---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

More Highlights

⇒ Detention of Goods & Provisional Release Process under Section 129
April 28, 2025

---

⇒ LOAN AGAINST FIXED INCOME NOT A BUSINESS INCOME
April 28, 2025

---

⇒ Legal Consequences of Ignoring Pvt. Ltd ROC Filing Requirements
April 28, 2025

---

⇒ Inverted Duty Structure (IDS) under GST: How to Claim Refund
April 28, 2025

---

⇒ Moradabad Brass Products/Handicrafts - Lets buy it to support our Artisans.{VOCAL for LOCAL}[One District One Product]
April 28, 2025

---

⇒ High Court Slams GST Department Over Denial of Hearing: Upholds Natural Justice in Merino Industries Case
April 28, 2025

---

⇒ Andhra Pradesh High Court Rules in Favor of Dodla Dairy: Flavoured Milk Classified under Tariff Heading 0402, Not 2202
April 28, 2025

---

⇒ Jaisalmer Handicraft Items:  Let s Buy it to Support our Artisans.[Vocal for Local]{One District One Product}
April 28, 2025

---

⇒ Dhokra Art Let s Buy it to Support our Tribal Artisans[Vocal for Local][One District One Product]
April 28, 2025

---

⇒ Glass handicraft ProductsVocal for LocalOne District One Product (ODOP)
April 28, 2025

---

More Articles

Legislative tool curbing aggressive tax planning and abusive tax avoidance Scheme : Clause 183 of the Income Tax Bill, 2025 Vs. Section 101 of the Income-tax Act, 1961

---

Procedural Safeguards and the Scope of GAAR : Clause 183 of Income Tax Bill, 2025 Vs. Section 100 of Income-tax Act, 1961

---

Curbing aggressive tax avoidance strategies : Clause 182 of the Income Tax Bill, 2025 Vs. Section 99 of the Income-tax Act, 1961

---

Continuation and refinement of the General Anti-Avoidance Rule : Clause 181 of the Income Tax Bill, 2025 Vs. Section 98 of the Income-tax Act, 1961

---

Statutory backbone of India's General Anti-Avoidance Rule (GAAR) : 180 of the Income Tax Bill, 2025 Vs. Section 97 of the Income-tax Act, 1961

---

"Curbing aggressive tax avoidance strategies" under the General Anti-Avoidance Rule (GAAR) : Clause 179 of the Income Tax Bill, 2025 Vs. Section 96 of the Income-tax Act, 1961

---

Countering the tax avoidance through codification of the General Anti-Avoidance Rule (GAAR) : Clause 178 of the Income Tax bill, 2025 Vs. Section 95 of the Income Tax Act, 1961

---

limitation on Debt interest deduction as expenses in cross-border transactions : Clause 177 of Income Tax Bill, 2025 Vs. Section 94B of Income-tax Act, 1961

---

Comprehensive framework for dealing with transactions with any notified jurisdictional areas : Clause 176 of the Income Tax Bill, 2025 Vs. Section 94A of the Income Tax Act, 1961

---

Anti-Avoidance Provisions in Securities Transactions : Clause 175 of the Income Tax Bill, 2025 Vs. Section 94 of the Income-tax Act, 1961

---

Designed provisions to counteract tax avoidance schemes involving cross-border transactions : Clause 174 of the Income Tax Bill, 2025 Vs. Section 93 of the Income-tax Act, 1961

---

Important Definition within the framework of transfer pricing and anti-avoidance measures : Clause 173 of Income Tax Bill, 2025 Vs. Section 92F of Income-tax Act, 1961

---

Statutory Reporting & Penalties for persons entering into international and specified domestic transactions : Clause 172 of the Income Tax Bill, 2025 Vs. Section 92E of the Income-tax Act, 1961

---

Revamped framework of the Transfer Pricing documentation & Penalties : Clause 171 of the Income Tax Bill, 2025 Vs. Section 92D of the Income-tax Act, 1961

---

Harmonizing India's Secondary Adjustment Regime in Transfer Pricing : Clause 170 of the Income Tax Bill, 2025 Vs. Section 92CE of the Income-tax Act, 1961

---

Streamlining APA Implementation and Transfer Pricing Compliance : Clause 169 of Income Tax Bill, 2025 and Section 92CD of Income-tax Act, 1961

---

Enhancing Certainty and Compliance in Transfer Pricing through Advance Pricing Agreements : Clause 168 of the Income Tax Bill, 2025 Vs. Section 92CC of the Income-tax Act, 1961

