Residential Status under Indian Income-tax Law
Applicable for FY 2025–26 and FY 2026–27 Residential status is determined separately for each financial…
Income-tax Rules, 2026 – A Practical Overview for FY 2026-27 (AY 2027-28)
The Ministry of Finance has notified the Income-tax Rules, 2026 in exercise of its powers…
Capital gains on sale of agricultural land and residential property – technical analysis of taxation and exemption planning (India)
Capital gains arise under section 45 on transfer of a “capital asset” as defined in…
Income Tax Department carries out nation-wide verification exercise on restaurants suppressing turnover
Overview The Income Tax Department has carried out an analysis-led compliance intervention in the Food…
New vs Old Tax Regime: Which Is Better for Salaried Employees in 2026?
Choosing between the New Tax Regime and the Old Tax Regime is one of the…
Lower Tax Deduction Certificate (LDC) for FY 2026–27
A Professional Advisory By A R M R & Associates, Chartered Accountants Introduction Tax Deducted…
Section 194J: TDS on Professional & Technical Fees – Scope, Rates, Threshold & Key Case Laws
Overview Section 194J governs Tax Deducted at Source (TDS) on specified payments made to resident…
THE INSOLVENCY AND BANKRUPTCY CODE(AMENDMENT) ORDINANCE, 2021
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 4th April, 2021/ Chaitra 14, 1943 (Saka) THE INSOLVENCY…
E Invoicing in GST
E-invoicing has been initiated with effect from 1st October, 2020 (For Aggregate turnover exceeding 500 crores).…
TDS on Cash Withdrawals: Old Rules vs New Rules Under Income Tax Act 2025
Tax Deducted at Source (TDS) on cash withdrawals discourages excessive cash usage and promotes digital…