Popular Articles

Income Tax Amendments in Budget 2026: Topic-wise Summary of Key Proposals

CA Varun Gupta 02 February 2026 at 09:06

Topic-wise summary of key Direct Tax proposals in Union Budget 2026, covering Income-tax Act 2025, compliance simplification, TDS/TCS changes, penalties, capital markets, and global tax reforms.

Amendment in provisions of independent director

CS Divesh Goyal 21 August 2021 at 09:53

MCA has issued The Companies (Appointment and Qualification of Directors) Amendment Rules, 2021 on 19th August 2021 which will come into effect from 20th August 2021.

SEBI operational framework for transactions in defaulted debt securities post maturity

CS Lalit Rajput 23 June 2020 at 17:16

SEBI has came out with Operational framework for transactions in defaulted debt securities post maturity date/ redemption date under provisions of SEBI (Issue and Listing of Debt Securities) Regulations, 2008

Economics of Foodgrains

CA Ranganatha Achar K 19 April 2022 at 13:05

"We already have enough food for our people but our farmers seem to have made arrangements to feed the world. However, we have to work according to the laws of the world, so I don't know when WTO will give permission and we can supply food to the world."

Navigating NRI Ownership of Agricultural Land in India

CA Arun Tiwari 30 December 2023 at 08:55

Navigating the intricate rules surrounding the acquisition and ownership of agricultural land in their home country can be challenging for Non-Resident Indians (NRIs) in today's fast-changing world. Many NRIs, after earning abroad, choose to invest their money back in their home country.

National MSME Bills Payment (Factoring) Portal (NMBPP)

N.Srinivasan 01 July 2021 at 08:50

The major problem that affects MSME is the collection of Invoice made for Service or Supply or Service & Supply. Let us discuss the role of the National MSME Bills Payment (Factoring) Portal in this regard.

Penalty for delay in filing of Form MSME-1

CS Divesh Goyal 06 May 2024 at 09:55

As a statutory auditor, it is necessary to include a report in the financial statement regarding the delay in payment to MSME vendors, as well as the provisions of the loan.

Budget 2024: The New Section 74A - An Analysis

CA Sudhir Halakhandi 30 July 2024 at 08:39

In the financial year 2024-25, Section 74A will replace both Sections 73 and 74, consolidating the calculation of tax and penalty under a single section for both the fraud and non-fraud cases

List Of High-Value Transactions Under New Section 508: Starting From April 2026

Mitali 24 February 2026 at 16:54

Section 508 replaces 285BA starting from April 2026. Check the new SFT limits for cash deposits, credit cards, property, insurance and investments.

Comparison since Childhood - A Flawed Concept

Vishal Kudve 29 November 2021 at 09:41

We are all familiar with the concept of comparing since our childhood. It is like a tradition which is followed since decades. We try to compare ourselves with others at every stage of life from our school to getting a job