Taxability of Honorarium Paid to UK Non‑Resident for Lecture Delivered in India Applicability of TDS on Honorarium: The honorarium is being paid for services rendered in India (lecture delivered in… Read More
Key Changes in Perquisites & Allowances in Income Tax Act, 2025 The Income Tax Act, 2025, introduced by the Income Tax Department and effective from 1 April 2026, brings structural clarity… Read More
Introduction of IMS Offline Utility (v1.0) under GST The introduction of the Invoice Management System Offline Utility (Version 1.0) is a practical and timely enhancement to India’s GST compliance ecosystem.… Read More
All about the documents required for a lower deduction certificate A lower deduction certificate is an order issued by the assessing officer under Section 197 of the Income‑Tax Act, allowing… Read More
MCA Changes in Indian Company formation- 2026 A series of reforms measures put forth by the Ministry of Corporate Affairs are anticipated to drastically alter India's business formation environment. These… Read More
Complete Guide to Reverse Charge Mechanism (RCM) under GST Under Goods and Services, tax is generally paid by the supplier…But in specified cases, the recipient becomes liable. This is called… Read More
Allowances & Perquisites under Income‑tax Rules, 2026 for OLD tax regime The Income‑Tax Rules, 2026, notified by the Central Board of Direct Taxes and effective from 1 April 2026, do… Read More
GST Implications on Sale of Old Vehicles vis‑à‑vis Sale of Other Used Capital Goods Some Tamil Nadu AAR judgments that a business must pay Goods and Services Tax on the… Read More
Major Changes Proposed & Impact of Corporate Laws (Amendment) Bill, 2026 A major reform initiative, the Corporate Laws (Amendment) Bill, 2026, aims to strengthen regulatory accountability, facilitate a digital-first corporate… Read More
Product brand value with artificial intelligence video editing tool. What’s an artificial intelligence video editing tool? An artificial intelligence video editing tool uses artificial intelligence to automatically enhance and edit… Read More