Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
REIT and InvIT: Tax Treatment, SEBI Regulations and Investor Benefits
REITs and InvITs are SEBI-regulated investment vehicles for real estate and infrastructure. Learn about their tax treatment, distribution waterfall, SPV structure, and Section 10(23FCA) exemptions.
POSH Act: Prevention of Sexual Harassment at Workplace — Compliance and Inquiry
The Prevention of Sexual Harassment (POSH) Act 2013 mandates all workplaces with 10 or more employees to constitute an Internal Complaints Committee. Learn about ICC constitution, inquiry process, and penalties.
Consumer Protection Act 2019: Complaint Process and E-Commerce Regulations
Consumer Protection Act 2019 provides stronger consumer rights including class action suits, product liability, e-commerce regulation, and mediation. Learn how to file consumer complaints and new e-commerce rules.
FEMA Current Account Transactions: Permissible Payments and Remittances
Under FEMA, current account transactions are generally permissible. Learn about the three schedules under FEMA Current Account Rules, RBI prior approval requirements, and LRS scheme for resident individuals.
Cyber Law: Information Technology Act 2000 — Offences, Penalties and Adjudication
IT Act 2000 governs cyber crimes, data protection, electronic contracts, and digital signatures in India. Learn about key offences, penalties, adjudicating officers, and the IT (Amendment) Act 2008.
Enforcement of Arbitral Awards: Section 36 and Cross-Border Award Enforcement
Arbitral awards are enforced under Section 36 of Arbitration and Conciliation Act 1996. Learn about enforcement of domestic and foreign awards, New York Convention, grounds for refusal, and Indian Supreme Court rulings.
Sole Proprietorship in India: Registration, Taxation and Legal Framework
A sole proprietorship is the simplest business form in India with no separate registration. Learn about Udyam registration, GST registration, bank account opening, tax treatment, and conversions.
Nidhi Company: Formation, Rules and Compliance Under Companies Act 2013
Nidhi companies are a category of NBFCs regulated by MCA that accept deposits from and lend to members only. Learn about Nidhi company formation, regulatory requirements, and MCA compliance.
Section 9: Deemed Income of Non-Residents and Business Connection in India
Section 9 of Income Tax Act deems certain incomes of non-residents as arising in India. Learn about business connection, royalty, FTS, capital gains, and DTAA overriding Section 9 provisions.
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