Popular Articles

From Motor Vehicles to Luxury Goods: Expansion of TCS u/s 206C(1F)

CA KAJAL AGRAWAL 31 January 2026 at 09:21

CBDT expands Section 206C(1F) to levy TCS on sale of notified luxury goods above Rs 10 lakh from 22 April 2025. Know the scope, buyers and compliance.

Challenges Faced By Small and Medium-Sized Enterprises in 2024

Ishita Ramani 18 November 2024 at 05:14

In this article, we elaborate the challenging situations faced by Small and Medium-sized businesses, supplying insights and ability solutions.

Tax Deduction on Salary Paid To Non-Resident

Chaitra Seetharam 03 November 2025 at 09:23

Indian tax law requires employers to deduct TDS from the salaries of non-resident employees working in India. This deduction, governed by Section 192, is mandat..

New NPS Reforms: Why the National Pension System Is Now More Investor-Friendly

Pranab Banerjee 26 December 2025 at 06:47

NPS now works more like a friendly savings partner than a rigid rulebook. Let's understand how these changes make NPS easier and more attractive for the general public.

New Labour Codes: A Silent Profit and Loss Shock

Paras Jain 17 January 2026 at 07:35

Accounting implications of India's New Labour Codes under Ind AS, with practical numerical illustrations on gratuity, employee benefits, past service cost, P&L impact and deferred tax.

Due Date Calendar - June 2024

CS Divesh Goyal 03 June 2024 at 11:07

Due Date Calendar for the month of June 2024

Inside Byju's Financial Meltdown

CA Pallav Singhania 18 July 2024 at 08:39

This article aims to break down the situation in simple terms and explain what it means for everyone involved.

Transfer and Transmission of Shares in the Case of Joint Shareholders

Ishita Ramani 10 January 2025 at 08:40

This article explores the process and implications of transfer and transmission shares in the context of joint shareholders.

Adjustment versus Refund of Excess GST Paid: Legal Position under Sections 39(9) and 54 of the CGST Act, 2017

Raj Jaggi 24 November 2025 at 10:13

Discover how excess GST paid in previous years can be handled under the CGST Act, 2017. Understand limitations on rectifying past returns, why adjustments against current liabilities are not permitted, and how refunds under Section 54(1) and constitutional protections under Article 265 provide the only legal remedy for taxpayers who detect overpayments belatedly.