Blog

Insights, articles and updates from our practice

All (66) Company Law (8) GST (33) Income Tax (25)

Income Tax

GAAR Clarification on Old Investments

By Goyal Raj Kumar & Associates 03 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has provided much-needed clarity on the applicability of General Anti-Avoidance Rules (GAAR) to legacy investments. Key Clarification by CBDT The recent amendm...

#income tax #tax update

Income Tax

CBDT Revises DIN Requirements for Income-tax Communications (Circular 4/2026)

By Goyal Raj Kumar & Associates 02 Apr 2026 2 min read

The Central Board of Direct Taxes (CBDT) has strengthened compliance norms by updating the rules for quoting the Document Identification Number (DIN) in all income-tax communications. What is DIN and...

#income tax #tax update

Company Law

DIR-3 KYC: When Will You Need to File- (Illustrations Explained)

By Goyal Raj Kumar & Associates 02 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has clarified DIR-3 KYC filing timelines through practical illustrations, helping directors better understand their compliance obligations. Key Clarifications o...

#company law #tax update

Income Tax

CBDT Press Release dated 1st Apr 26: IT Act, 2025 comes into force from 1st Apr 26

By Goyal Raj Kumar & Associates 01 Apr 2026 1 min read

The Central Board of Direct Taxes (CBDT) has announced that the Income-tax Act, 2025 is now effective from 1st April 2026, replacing the long-standing Income-tax Act, 1961. Key Highlights of the New L...

#income tax #tax update

Company Law

MCA Update: DIR-3 KYC Now Once in 3 Years from 31 Mar 2026

By Goyal Raj Kumar & Associates 01 Apr 2026 2 min read

The Ministry of Corporate Affairs (MCA) has introduced a significant relaxation in DIR-3 KYC compliance requirements, effective from 31st March 2026. Key Changes in DIR-3 KYC Compliance Triennial Fi...

#company law #tax update

Income Tax

All ITR Forms Notified for AY 2026-27

By Goyal Raj Kumar & Associates 01 Apr 2026 2 min read

The Government has officially notified all Income Tax Return (ITR) forms for Assessment Year (AY) 2026–27 through the e-Gazette. These forms apply to Financial Year (FY) 2025–26 and are cr...

#income tax #tax update

Income Tax

Key Takeaways: CAM charges taxable under section 194C, not section 194-I; SLP dismissed by SC

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

Businesses often pay Common Area Maintenance (CAM) charges for upkeep and shared facilities in commercial premises. A key tax question is whether such payments attract TDS under section 194-I (rent) o...

#income tax #case law

Income Tax

Income Tax Offices Open on 31 March Despite Holiday

By Goyal Raj Kumar & Associates 31 Mar 2026 2 min read

In a significant move to support taxpayers, the CBDT has directed all Income-tax offices to remain open on 31 March 2026, even though it coincides with Mahavir Jayanti. This ensures smooth closure of...

#income tax #tax update

Income Tax

New Procedure for Form 121 & UIN Allotment from April 2026

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

The tax authorities have introduced a structured compliance framework for cases where tax is not deducted at source, enhancing transparency and reporting standards. Key Update by CBDT The Central Boar...

#income tax #tax update

GST

Key Takeaways: Input Service Distributor must distribute only eligible ITC, not merely invoice-based tax.

By Goyal Raj Kumar & Associates 30 Mar 2026 2 min read

Recent developments in GST litigation have clarified an important aspect of Input Service Distributor (ISD) compliance, bringing relief and guidance to businesses operating across multiple locations....

#gst #case law

← Previous Page 6 of 7 Next →

Blog

Quick Enquiry