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Direct Tax · No change in the rate of corporate tax including surcharge & cess.
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Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
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Buyback is an important provision related to Share Capital of a company. Rule 17 of the Companies Act set out norms for buyback...
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The Input Service Distributor (ISD) mandate, introduced in the Union Budget 2024, will take effect from April 1, 2025, as per amendments to ...
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In this post, I will discuss Secretarial Standards related to Proxies under SS – 2. Right to Appoint: A Member entitled to attend and ...
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The Union Budget 2025 introduces significant amendments to transfer pricing (TP) regulations under the Income Tax Act. These changes focu...
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LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
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The Income Tax Department has developed the latest JAVA base ITR Forms utility. ITR-1 (Sahaj) and ITR-4S (Subam) JAVA base utility has ...
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This Tax Alert summarizes a recent Circular No. 01/2025 dated 21 January 2025 (Circular) issued by the Central Board of Direct Taxes (CBDT...
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