Month: September 2025
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Essential AGM Advertisement Requirements for Listed Companies
Introduction The Annual General Meeting (AGM) is a cornerstone of corporate governance for listed companies in India. With the continued allowance for conducting AGMs through Video Conferencing (VC) or Other…
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Financial Credit Notes for Post-Supply Discounts under GST – Optimizing Commercial Arrangements without Triggering ITC Reversal
1. Why this topic matters Post-supply discounts are a staple of modern commerce—year-end volume rebates, price-protection credits, secondary or promotional discounts negotiated after the original sale, etc. Under the Goods…
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The 1 % Cash‑Payment Rule under GST (Rule 86B) – A 360° Guide for 2025
1 Backdrop – Why was Rule 86B born? Within three years of GST’s launch, the tax administration was battling an epidemic of fake‑invoice networks that generated paper credits with no underlying supply.…
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E-Way Bill 2.0 Launched: Dual Portal, Real-Time Sync & API Integration Explained
Table of Contents 1. Introduction to E-Way Bill 2.0 From 1 July 2025, the GST Network (GSTN) has officially launched the E-Way Bill 2.0 portal—a revamped system designed for enhanced…
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Form 15G and Form 15H – A Smart Way to Avoid TDS Legally
Tax Deducted at Source (TDS) is a system where tax is collected in advance by the income payer, especially on interest income. But what if you’re not actually liable to…
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Section 80GGC Deduction – Are Donations to Registered but Not Recognised Political Parties Eligible?
Introduction Donating to a political party is one way individuals can contribute to the democratic process. But when it comes to claiming a tax deduction under Section 80GGC of the…
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Compulsory GST RCM on Rent
Introduction In a significant move, the Goods and Services Tax (GST) regime has introduced compulsory Reverse Charge Mechanism (RCM) on renting of commercial property under certain conditions. As per Notification…
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Persons Liable to Generate E-Invoice under GST
Introduction E-invoicing under the Goods and Services Tax (GST) regime is a transformative step toward digitization, transparency, and real-time compliance. It mandates specified taxpayers to report their B2B invoices to…
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Cost Inflation Index (CII) ‘376’ for FY 2025-26 – A Comprehensive Guide for Capital-Gains Planning
1. Regulatory Snapshot On 1 July 2025 the Central Board of Direct Taxes (CBDT) issued Notification No. 70/2025 [S.O. 2954(E)] inserting Serial No. 25 in the master CII table under…
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Dubai Property Purchase by an Indian Resident: A Comprehensive 2025 Guide
1. Setting the Context For decades, Dubai’s freehold real‑estate market has attracted Indian investors with its tax‑free rental yields, world‑class infrastructure and easy visa pathways. But from an Indian resident’s…
Stox N Tax 