Explore rules of agricultural income taxation in India. This guide clarifies how agricultural income is defined, what ...

The Reserve Bank of India has released a report outlining the FREE-AI framework, a set of principles and recommendations for ...

Subsequently asserted that the twin conditions under Section 263 were absent as the AO had conducted due inquiry. Revenue contended that Section 37(1) disallowed CSR expenses which were not wholly and ...

Introduction When I wrote an article on this topic last year, for the very first time, I stated that rebate was not being allowed from 5th June 2024. After ...

A SEBI consultation paper proposes regulatory changes for Large Value Funds (LVFs) for accredited investors. Proposals include reducing the minimum investment to ₹25 crore, removing restrictions on ...

A summary of the Punjab State Development Tax Act, 2018, as amended in 2025, covering key definitions, tax rates, compliance rules, penalties, and payment ...

SEBI releases a consultation paper proposing to allow resident Indians through retail schemes and mutual funds, to participate more easily in Foreign Portfolio Investors ...

SEBI is seeking public comments on a proposal for a new type of AIF scheme exclusively for Accredited Investors, with a simplified regulatory framework and greater ...

SEBI's new SWAGAT-FI framework aims to simplify FPI and FVCI investments for trusted foreign entities by streamlining registration, compliance, and ...

RBI directs banks, NBFCs, and other entities to implement Supreme Court’s accessibility guidelines for digital KYC, ensuring inclusion for persons with ...

The RBI is transitioning its Cheque Truncation System to a new continuous clearing and settlement model, aiming for faster processing and payment ...

Anybody carrying on the business of Digital Marketing with cash transactions both on the aspect of receipts and payments in cash below 5% of the turnover, which was below Rs.5 Crores as per the ...