Popular Articles

Navigating the New Budget: Capital Gains Tax Changes for NRIs and Residents

CA Arun Tiwari 27 December 2024 at 08:54

This article breaks down the key changes, explains their impacts, and provides practical tips to help you adapt.

Aadhaar Update Now a Legal Obligation, Not a Choice: High Court Ruling

Mitali 05 November 2025 at 13:04

UIDAI cannot refuse Aadhaar updates if valid proof is provided, individuals can seek legal action if corrections are denied.

Rule 164 - Procedure and Conditions for Closing Proceedings under Section 128A

Member (Account Deleted) 07 June 2025 at 08:55

If a person gets a notice or statement under Section 73 and is eligible for waiver of interest or penalty or both, they can apply online in FORM GST SPL-01 through the common portal.

FAQs on Principal Purpose Test (PPT) and Recent Clarifications by CBDT

CA Rohit Sonar 08 February 2025 at 08:49

The Principal Purpose Test (PPT) is a provision under the Multilateral Instrument (MLI) to prevent treaty abuse and aggressive tax planning practices. It aims to ensure that treaty benefits are granted only when the principal purpose of a transaction or arrangement is genuine and not merely to obtain treaty benefits.

Foreign Contribution Regulation Amendment Rules 2024: Key Changes & Impact

Affluence Advisory 08 March 2025 at 08:26

This article explores the key highlights of the amended rules, comparing them with the earlier provisions to understand their impact on regulated entities.

Understanding the Importance of MSMEs in Today's Economy

Priya Garg 22 July 2024 at 10:17

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have gained significant importance in driving economic growth and development. These businesses pl..

Six Types Of Assessment Under GST - From Self-Belief To Summary Action

Raj Jaggi 15 December 2025 at 10:56

An author's reflective note on a GST article that humanises tax assessments, blending law with ethics, life lessons, and poetry to present GST compliance as a journey of trust, integrity, and personal growth rather than fear.

Step-by-Step Guide to Online Brand Registration in India

Ishita Ramani 05 March 2025 at 08:28

Here's a step-by-step process to help you register your brand online.

Form MGT-7 Filing: The Hidden Mistake That Can Cost You Big

CS Divesh Goyal 15 November 2025 at 06:44

Filing Form MGT-7? Learn how a simple cross-check of director appointment dates and board meeting attendance can prevent costly penalties and ensure accurate annual returns.

CBDT's New ITR-6 Form: What Companies Need to Know

Rashmi 08 May 2025 at 08:37

The Central Board of Direct Taxes (CBDT) has recently announced an important update for companies filing their tax returns. The government has introduced a new ITR-6 form that companies will use for the 2025-26 Assessment Year.