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Section 96 LARR Act 2013: Income Tax Exemption on Compensation
Executive Summary The application of Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (LAAR Act) to rail
TDS on Virtual Digital Assets: Legal Framework Explained
Introduction The emergence of Virtual Digital Assets (VDAs) represents one of the most significant developments in the global financial landscape over the past decade. These assets
Advance ruling mechanisms under GST
Introduction The Goods and Services Tax framework in India introduced several mechanisms to ensure clarity and certainty in tax matters for registered taxpayers. Among these, the a
