Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.
Understand the GST implications of Fractional Ownership Platforms (FOPs) and SM REITs. Explore property transfers, unit issuance, investment manager fees, and rental income.
Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.
Discover how Cyprus holding companies remain resilient post-2026 tax reforms. Learn about new advantages, unchanged benefits, and practical advice for investors.
Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.
Discover ESOP tax deferral benefits for eligible startup employees in India. Understand how to postpone perquisite tax and manage your equity.
Explore the legal debate on consolidated GST show cause notices covering multiple years. Understand the Bombay High Court's stance and the call for a Larger Bench.
From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.
NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions
Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English