Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.
11 May 2026
93 Views
Can GST apply to Electricity Regulatory Commissions? Explore landmark High Court rulings, the constitutional limits of GST, and why regulatory fees may not qualify as taxable consideration.
ECB Explained: Discover how Indian companies borrow from foreign lenders, RBI's ECB framework, maturity rules, permitted uses, forex risks and key benefits of overseas borrowing.
Can mere suspicion trigger seizure of foreign assets? Explore how Section 247 of ITA 2025 links with the Black Money Act, the Karnataka HC's Xiaomi ruling, and the legal framework behind foreign asset seizure.
Discover how the Post Office MIS gives you Rs.16,650 every month. Know about eligibility, deposit limits and premature withdrawal rules.
Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.
Understand how the DPDP Act is reshaping the CA profession in India. Learn about compliance obligations, client data handling, consent management, data breach reporting, AI usage and SOP requirements for CA firms and finance professionals.
09 May 2026
55 Views
The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer held that personal hearing under Section 75(4) of GST law is mandatory before passing an adverse order, even if the taxpayer selected "No" in Form DRC-06. The ruling reinforces natural justice and safeguards taxpayers against ex parte GST orders.
Securities and Exchange Board of India's 2025 FPI reforms introduce strict ODI disclosure norms, derivative restrictions, and the new SWAGAT-FI framework to boost transparency, curb regulatory arbitrage and attract trusted long-term foreign capital into India.
08 May 2026
99 Views
Explore how GST law distinguishes between composite and independent supplies through a hotel stay scenario. Understand why complimentary breakfast forms part of accommodation, while optional lunch and dinner remain separately taxable supplies under the CGST Act, 2017.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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