Popular Articles

Ola Electric IPO: Key Details & Investment Guide

Posted by Sachin 02 August 2024 1037 Views

Discover Ola Electric's IPO launch details, price band, and financial performance. Learn about Grey Market Premium and how proceeds will be used.

FAQs: How to draft a Reply to the Examination Report, its Timeline and How to file it

Posted by Nitin kumar kaushik 12 January 2026 1037 Views

Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.

IBBI (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2021

Posted by CS Tanveer Singh Saluja 21 July 2021 1037 Views

IBBI has notified a new set of regulations to amend the existing IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 which shall come into force as on the date of its publication in the Official Gazette.

Section 54F: Reinvest Capital Gains for Tax Relief

Posted by Affluence Advisory 23 January 2026 1036 Views

Understand Section 54F for tax exemption on capital gains from assets (not houses). Reinvest in property to claim relief. Learn conditions & calculation.

Section 403 Explained: Rs 100/Day Late Fee for AOC-4 & MGT-7

Posted by CS Binit Thakur 16 April 2026 1035 Views

Understand Section 403 of the Companies Act, 2013. Learn why a Rs 100 per day late fee applies to AOC-4 and MGT-7 filings after the due date.

Some knowledge nuggets about Structured Digital Database

Posted by Affluence Advisory 22 August 2023 1035 Views

SDD is a kind of Digital Database which should be maintained internally in a non-tamperable manner along with time-stamping and audit trail. The Database must contain the name and PAN number of Persons with whom the UPSI has been shared.

Form 24: Audit Compliance for Royalty & FTS in India

Posted by Ayush 25 March 2026 1034 Views

Understand Form 24, the audit report for non-residents earning royalty/FTS in India. Learn filing requirements, documents, and benefits for Section 59 compliance.

Illness: A Genuine Cause for Relief in Indian GST

Posted by Abhishek Raja 29 May 2024 1034 Views

This article explores the judicial wisdom and statutory provisions that address this issue. We will delve into specific cases where courts have provided relief due to illness and analyze the constitutional aspects that may be applicable.

Future prospects should be paid even in case of notional income - Motor Vehicles Act,1988

Posted by FCS Deepak Pratap Singh 25 February 2022 1034 Views

In the recent case passed by the three-judge bench of the Supreme Court on 5 January 2021, the court granted future prospects even in cases of national income.

Finance Bill 2026 Proposes Section 147A to Clarify Assessing Officer Jurisdiction for Notices u/s 148 & 148A

Posted by CA Varun Gupta 16 February 2026 1030 Views

Understand proposed Section 147A in Finance Bill 2026, a retrospective clarification on who qualifies as "Assessing Officer" for Sections 148 & 148A notices, addressing JAO vs NaFAC/AU jurisdiction and ensuring legal alignment.