Budget 2022 - Direct Tax Proposals

Many people seek legal aid, but what about the charged GST? This article details the changes made to the Indian indirect taxation system regarding the GST on legal services.

Wondering about your GST application status? Learn how to check your GST ARN status and track approval, rejection, or pending updates easily.

Filing GST complaints and grievances online is a straightforward process designed to address issues related to GST registration, filing errors, or any disputes regarding the GST system.

Learn how to add or update your bank account on the GST portal. Follow step-by-step instructions, comply with Rule 10A, and avoid GST registration issues.

In today's fast-paced logistics and supply chain environment, ensuring the smooth movement of goods is critical. One key compliance requirement for businesses transporting goods...

A certificate, or C from, is required to conduct business between other states. It is given by the seller of the goods to the purchaser of the commodities to lower the tax rate. This article takes a close look at the C form.

The Black Money Act of 2015 introduced stringent measures to tax undisclosed foreign income and assets held by resident taxpayers in India. What are the consequences for failing to report foreign income or assets, and how does this legislation impact tax compliance for individuals with international holdings?

Learn about GST registration for branches in India. Understand the need for separate GST registration across states and the process involved. Get expert assistance!

Minimum Alternate Tax (MAT)1 has worked as a minimum tax protection in India's corporate tax system.

The CBDT, through its press release dated 28 September 2026, has extended the due date for furnishing the Return of Income for Assessment Year 2026-27 in the case of persons covered under the specified category in the table to Explanation 2 to section 139(1) of the Income-tax Act, 1961, i.e. persons whose accounts are subject to audit under the Act. The original due date for furnishing the return was 31 October 2026. The CBDT has extended this date by 21 days, and the revised due date is 21 November 2026.

Adhering to the principles of "due processes", Indian judicial and regulatory authorities have been taking steps to reduce delays in adjudicatory processes.

On 25 August 2026, the Ministry of Labour and Employment issued two notifications (Notifications) under the Code on Wages, 2019 (Wage Code), thereby operationalising specified provisions relating to payment of statutory bonus for establishments for which the appropriate government is the Central Government. The Wage Code consolidates the legislative framework governing wages and related employee entitlements, including the regime previously governed by the Payment of Bonus Act, 1965.

The Supreme Court in Vanashakti v Union of India, 2025 SCC OnLine SC 1703 held that Environmental Clearance (EC) is necessary for all large scale building and construction projects including educational institutions under the Environmental Impact Assessment (EIA) Notification, 2006 (EIA Notification).

The Hon’ble Punjab and Haryana High Court (HC) in Jyoti Sareen vs. UOI & Others (CWP No. 15791-2024 (O&M)) (Order) held the retrospective amendments carried out vide the Finance Act, 2026, with respect to the powers of the Jurisdictional Assessing Officer (JAO) to issue a reopening notice under section 148 (Reopening Notice) of the Income-tax Act, 1961 (IT Act), as unconstitutional, being violative of the ‘doctrine of separation of powers’ and thus violative of Article 14 of the Constitution of India.

In Kotak Mahindra Bank Limited v Trupti Sanjay Mehta and Others, 2026 INSC 943 (Kotak Mahindra), the Hon’ble Supreme Court of India considered whether a bank as defined under Section 2(1)(c) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) could invoke the provisions of the SARFAESI Act to recover a secured debt acquired from an entity which was not covered under the ambit of the SARFAESI Act at the time of disbursement of the loan.

The Maharashtra Stamp (Fourth Amendment) Bill, 2026 (Bill) introduced in the Maharashtra Legislative Assembly on 7 July 2026 proposes a significant reform to the stamp duty treatment of guarantees under the Maharashtra Stamp Act, 1958 (Maharashtra Stamp Act).

The Securities and Exchange Board of India (SEBI) issued a consultation paper on 23 July 2026 (Consultation Paper). The Consultation Paper proposes a comprehensive review of the SEBI (Portfolio Managers) Regulations, 2020 (PMS Regulations).

On 20 July 2026, the Department of Telecommunications (DoT) notified the Telecommunications (Authorisation for Telecommunication Network) Rules, 2026 (Rules). The Rules operationalise Section 3(1)(b) of the Telecommunications Act, 2023 and establish a framework for six categories of telecommunication network authorisations: infrastructure provider (IP) (formerly, IP-I), digital connectivity infrastructure provider (DCIP), internet exchange point (IXP) provider, satellite earth station gateway (SESG) provider, cloud-hosted telecommunication network (CTN) provider and mobile number portability (MNP) provider.

On 29 September 2026, the Advertising Standards Council of India (ASCI) released the Guidelines for Responsible Labelling of Synthetically Generated Content in Advertising (Guidelines), following consultation on the draft guidelines issued in May 2026. The Guidelines set out labelling requirements for synthetic content in advertisements and identify prohibited use cases. The Guidelines come into effect three months after the date of publication (i.e., 29 December 2026).

On 9 September 2026, the Department of Consumer Affairs, Ministry of Consumer Affairs, Food and Public Distribution, notified the Consumer Protection (E-Commerce) (Amendment) Rules, 2026 (2026 Amendment), amending the Consumer Protection (E-Commerce) Rules 2020 (E-Commerce Rules).