If your business remits money to non-residents – royalties, technical or professional service fees, interest, dividends, or management charges – […]
TDS on Cross-Border Payments: What Changes from 1 April 2026 Under ITA 2025 Read More »
India’s tax landscape undergoes a significant structural shift from 1 April 2026, when the Income-tax Act, 2025 (ITA 2025) replaces
TDS & TCS: FY 2025-26 vs. FY 2026-27 – A Complete Comparative Guide Read More »
Background The Corporate Laws (Amendment) Bill, 2026 (“the Bill”) has been introduced in the Lok Sabha on March 23, 2026,
Key changes proposed in Corporate Laws (Amendment) Bill, 2026 Read More »
After more than six decades, India has replaced the Income-tax Act, 1961 (“Old Act”) with the Income-tax Act, 2025 (“New
Overview of New Income Tax Act 2025 Read More »
Summary Most individuals and businesses approach International tax advisors in India for tax compliance, return filing, and refunds. But in
To boost employment and improve workforce benefits in India, the Union Cabinet has approved the Employment-Linked Incentive (ELI) Scheme, effective
Employment-Linked Incentive (ELI) Scheme – July 2025 Read More »
The Ministry of Corporate Affairs (MCA) has expanded the scope of dematerialisation by notifying the Companies (Prospectus and Allotment of
Dematerialisation of Securities for Private Companies Read More »
Indian startups that once shifted their parent companies abroad for better funding access and regulatory ease are now making their
Reverse Flip from Singapore to India Read More »
This blog is a practical guide for Shopify Partners in India, walking through the complete tax and regulatory journey—from setting
Shopify Partners – Tax & Regulatory Landscape in India from Start to Exit Read More »
On 8th March 2024, SEBI officially notified the SM REIT (Small and Medium Real Estate Investment Trusts) Regulations to bring
SM REIT Regulations – Updated Read More »
The Finance Act, 2023 introduced a new clause (h) under Section 43B of the Income Tax Act, 1961, reshaping how
Section 43B(h) Disallowance for Payments to MSMEs Read More »
This edition (#15) of the M2K Advisors Succession Planning Series explains the concept of bequest under a will—how it works,
Bequest under a Will Read More »
The scope of angel tax under Section 56(2)(viib) of the Income Tax Act, 1961 has widened significantly. With amendments introduced
Increase in Scope of Valuation for Angel Tax Purposes Read More »
India’s GIFT City (Gujarat International Finance Tec-City) has emerged as a strategic international financial hub, attracting global and domestic fund
GIFT City – Framework on Fund Management Entity Read More »
The tax treatment of Employee Stock Options (ESOPs) and similar incentive schemes like Restricted Stock Units (RSUs), Phantom Stocks, and
GST Implications on Employee Stock Options Read More »
After two decades, Tamil Nadu has revised its stamp duty and registration fee structure under the Registration Act, 1908. The
Change in Stamp Duty and Registration Fees in Tamil Nadu Read More »
The real estate industry has undergone remarkable changes over the last few decades. From individual high-rise towers to expansive townships
Introduction of Regulatory Framework for (‘MSM REITs’) Read More »
India’s Gujarat International Fin-Tech City (GIFT City) is positioning itself as a serious player in the global ship leasing space.
GIFT City – Framework on Ship Leasing Read More »
A recent ruling by the Madras High Court has reshaped how stamp duty applies to amalgamation orders in Tamil Nadu.
