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Dematerialization of Shares
APPLICABLE LAW Company Act, 2013 Depositories Act, 1996 WHAT IS DEMATERIALIZATION OF SHARES? The process by which the physical share certificates of a company are
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Income Tax
New Income Tax Rules for Non-Residents Operating Cruise Ships in India
The Central Board of Direct Taxes (CBDT) has issued a new notification on January 21, 2025, introducing special provisions for non-resident businesses engaged in operating
GST
Waiver of Late Fees for GST Annual Return
On January 23, 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued a notification (No. 08/2025 – Central Tax) announcing a significant relief
Income Tax
CBDT sets monetary limit of the Authority in reduction / waiver of Interest Under Section 220(2) of the Income Tax Act
The Central Board of Direct Taxes (CBDT) issued Circular No. 15/2024 on 4th November 2024, specifying monetary limits for various authorities granting such relief. The
