Author: Kewal Garg

Struggling with Annual GST Return GSTR-9/9C for FY 2024-25? GSTN FAQs covers auto-population, ITC reporting, and late fees to help you file accurately.

Explore India’s new Labour Code regime 2025: simplified laws, digital compliance, workers' protections, ease of doing business and global alignment.

IBBI issues Circular No. IBBI/CIRP/88/2025, enhancing due-diligence requirements u/s 29A during the Corporate Insolvency Resolution Process (CIRP). Learn updated duties of RPs, PRAs, and CoC members for compliance.

GSTN explains key aspects of Annual GSTR 9/9C Filing for FY 2024-25 through a set of 24 FAQs. Common doubts on auto-population rules, ITC adjustments and reporting requirements clarified.

Explore the definition of "public sector company" under Section 2(36A) of the Income Tax Act, 1961, including ties to the Companies Act, 2013. Understand government ownership thresholds, subsidiaries, and …

Learn about approved gratuity and superannuation funds under the Income Tax Act, 1961. Understand tax benefits, compliance rules, and key limits for Indian employers and employees.

Learn what a recognised provident fund means under Section 2(38) of the Income-tax Act, 1961. Understand tax deductions under Section 80C, exemptions on interest and withdrawals, and compliance rules …

Understand Section 2(11) of the Income Tax Act. Learn what a block of assets is, its purpose, depreciation rules, and key compliance tips.

Explore the comprehensive definition of "company" under Section 2(17) of the Income Tax Act, 1961, encompassing Indian and foreign entities, deemed institutions, and their tax implications for accurate compliance.

Explore Section 2(18) of the Income Tax Act, 1961, defining companies with substantial public interest. Learn criteria for tax benefits, including government ownership and shareholding patterns.