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A Deep Dive into the Income Tax Rules, 2026: Key Implications for Charitable Trusts and Non-Profit Organisations
1. Introduction — The Landscape of ChangeThe enactment of the Income Tax Act, 2025 has fundamentally restructured the legal landscape for charitable trusts and non-profit organisations (NPOs) in India...
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Interrelation of Rule 39, Section 16 & Section 20 of the CGST Act, 2017: An Analytical Overview
OverviewAre you functioning as an Input Service Distributor (ISD) under Section 2(61) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), responsible for allocating Input Tax Credit (ITC...
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GST Implications on Cross-Border Secondment and Expatriate Employment: Legal Developments Post-NOS, Metal One, Alstom, Bharathi Cement, and Huawei
OverviewThe GST treatment of cross-border secondment and expatriate postings to Indian companies has seen significant legal evolution in recent years. The central question is whether assigning foreign...
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Comprehensive Review of Amendments in the Finance Bill, 2026 as Passed by Lok Sabha
The Lok Sabha approved the Finance Bill, 2026 on March 25, 2026. Although most proposals remained intact, several significant adjustments have been introduced, particularly in areas such as share buyb...
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Extension of Time Period for Revising Income Tax Returns for AY 2025-26: Key Amendments by Finance Act, 2026
Introduction to Key Amendments in Finance Act, 2026The Finance Act, 2026, which received notification on March 30, 2026, has introduced several changes to the Income-tax Act, 1961. Among the most sign...
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Deadline for Imposing Penalties under Income Tax Law: An Analysis
Introduction: Judicial Perspective and Legislative IntentThe Supreme Court, in the landmark case of ITO v. Ch. Atchaiah (1996) 218 ITR 239 (SC), established that the rightful assessee is obligated to...
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Corporate Laws (Amendment) Bill, 2026: Paving the Way for Enhanced Corporate Governance
1. OverviewOn March 23, 2026, the Corporate Laws (Amendment) Bill, 2026 was tabled in the Lok Sabha. It proposes significant updates to the Companies Act, 2013 and the Limited Liability Partnership Ac...
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Evolving Responsibilities of Governing Boards in Digital Data Protection: Sectoral Analysis under India’s New Data Laws
Introduction: A New Chapter in Data SecurityIndia is witnessing a paradigm shift in the protection of digital personal data with the introduction of the Digital Personal Data Protection Act, 2023 (DPD...
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SEBI Elevates Abridged Prospectus: ICDR Amendments Prioritize Clarity and Digital Access for IPO Investors
1. OverviewOn March 16, 2026, the Securities and Exchange Board of India (SEBI) issued the ICDR (Amendment) Regulations, 2026 via Circular No. 299. While these changes to the SEBI (Issue of Capital an...
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Judicial Perspective on Cash Seizure During GST Search Operations
OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...
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Major Features of the Corporate Laws (Amendment) Bill, 2026
OverviewThe Corporate Laws (Amendment) Bill, 2026, recently tabled in the Lok Sabha, aims to update India’s company law landscape by introducing specific amendments to the Companies Act, 2013, and the...
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Finance Bill 2026: Rethinking Taxation of Unexplained Income—Balancing Deterrence and Voluntary Compliance
1. OverviewThe Finance Bill, 2026, introduces significant reforms in how unexplained income is taxed in India. While the Bill is recognized for its decriminalization measures, its proposed modificatio...
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A Comprehensive Analysis of Consent Management Operationalisation Under India’s DPDP Act and Rules
1. IntroductionThe introduction of the Digital Personal Data Protection Act, 2023 (DPDP Act) in India marks a significant shift toward a consent-centric data governance model. Consent is not merely a...
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Cross-Border Employee Deployment in India: Reframed Tax Insights on Secondment and Employer of Record (EOR) Models
Introduction to Workforce Deployment by Foreign CompaniesForeign enterprises, particularly from countries like Japan, often initiate their business activities in India by deploying employees before se...
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Penalty on Company and Directors for Incorrect Interim Dividend Deposit: Analysis of ROC Adjudication
Introduction and Case BackgroundThis article reviews a notable case involving M/s. Syratron Technologies Private Limited, where both the company and its managing director were penalized by the Registr...
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Analysis of Employee Secondment under GST: Differentiating Employer–Employee Services from Manpower Supply
OverviewThe taxation of employee secondment and expatriate deputation arrangements under Indian GST has historically been a subject of dispute. The Supreme Court’s judgment in CC, CE & ST v. Northern...
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Director’s Personal Liability under GST: Navigating the Legal Risks and Compliance Imperatives
Introduction: Evolving Landscape of Director Liability under GSTThe principle that a company stands apart as a distinct legal entity from its directors and shareholders is fundamental to Indian compan...
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Decoding GST Audit Triggers: Digital Surveillance, Compliance Pitfalls, and Practical Risk Mitigation in India's GST Framework
1. Introduction: The Shift Towards Data-Driven GST ComplianceSince its inception, India's Goods and Services Tax (GST) has transformed from a basic tax reform into a robust, technology-oriented compli...
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Judicial Perspective on Cash Seizure During GST Search Operations
OverviewSearch and seizure are among the most potent investigative mechanisms at the disposal of tax authorities under the Central Goods and Services Tax Act, 2017 (CGST Act), primarily to counteract...
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Legal Evolution Post-GKN Driveshafts Ruling: A Comprehensive Analysis
OverviewThe Supreme Court’s decision in GKN Driveshafts (India) Ltd. v. ITO fundamentally reshaped the process of reassessment under the Income Tax Act, 1961, and has continued to influence the framew...