A summary of the Companies Act, 2013 provisions on dividend declaration, including sources of funds, rules for inadequate ...

Learn how DTAAs affect capital gains tax on Indian mutual funds for non-residents. Judicial precedents clarify that gains are ...

A summary of the recent GSTN advisory to hard-lock GSTR-3B forms, and how this change may contradict existing GST laws and ...

The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer ...

Find out if an Indian company's corporate guarantee to a foreign related party without a fee can be considered an export of service under GST, and how to claim a zero-rated ...