---

Special provisions concerning the avoidance of tax, specifically empowering to Board to make "safe harbour" rules : Clause 167 of the Income Tax Bill, 2025 Vs. Section 92CB of the Income-tax Act, 1961

---

Role of the Transfer Pricing Officer in Ensuring Arm s Length Compliance : Clause 166 of the Income Tax Bill, 2025 Vs. Section 92CA of the Income-tax Act, 1961

---

Reframing Arm's Length Pricing in India's Evolving Transfer Pricing Regime : Clause 165 of the Income Tax Bill, 2025 Vs. Section 92C of the Income-tax Act, 1961

---

Meaning of Specified Domestic Transactions under Clause 164 of Income Tax Bill, 2025 Vs. Section 92BA of Income-tax Act, 1961

---

Meaning of International Transaction : Clause 163 of the Income Tax Bill, 2025 Vs. Section 92B of the Income-tax Act, 1961

---

Remuneration and interest received by an individual partner from a partnership firm can be subjected to the presumptive taxation Under Section 44AD?

---

Meaning of Associates Enterprise under Clause 162 of the Income Tax Bill, 2025 Vs. Section 92A of the Income-tax Act, 1961

---

Computation of income arising from international transactions and specified domestic transactions : Clause 161 of the Income Tax Bill, 2025 vs. Section 92 of the Income-tax Act, 1961

---

More Notes

PMLA

- Amendment in Notification No. G.S.R. 381(E), dated the 27th June, 2006
April 25, 2025

---

CGST

- Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
April 24, 2025

---

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - 'Mysore Palace Board'
April 24, 2025

---

Cus (NT)

- Goods Imported (Conditions of Transshipment) Regulations, 2025
April 24, 2025

---

Cus (NT)

- Central Board of Indirect Taxes and Customs, appoints the Commissioner of Customs Adjudication), Mumbai
April 24, 2025

---

IT

- The Central Government notifies that no deduction shall be allowed for any expenditure incurred in settling proceedings initiated in connection with any contravention or default.
April 23, 2025

---

Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
April 23, 2025

---

FTP

- Amendment in Import Policy Condition of Synthetic Knitted Fabrics Covered under Chapter 60 of the ITC (HS), 2022
April 23, 2025

---

SEBI

- Securities and Exchange Board of India (Credit Rating Agencies) (Second Amendment) Regulations, 2025
April 22, 2025

---

SEBI

- Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2025
April 22, 2025

---

IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 National Mission for Clean Ganga
April 22, 2025

---

IT

- Central Government notifies the goods of the value exceeding ten lakh rupees for collection of tax at source (TCS) - Liability of seller to collect TCS at time of receipt against sale
April 22, 2025

---

IT

- Income-tax (Eleventh Amendment) Rules, 2025 - 27EQ Quarterly statement of Tax Collection at Source under section 206C
April 22, 2025

---

Cus (NT)

- Amendment in Notification No. 64/1994-Customs (N.T.) dated the 21st November, 1994 - Coastal ports for carrying of trade in coastal goods with all ports in India
April 22, 2025

---

Safeguard

- Seeks to impose safeguard duty on Non-Alloy and Alloy Steel Flat Products
April 21, 2025

---

More Notifications

Customs

- Requirement of CITES Export permit or CITES Reexport certificate for agarwood products
April 25, 2025

---

Customs

- Simplification of procedures related to Air Cargo Movement & Transhipment
April 25, 2025

---

FEMA

- Amendments to Directions - Compounding of Contraventions under FEMA, 1999
April 24, 2025

---

DGFT

- Fixation of one new Standard Input Output Norms (SIONs) at SION A-3685 under 'Chemical and Allied Product' (Product Code 'A').
April 24, 2025

---

DGFT

- Inputs on Amendments for Export of SCOMET Items for 'Testing and Evaluation' purposes
April 23, 2025

---

FEMA

- Exports through warehouses in Bharat Mart in UAE relaxations
April 23, 2025

---

SEBI

- Change in cut-off timings to determine applicable NAV with respect to repurchase/ redemption of units in overnight schemes of Mutual Funds
April 22, 2025

---

FEMA

- Master Directions - Compounding of Contraventions under FEMA, 1999 (Updated as on April 24, 2025)
April 22, 2025

---

FEMA

- Amendments to Directions - Compounding of Contraventions under FEMA, 1999
April 22, 2025

---

DGFT

- Introduction of Mode of Export of Services Field in eBRC Format for Services Exports with effect from May 01, 2025.
April 21, 2025

