7/12 and 8A Form Gujarat: How to Read Property Card Step-by-Step
Section 1: Understanding Gujarat Land Records — The Complete Ecosystem Every year, thousands of Gujarat residents lose money, time, and legal battles simply because they could no
Non-Compete Clauses in India 2026: Enforceability in Employment Contracts vs Shareholder Agreements
Executive Summary Key Takeaway: Understanding the non-compete clauses in India 2026 starts here — post-employment non-competes in Indian employment contracts are void under Secti
India’s Foreign Contribution (Regulation) Amendment Bill, 2026
ABSTRACT: The Foreign Contribution (Regulation) Amendment Bill, 2026, introduced in the Lok Sabha on 25 March 2026, proposes the most sweeping structural revision to India’
Livestream Donations and the TDS Gap on Creator Income in India: Why Streamers and Influencers Have No Withholding
Introduction India’s creator economy has grown into a multi-billion-rupee ecosystem, where gaming streamers attract thousands of viewers, YouTubers monetize every upload, and
Income Tax Treatment of Carbon Credits: Asset, Income, or Capital Receipt Under the IT Act, 1961?
Introduction Carbon credits — formally known as Certified Emission Reductions (CERs) — have occupied an increasingly contentious space in Indian tax jurisprudence over the past
TDS on Salary for Remote Employees Across Multiple Indian States Under Section 192: Compliance Challenges”
Introduction The rise of remote work in post-pandemic India has created a TDS on salary compliance challenge that neither the Income Tax Act, 1961 nor the CBDT has clearly addresse
Crypto Losses Under Section 115BBH: Why the No-Set-Off Rule Creates an Unconstitutional Tax on Notional Gains
Introduction When the Finance Act, 2022 introduced Section 115BBH into the Income Tax Act, 1961, it created one of the most structurally aggressive tax provisions that India’
Angel Tax Abolition 2024: Section 56(2)(viib) Removed
The Twelve-Year Burden: What Was Angel Tax? When Finance Minister Pranab Mukherjee introduced the Finance Act, 2012, he inserted a clause into the Income Tax Act, 1961 that would g
GST on Crypto-to-Crypto Swaps: Is It Barter Under Schedule I, or Does Section 7 Even Apply to Decentralized Exchanges?
Introduction The law relating to GST on cryptocurrency in India occupies a space that is simultaneously over-discussed and under-resolved. As decentralized finance (DeFi) expands,
Input Tax Credit on CSR Expenses: Why the Statutory Exclusion Under Section 17(5) Contradicts Constitutional Cooperative Federalism
Introduction India’s Goods and Services Tax framework rests on a foundational promise: that taxes paid on business inputs will be credited against output tax liability, there
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