IBC Advisory on Heightened Diligence to Prevent Misuse of IBC Proceedings for Fraudulent Purposes: A Wake-Up Call for IP’s Introduction The Insolvency and Bankruptcy Code, 2016 was enacted to provide a transparent, time-bound, and efficient framework for resolving corporate distress, maximizing value for stakeholders, and promoting responsible business conduct. Over the years, the IBC has …
A Lesson in Leadership, Purpose, and Giving Back to the Community : I Love PDF In today’s world, where most successful digital tools quickly move behind paywalls, it’s inspiring to come across stories that remind us that impact is not always measured by profit alone. I recently came across the story behind iLovePDF, a platform …
POSH Compliance & Workplace Safety Services The POSH Act, 2013 — At a Glance POSH Act, 2013 was introduced to provide protection against sexual harassment of women at the workplace and for the prevention and redressal of related complaints. The Act came into force on 9th December 2013 and applies to every workplace in India …
Comparison of major penalty provisions under the Income-tax Act, 1961, vis-à-vis the Income-tax Act, 2025 The Income-tax Act, 2025 has reorganized and renumbered the penalty framework contained in Chapter XXI of the Income-tax Act, 1961. While most penalty provisions have been retained with minimal substantive changes, certain important modifications have been introduced concerning misreporting of …
DTAA Framework – Detailed Explanation with Practical Understanding In this blog, we will discuss the Double Taxation Avoidance Agreement Framework, one of the most important pillars of international taxation. With the increasing movement of individuals, investments, businesses, and services across borders, understanding DTAA provisions has become essential for taxpayers, NRIs, expatriates, multinational companies, and foreign …
Missed the 31 August ITR-3 / ITR-4 Filing Deadline? Here’s What You Need to Know The extended due date of 31 August 2026 for filing ITR-3 and ITR-4 by eligible non-audit taxpayers has now passed. However, taxpayers who missed the deadline still have an opportunity to file their income tax return through the belated return …
GST Portal Update for Tally Users: Complete the New API Access Selection Before 30 September. Businesses using Tally’s Connected GST Services should take note of an important update introduced by GSTN. A new setting has been added on the GST Portal that requires taxpayers to explicitly authorize the GST Suvidha Provider and Application Service Provider …
ESIC Code Allotted at Incorporation but No Employees? Do You Need to File Returns or Surrender the ESIC Registration? Many newly incorporated companies receive an ESIC Registration Code automatically through SPICe+ and AGILE-PRO-S at the time of incorporation. A common question that arises is whether a company with zero employees must file ESIC returns and …
Form 3CD Clause-wise Tax Audit Checklist – FY 2025-26 Form 3CD Clause-wise Tax Audit Checklist – AY 2026-27 (FY 2025-26) What this workbook is built on, and how updates reach you. Form basis Form 3CD as amended by Income-tax (Eighth Amendment) Rules 2025 – Notification 23/2025 dated 28-03-2025, effective 1-4-2025. e-filing schema v2.2. Changes carried …
Individual Health Insurance Premiums Expected to Increase by 22.4% in 2027 Health insurance premiums are on an upward trajectory globally and in India — with projections pointing to continued double-digit increases in 2027. The global context provides useful perspective on the structural forces at work, while India’s specific market dynamics add additional pressure factors. For …