants. The issue has now been referred to a larger Bench for final adjudication.