---

SEBI

- Trading Window closure period under Clause 4 of Schedule B read with Regulation 9 of Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 ( PIT Regulations ) Extension of automated implementation of trading window closure to Immediate Relatives of Designated Persons, on account of declaration of financial results.
April 21, 2025

---

Customs

- Recognition of National Food & Feed Reference Laboratory (NFFRL), Kathmandu, Nepal
April 21, 2025

---

Customs

- Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.
April 21, 2025

---

GST

- Instructions for processing of applications for GST registration
April 17, 2025

---

DGFT

- Amendment in Appendix 2K (Scale of User Charges and Process for Deposit/ Refund of Application Fee/Penalty, etc) of FTP 2023
April 15, 2025

---

More Circulars

⇒ With China and US at intense economic odds, nations are being forced to choose sides
April 28, 2025

---

⇒ India: A partner in progress and prosperity (Keynote Address by Shri Sanjay Malhotra, Governor, Reserve Bank of India - April 25, 2025 - at the US-India Economic Forum organised by the Confederation of Indian Industry (CII) and US India Strategic Partnership Forum (USISPF), Washington DC)
April 28, 2025

---

⇒ Prime Minister Shri Narendra Modi addresses participants during 15th tranche of Rozgar Mela held simultaneously at 47 locations nationwide through Video Conferencing
April 28, 2025

---

⇒ APEDA and the Government of Odisha organises Capacity Building Programme to Boost Agricultural Exports from Odisha in Bhubaneswar
April 28, 2025

---

⇒ India Led with Compassion During COVID-19, Sharing 300 Million Vaccines Globally: Union Minister of Commerce & Industry Shri Piyush Goyal
April 28, 2025

---

⇒ BJP MP Hema Malini demands special economic package for better infra in Mathura
April 27, 2025

---

⇒ Compelling need for ending tax terrorism, brazen corporate favouritism: Cong on World Bank report
April 27, 2025

---

⇒ Sharpening inequality now firmly embedded in nature of country's economic growth: Cong
April 27, 2025

---

⇒ Income Tax employee, mastermind of extortion-cum-dacoity, held after over a year on the run
April 27, 2025

---

⇒ Delhi court sends I-T Dept officer, CA to 3-day custody for 'sabotaging' faceless assessment scheme
April 26, 2025

---

⇒ Continuous dialogue, communication between India and US over bilateral trade agreement: MoS Jitin Prasada
April 26, 2025

---

⇒ CBI arrests two accused including an IRS Officer and a private person on allegations of involvement in sabotaging the Faceless Scheme of Income Tax Assessment
April 26, 2025

---

⇒ CBI arrests two accused including an IRS Officer and a private person on allegations of involvement in sabotaging the Faceless Scheme of Income Tax Assessment.
April 26, 2025

---

⇒ National Industrial Corridor Development Corporation (NICDC) honoured with Udyog Vikas Award
April 26, 2025

---

⇒ Higher taxes on millionaires? Trump says he's open, but many in his party are not
April 26, 2025

---

More News

Payment to cine or tv artists. liability under rcm (44)

---

Charge sheet under section 132. (29)

---

Gst on royalty under rcm (26)

---

Section 74 of cgst (20)

---

Proposed amendment to section 17[5][d] (18)

---

Rcm on rent (17)

---

Royalty payment and gst (16)

---

Benefits of duty under advance authorisation (15)

---

Fraud by a customer to the banker (15)

---

Export of services under gst (15)

---

Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)

---

Itc declined (14)

---

Significance of form gst apl-02 (12)

---

Cenvat of different sites (12)

---

Maharashtra state tax tribunal (12)

---

Go to Forum

Can inspection can be conducted twice for a fy ... (5)

---

Self-plagiarism (5)

---

Applicable tds section and rate for water testing charges ... (3)

---

Non-appealable decisions & order.section 121 ... (5)

---

Discount details on invoice (2)

---

Tds return default for foreign party without pan need guidance ... (6)

---

Purchases from urd (3)

---

Electrical goods itc (5)

---

Gst on export freight for freight forwarders ... (5)

---

Query on recent tcs applicability amendment sale of high-value shoes ... (5)

---

Under section 73 order drop under section 73/74 against payment of gst and ... ... (6)

---

Dismissal of appeal at apl-02 stage (4)

---

Query regarding tds on office utility expenses ... (3)

---

Confiscation of goods at nhava sheva customs ... (5)

---

Section 161 (11)

---

Go to Forum