India’s New Income-tax Act, 2025 – Effective 1 April 2026 The Income-tax Act, 2025 represents a structural rewrite of India’s direct tax law. One of the most significant changes is… Read More
CBDT Releases Draft Income Tax Rules, 2026 & Draft Forms Draft Income-tax Rules, 2026—What You Need to Know: Key Changes, Mapping Tools & Practical Implications The Central Board of Direct… Read More
Advertising & Promotion by CA Firms For decades, the Institute of Chartered Accountants of India’s Code of Ethics has prohibited CA firms from advertising their services, soliciting clients, creating dedicated… Read More
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