Overview of New Income Tax Act 2025
India Direct TaxAfter more than six decades, India has replaced the Income-tax Act, 1961 (“Old Act”) with the Income-tax Act, 2025 (“New […]
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Direct Tax
Employment-Linked Incentive (ELI) Scheme – July 2025
Direct Tax India Tax UpdatesTo boost employment and improve workforce benefits in India, the Union Cabinet has approved the Employment-Linked Incentive (ELI) Scheme, effective
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Dematerialisation of Securities for Private Companies
Direct Tax India Tax UpdatesThe Ministry of Corporate Affairs (MCA) has expanded the scope of dematerialisation by notifying the Companies (Prospectus and Allotment of
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SM REIT Regulations – Updated
India Direct Tax Tax UpdatesOn 8th March 2024, SEBI officially notified the SM REIT (Small and Medium Real Estate Investment Trusts) Regulations to bring
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Section 43B(h) Disallowance for Payments to MSMEs
India Direct TaxThe Finance Act, 2023 introduced a new clause (h) under Section 43B of the Income Tax Act, 1961, reshaping how
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GIFT City – Framework on Fund Management Entity
Direct Tax IndiaIndia’s GIFT City (Gujarat International Finance Tec-City) has emerged as a strategic international financial hub, attracting global and domestic fund
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GST Implications on Employee Stock Options
Direct Tax India Tax UpdatesThe tax treatment of Employee Stock Options (ESOPs) and similar incentive schemes like Restricted Stock Units (RSUs), Phantom Stocks, and
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Change in Stamp Duty and Registration Fees in Tamil Nadu
Direct Tax IndiaAfter two decades, Tamil Nadu has revised its stamp duty and registration fee structure under the Registration Act, 1908. The
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Introduction of Regulatory Framework for (‘MSM REITs’)
Direct Tax India Tax UpdatesThe real estate industry has undergone remarkable changes over the last few decades. From individual high-rise towers to expansive townships
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GIFT City – Framework on Ship Leasing
Direct Tax India Tax UpdatesIndia’s Gujarat International Fin-Tech City (GIFT City) is positioning itself as a serious player in the global ship leasing space.
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TN Stamp Duty on Amalgamation
Direct Tax India Tax UpdatesA recent ruling by the Madras High Court has reshaped how stamp duty applies to amalgamation orders in Tamil Nadu.
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Electronic Filing of Form 10F
Compliance Direct Tax IndiaWhen an Indian company pays a non-resident and wants to apply a reduced tax rate under a Double Taxation Avoidance
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