TDS provisions require deductors to withhold tax from payments to residents. Learn TDS rates on salary, rent, professional fees, contractor payments, and other key sections under Income Tax Act 2025.

TaxClue Team

13 May

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Labour Laws

Minimum Wages Act 1948: Fixation, Revision and Enforcement of Minimum Wages

Minimum Wages Act 1948 requires employers to pay minimum wages fixed by government for scheduled employments. Learn about wage fixation, variable DA, enforcement, and transition to Code on Wages 2019.

Directorship KYC: DIR-3 KYC Annual Filing and DIN Compliance

Every director holding DIN must file DIR-3 KYC annually to keep DIN active. Learn about DIR-3 KYC process, documents, due dates, and consequences of non-compliance under Companies Act 2013.

SEBI Mutual Fund Regulations: NAV, SID, KIM and Investor Rights

SEBI regulates mutual funds through the MF Regulations 1996. Learn about AMC structure, NAV computation, Scheme Information Document, KIM, TER, and investor rights under SEBI regulations.

SEBI Insider Trading Regulations 2015: UPSI, Trading Window and Code of Conduct

SEBI Prohibition of Insider Trading Regulations 2015 prohibit trading on unpublished price sensitive information. Learn about UPSI definition, trading window closure, pre-clearance, and penalty provisions.

HSN and SAC Codes: Classification of Goods and Services Under GST

HSN codes classify goods and SAC codes classify services under GST. Learn about mandatory HSN/SAC disclosure, turnover-based requirements, digit requirements, and consequences of incorrect classification.

Trade Secret Protection in India: Legal Framework and Enforcement

India has no dedicated trade secret law but trade secrets are protected through contracts, confidentiality agreements, and common law. Learn how to protect proprietary business information in India.

Contract Labour Regulation: Contract Labour Act 1970 and Principal Employer Obligations

Contract Labour (Regulation and Abolition) Act 1970 regulates use of contract labour in establishments. Learn about registration, licensing, principal employer liability, welfare facilities and abolition provisions.

SARFAESI Act 2002: Enforcement of Security Interest Without Court Intervention

SARFAESI Act 2002 empowers banks and financial institutions to enforce security interests (mortgage, pledge, hypothecation) without court intervention. Learn the process, timelines, borrower rights and DRT remedies.