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Benefit of fresh lease life of 8 years to tax losses of amalgamating company: Proposed to be Withdrawn

Benefit of fresh lease life of 8 years to tax losses of amalgamating company: Proposed to be Withdrawn

As per Section 72A and Section 72AA of the Income tax Act, 1961 (ITA), accumulated loss and unabsorbed depreciation of amalgamating/predecessor company are deemed to…

Incentives to International Financial Service Centre (IFSC)

Incentives to International Financial Service Centre (IFSC)

The International Financial Services Centre (IFSC) in India has the potential to play a significant role in attracting global investments, promoting financial services, and boosting…

Budget 2025 Highlights: What’s New in TDS and TCS provisions

Budget 2025 Highlights: What’s New in TDS and TCS provisions

Budget 2025 has focused on rationalization of TDS and TCS provisions. The new norms are directed towards easing compliance provisions for businesses and also aim…

A long-awaited and well-deserved change: Reforms in Personal Income Tax

A long-awaited and well-deserved change: Reforms in Personal Income Tax

This was a historic 8th budget for Finance Minister Nirmala Sitharaman, the second of Modi Government 3.0, and finally, the middle class has been appeased.…

Budget 2025 Expectation: For Sustainable Energy Sector

Budget 2025 Expectation: For Sustainable Energy Sector

India is the third-largest producer and consumer of electricity worldwide. Increased industrialization, rural electrification projects, and increased per capita consumption are expected to further increase…

Top 6 Budget 2025 Expectations: For Individual Taxpayers

Top 6 Budget 2025 Expectations: For Individual Taxpayers

Government of India is already in the process of simplifying the income tax laws by introducing a new tax regime, TDS rate rationalization, a user-friendly…

Budget 2025 Expectation: Semiconductor Industry

Budget 2025 Expectation: Semiconductor Industry

As February approaches, everyone is looking ahead to the Union Budget 2025. The government's primary focus for this fiscal year is expected to be economic…

Decoding LinkedIn India’s SBO Disclosure Dilemma

Decoding LinkedIn India’s SBO Disclosure Dilemma

In the recent past, LinkedIn Technology Information Private Limited (“LinkedIn India” or “the Company”) has faced adjudication proceedings before the Registrar of Companies (“RoC”) for…

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