Applicable TDS Provisions on Shareholders on interim dividend/ dividend in India, In pursuant to amendments effective 1 April 2020, dividend income is taxable in the hands of shareholders. Accordingly, the… Read More
Income tax proposals in the budget for 2026 at a glance: The Finance Minister, Smt. Nirmala Sitharaman has presented the Union Budget 2026, announcing a series of measures to strengthen… Read More
Overview of Practical Challenges in GST Filing Goods and Services Tax filing is not merely a procedural exercise of uploading returns on the portal. In real-world practice, it demands data… Read More
Family Pension: Meaning, Eligibility, Rules, Taxation Financial security is essential at every stage of life. While individuals build a retirement fund through savings and pension plans, family pension becomes a… Read More
ICAI ISSUES NEW CODE OF ETHICS FOR CA FIRM : SOP ON ADVERTISING, BRANDING & PROMOTION : EFFECTIVE 1 APRIL 2026: The Institute of Chartered Accountants of India has issued… Read More
What is an Registered Non-Profit Organisation under the Income-tax Act, 2025? A Registered Non-Profit Organization (RNPO) is a new, unified statutory classification introduced in the proposed Income Tax Act, 2025,… Read More
Cancellation of Registration U/s 12AB – Statutory Grounds for Cancellation Consequences Registration under Section 12AB remains valid until its expiry or cancellation. Over the years, amendments (2004, 2014, 2019, 2020,… Read More
How Statutory Compliances Increase with Turnover (India) As businesses scale, regulatory obligations don’t rise linearly; they jump in slabs. Understanding these thresholds early helps founders and finance leaders plan systems,… Read More
Strengthening Due Diligence under Section 29A – IBC What Section 29A Covers Section 29A requires Section 29A list of persons who are not eligible to submit a resolution plan includes… Read More
ICAI PDC Announcement: Draft Bank Branch Auditors’ Panel (MEF) 2025–26 The Professional Development Committee of the Institute of Chartered Accountants of India has officially released the Draft Bank Branch Auditors’… Read More