Labour Code Impact – Q3 FY26 (as of 17 Jan 2026) IT Services Sector: Largest Impact—What stands out immediately Across the IT services sector, the labour code impact reported in Q3… Read More
Tax compliance is Imp : Filing an ITR is not always about paying tax Non‑Resident Indian bought property, TDS was deducted, but no income tax Return filed. Result? INR 66.95… Read More
Booking “sales commission” in names of family members or low-income PAN holders Applicability of Section 194H Section 194H of the Income Tax Act, 1961, governs Tax Deducted at Source on… Read More
How AI, Big Data, and Tax Intelligence Are Transforming the CA Profession in India With the rapid rise of artificial intelligence, big data, and tax intelligence, the role of chartered… Read More
Overview about Rule 86B under GST – Restriction on ITC Utilisation Rule 86B of the Central Goods and Services Tax (CGST) Rules, 2017, restricts the use of Input Tax Credit… Read More
Overview on Virtual Digital Assets (VDA) – Legal & AML Framework Definition of Virtual Digital Assets (VDA) : As per Section 2(47A) of the Income-tax Act, 1961, a Virtual Digital… Read More
Various exemptions available in respect of capital gains applicable for FY 2025-26 (AY 2026-27) Income Tax Department chart showing various exemptions available in respect of Capital Gains under different sections… Read More
Systemic Deficiencies in e way bill and corrective measures taken by Govt E-Way Bill System: The e-way bill is an electronic document required for the movement of goods exceeding INR… Read More
Guidance on Taxability of GST on Goods Transport Agency (GTA) Services GST on GTA Services Clear & Practical Overview for 2026‑27. Goods Transport Agency (GTA) taxation continues to be one… Read More
Creditors Recover INR 4 Lakh Cr Under IBC Performance (Till Sept 2025) INR 3.99 lakh crore realised by creditors through resolution plans under the Insolvency & Bankruptcy Code up to… Read More