Latest Articles
Mere Cash Ledger Deposit Is Not GST Payment Until Appropriation: AP HC
Goods and Services Tax : Andhra Pradesh HC held GST payment is completed only on appropriation from the electronic cash ledger, set aside the assessment or...
GST Order Set Aside for Same-Day Adjudication Without Personal Hearing: Uttarakhand HC
Goods and Services Tax : Uttarakhand HC held that same-day GST adjudication without prior notice of personal hearing violates Section 75(4) and set aside t...
GST on Life Insurance Premiums: Everything a Policyholder Must Know
Goods and Services Tax : GST exemption from 22 September 2025 removes GST on individual life insurance premiums, while group policies continue at 18% under...
Missed Deadline, Lost Income Tax Refund: Is Government Profiting from Taxpayers’ Mistakes?
Income Tax : The article examines India's refund claim process after the belated ITR deadline, Section 119(2)(b), updated returns and suggested...
25 Important Income Tax Return Filing Checklist Points for Taxpayers
Income Tax : A checklist of key ITR filing points covering disclosures, deductions, AIS reconciliation, tax credits, reporting requirements and...
Latest News
IFSCA Advises Regulated Entities on FATF Updated High-Risk & Monitoring Lists
Finance : IFSCA advises regulated entities to consider FATF's updated high-risk and increased monitoring lists in their AML/CFT/CPF risk-bas...
IFSCA Proposes Expanding Permitted Jurisdictions for IFSC Distribution Activities
Finance : IFSCA seeks comments on expanding permitted jurisdictions for IFSC distributors by proposing UAE, Singapore, Australia and the EU ...
ICAI Defers Implementation of Global Networking Guidelines 2025
CA, CS, CMA : ICAI has kept further implementation of the ICAI (Global Networking) Guidelines, 2025 in abeyance until further orders, as announc...
ICSI Opens CSEET June 2026 Answer Book Portal Without RTI Requirement
Company Law : ICSI will provide CSEET June 2026 evaluated answer books through its portal from 16 July 2026 without RTI, subject to prescribed t...
ICSI Declares CSEET June 2026 Results; 67.59% Candidates Pass
Company Law : ICSI declared the CSEET June 2026 results on 15 July 2026. The pass percentage is 67.59%, and e-Result-cum-Marks Statements are av...
Latest Judiciary
Block Assessment Quashed for Lack of Section 143(2) Notice: Delhi HC
Income Tax : Delhi HC quashed a block assessment under Section 158BC, holding Section 143(2) notice was mandatory and post-search material coul...
Certificate of Origin Cannot Be Discarded Without Prescribed Verification Under India–Thailand FTA: CESTAT Mumbai
Custom Duty : CESTAT Mumbai set aside denial of preferential duty on Thai gold jewellery imports, holding that valid Certificates of Origin coul...
Customs Cannot Deny FTA Benefit Without Verifying Certificate of Origin: CESTAT Ahmedabad
Custom Duty : CESTAT Ahmedabad held that AIFTA exemption on cocoa powder imported from Malaysia could not be denied solely on the basis of a CBE...
Customs Duty Demand Set Aside as Time-Barred in FTA Certificate of Origin Dispute: CESTAT Ahmedabad
Custom Duty : CESTAT Ahmedabad set aside the customs duty demand denying AIFTA benefits on imported alkalised cocoa powder, holding that the ext...
Customs Duty Demand, Confiscation & Penalties Set Aside for Failure to Prove Undervaluation: CESTAT Chennai
Custom Duty : CESTAT Chennai set aside customs duty demands, confiscation, redemption fine and penalties after holding that the Department faile...
Latest Notifications
RBI Consolidates SRVA Framework & Rationalises INR Cross-Border Settlement Rules
Fema / RBI : RBI consolidates SRVA instructions, supersedes earlier circulars, permits FEMA transactions through SRVAs, and updates reporting w...
SEBI Extends SWP & STP Standing Instruction Facility to Demat Mutual Fund Units
SEBI : SEBI allows SWP/STP standing instructions for demat mutual fund units, with phased implementation beginning by January 31, 2027....
SEBI Warns Regulated Entities and Listed Companies About Boss Scam Fraud
SEBI : SEBI cautions regulated entities and listed companies about CEO/MD impersonation scams and advises verification of fund transfer r...
RBI Amends Local Area Bank Income Recognition Rules for Specified Non-Financial Assets
Fema / RBI : RBI amends Local Area Bank Directions on SNFA income recognition, reversal of unrealised income and accounting treatment, effectiv...
RBI Amends RRB Income Recognition Rules for Specified Non-Financial Assets
Fema / RBI : RBI amends RRB income recognition norms for SNFAs, prescribing treatment of unrealised income and realised receipts from October 1...
Latest Downloads
FAQs
FAQ document explains SIT status, possible CBI/ED investigations, relevant BNS provisions, PMLA aspects, and investigative framework for alleged donation theft.
PIB issues a detailed FAQ on the Ethanol Blended Petrol Programme covering policy evolution, E20 rollout, vehicle compatibility, pricing and global practices.
NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEBI (LODR) Regulations.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
The FAQs explain that FAST-DS, introduced through the Finance Act, 2026, offers eligible taxpayers a one-time opportunity to disclose undisclosed foreign assets and income in return for immunity from specified penalties and prosecution under the Black Money Act, subject to prescribed conditions.