TN Stamp Duty on Amalgamation Read More »
This part of M2K’s Succession Planning Series (#29) focuses on how various landmark legal rulings have shaped the understanding of
Taxation of Trust – Part 5 Read More »
In Part I of the Taxation of Trust series, we explored how private trusts are taxed and how the trust’s
Taxation of Trust – Part 2 Read More »
Trusts are often used as estate planning tools, but when it comes to taxes, things get a bit murky. Unlike
Taxation of Trust – Part I Read More »
In this edition of M2K Advisors’ Succession Planning Series (#20), we explore four major court rulings that have helped define
Landmark decisions on the Validity of the Will Read More »
This blog, part of M2K Advisors’ Succession Planning Series (#19), takes a practical look at how wills can be contested—and
Contesting a Will and Safeguard Measures Read More »
While most people think wills are only governed by the Indian Succession Act, the truth is that several other laws
laws relating to Wills – Part I Read More »
This edition (#18) of the Succession Planning Series by M2K Advisors picks up from Part I and focuses exclusively on
Laws relating to Wills – Part II Read More »
This blog is part of M2K Advisors’ Succession Planning Series (#14) and focuses on three crucial yet often misunderstood elements
Attestation, Alteration and Revocation of Wills Read More »
When someone passes away, it’s not always their absence that causes stress. It’s the confusion. The paperwork. The questions about
REGISTRATION OF A WILL, PROBATE AND LETTER OF ADMINISTRATION – WILLS Read More »
Drafting a Will isn’t just about dividing wealth—it’s about clarity, intention, and peace of mind. This blog breaks down everything
Drafting of a Will Read More »
Let’s be honest—most people don’t want to think about Wills until it’s too late. But the truth is, having a
Introduction to Will under Indian Succession Act Read More »
Whenever someone talks about starting a business in Singapore, the first thing you hear is how “easy” it is. True,
Doing Business Guide Read More »
When a Christian passes away without a valid Will, the law doesn’t leave things to chance. The Indian Succession Act,
Rules of Intestate Succession for Christians Read More »
When a Hindu person dies without leaving a Will, there’s a legal roadmap for who inherits what. That map is
Key Aspects in Hindu Succession Act, 1956 Read More »
When a Hindu woman passes away without writing a Will, her property isn’t automatically passed down to her children or
Intestate Succession for Hindu Female Read More »
When a Hindu male passes away without leaving a valid Will, the Hindu Succession Act, 1956 comes into play. It
Illustrations on Intestate Succession for Hindu Male Read More »
When a Hindu man dies without leaving a Will, the law decides how his property is distributed. The Hindu Succession
Rules for Intestate Succession for Hindu Male – Part 2 Read More »
If someone dies without a Will, there’s no guessing who gets what. The law decides. For Hindus, Buddhists, Jains, and
An Introduction to Hindu Succession Act, 1956 Read More »
When a person dies, one of the first questions that comes up is simple: what happens to their property? The
Types of Succession in India Read More »
Succession planning isn’t just about passing on money or assets — it’s about avoiding chaos, protecting family relationships, and ensuring
An Introduction to Succession Planning Read More »
Starting a business isn’t just about having a great product or service — it’s also about navigating the legal and
Startup Series – Benefits under Companies Act, 2013 Read More »
For many entrepreneurs, the first big hurdle is not the idea, but the lack of money to prove it can
Startup India Seed Fund Scheme Read More »
When startups in India look to scale, they often tap into foreign capital — whether through direct investment, overseas expansion,
Exchange Control Provisions for Startups Read More »
When someone sells their home and makes a profit, it’s usually followed by a hefty capital gains tax. But what
Capital gain exemption on investment in startups Read More »
This part of the Succession Planning Series focuses entirely on discretionary trusts, a structure where beneficiaries do not have defined
Taxation of Trust – Part 4 Read More »
In the early stages, startups often go through long periods of losses before breaking even. Many of them raise equity
Carry forward & set off of losses by startups Read More »
When startups raise funding, they’re not just thinking about how much they’re getting — they’re also thinking about what they’re
Angel tax exemption Read More »
In the early stages of running a business, every rupee counts. For startups, the pressure is real — you’re balancing
Startup tax holiday Read More »
India’s textiles industry is vast and diverse, but until recently, its global competitiveness in certain high-value categories has been limited.
Production Linked Incentive Scheme for Textiles Sector Read More »
The Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) is one of the most significant changes in
Scheme for Remission of Duties and Taxes on Export Products (RoDTEP) Read More »
For nearly two decades, one of the most debated issues in Indian international taxation was whether payments to non-residents for
Taxability of Payment to Non-residents for Software as “Royalty” – Supreme Court Ruling Read More »
