Introduction The GSTN has enabled electronic filing of Opt-In Declarations for Specified Premises under Notification No. 05/2025 – Central Tax (Rate), dated 16th January 2025.

As Financial Year 2025-26 draws to a close, it is the right time to revisit and take stock of the income tax changes applicable for

Introduction The GSTN has issued an important Advisory & FAQs on 29 December 2025 introducing strict system-level validations for Input Tax Credit (ITC) reversal, ITC

Introduction Tax Deductors and collectors are permitted under the Income Tax law to rectify errors in filed TDS/TCS returns through correction statements. However, this facility

Introduction Changing employment during a financial year is increasingly common among salaried taxpayers. However, many employees face an unexpected additional income tax liability at the

Form BEN-2 is one of the most scrutinised ROC filings under the Companies Act, 2013. With increasing focus on transparency and identification of real owners,