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Comprehensive Analysis of Section 83 of CGST Act & Rule 159: Provisional Attachment
Introduction The Goods and Services Tax (GST) regime introduced significant changes to the Indian taxation system, aiming for simplicity, efficiency, and revenue protection. Among
Comprehensive Guide to Filing GSTR-9 Annual Return Online
Introduction Filing the GSTR-9 annual return in India is a critical task for businesses, requiring meticulous reporting of sales, purchases, and reverse charge mechanism (RCM) data
Section 194A: TDS on Interest Other Than ‘Interest On Securities’
Introduction The Indian Income Tax Act, of 1961, incorporates various provisions to regulate and streamline tax deductions at source (TDS). Section 194A specifically deals with TDS
Supreme Court Ruling on Alteration of Charges: Ensuring Fair Trial Procedures
Introduction In a recent landmark judgment, the Supreme Court of India held that any alteration of charges during a trial must be accompanied by opportunities for the parties to re
Sovereign Gold Bonds: Unlocking the Potential of Secure Gold Investments
Introduction Sovereign Gold Bonds (SGBs) have emerged as a lucrative investment option for individuals seeking exposure to the gold market while enjoying the benefits of security a
Intra-State and Inter-State Supply under the GST Framework: Comprehensive Analysis
Introduction The Goods and Services Tax (GST) regime in India revolutionized the taxation system, aiming for simplicity, uniformity, and efficiency. Central to this framework is th
Gratuity Calculations: Dynamics of Allowances and Upper Caps in Gratuity Regulations
Introduction The Payment of Gratuity Act, 1972, plays a pivotal role in ensuring fair compensation for employees upon their retirement or resignation. However, the interpretation o
Manipur High Court’s Interpretation of Section 43 NDPS Act in ‘Chance Recovery’ Cases
Introduction The Manipur High Court recently ruled on the applicability of Section 43 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) in cases of chance reco
Constitutional Powers of the Leader of Opposition in India
Introduction The Leader of the Opposition (LoP) plays a critical role in Indian democracy by ensuring that the government remains accountable and transparent. This article explores
Registration as Recruiting Agents: Navigating Overseas Recruitment Guidelines under the Emigration Act, 1983
Guidelines for Registration as Recruiting Agents In today’s interconnected world, the demand for skilled labor across international borders has led to a surge in overseas emp
