Provisions under Section 14A of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Special provision for specified actionable claims supplied by a person located outside taxable territory”.

Enhance understanding of glossary/terminology of e-Invoicing terms with the help of GSTN Guide. Explore e-Invoice process, IRP significance, unique IRN, AATO relevance, and more.

Discover the essential steps for implementing GST e-Invoicing in India. Learn about eligibility, exemptions, reporting process, and verification. Stay GST compliant!

Explore India's Income-tax Advance Rulings framework with the help of comprehensive guide. Understand legal provisions, procedures, and tax predictability.

Explore RBI's transparent lending guidelines for SCBs, NBFCs, and HFCs, offering interest rate flexibility and borrower empowerment in India's financial landscape.

RBI's new guidelines on penal charges in lan accounts to ensure fairness, transparency, and credit discipline, effective from January 1, 2024.

An overview of the CBDT's latest amendment to Income Tax Rule 26, outlining specified exchange rates for TDS on foreign currency payments.

RBI's UDGAM portal, launched to assist public in finding and claiming unclaimed deposits across banks, to be fully operational by 15th October 2023.

CBDT clarifies applicability of exemption u/s 10(10D) in respect of receipts from Life Insurance Policies in different situations, vide Circular 15/2023.

ICAI has released Guidance Note 2023 to standardize ‘Financial Statements of Limited Liability Partnerships (LLPs)’, for comprehensive financial reporting, from FY 2024-25.