Read Time: 16 min
Direct Taxation March 2026 Introduction This article examines the Indian tax implications arising from a proposed cross-border corporate reorganisation involving the merger of a foreign

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Direct Taxation February 2026 Introduction Artificial Intelligence (AI) is rapidly transforming Income Tax administration across the globe. In India, AI-driven systems now influence return processing,

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Direct Taxation January 2026 Introduction With the rise in cross-border employment, investments, and business transactions, taxpayers often face the challenge of being taxed on the

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Direct Taxation December 2025 Introduction Gifts are often seen as a symbol of love, respect and goodwill — exchanged during festivals, weddings, or as gestures

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Direct Taxation November 2025 Introduction In a significant step toward enhancing transparency and user experience, the Income Tax Department has introduced a new feature called

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Direct Taxation October 2025 Introduction Tax Deducted at Source (TDS) is a key mechanism in India’s tax system, aimed at ensuring timely tax collection. However,

Read Time: 19 min
Direct Taxation September 2025 Introduction Non-Banking Financial Companies (NBFCs) have emerged as vital financial intermediaries in India, offering credit to individuals and businesses across sectors.

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Direct Taxation August 2025 Introduction The Indian Renewable Energy Development Agency (IREDA) has received tax-exempt status for its bonds under Section 54EC of the Income

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Direct Taxation July 2025 Introduction As the Indian tax season kicks into gear, Non-Resident Indians (NRIs) need to pay close attention to evolving regulations, filing

Read Time: 13 min
Direct Taxation June 2025 Introduction India has emerged as a key global investment hub. However, its history of tax litigation with foreign companies, especially concerning

Read Time: 11 min
Direct Taxation May 2025 Introduction With increasing global financial scrutiny, the disclosure of foreign assets has become a critical part of tax compliance in India.

Read Time: 15 min
Direct Taxation April 2025 Introduction The article will provide foreign companies with a comprehensive guide to understanding and mitigating Permanent Establishment (PE) risks in India

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Direct Taxation March 2025 Introduction India’s startup ecosystem has been thriving, fueled by innovation, entrepreneurship, and government initiatives. With the 2025 Union Budget, Finance Minister

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Direct Taxation February 2025 1 Introduction  2 Article: New Tax Reforms Aim to Simplify Filing Process for Individuals and Small Businesses 3 Case Laws  4

Read Time: 14 min
Direct Taxation January 2025 1 Introduction  2 Article : Tax Implications of Mergers and Acquisitions (M&A) 3 Case Laws  4 Circulars and Notifications: December 2024

Read Time: 15 min
Direct Taxation December 2024 1 Introduction 2 Article : Taxation of Bitcoins and Cryptocurrencies in 2025 3 Case Laws  4 Circulars and Notifications: December 2024

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Direct Taxation October 2024 1 Introduction 2 Article : Upcoming Tax Changes for 2025 3 Case Laws  4 Circulars and Notifications: October 2024 5 Tax

Read Time: 9 min
Direct Taxation September 2024 1 Introduction 2 Article : Navigating International Taxation for Global Businesses 3 Case Laws  4 Circulars and Notifications: September 2024 5

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Direct Taxation July 2024 1 Introduction 2 Article : Adapting and Thriving in an Evolving Tax Landscape  3 Case Laws  4 Circulars and Notifications: June

Read Time: 8 min
Direct Taxation March 2024 1 Introduction 2 Article : Foreign Tax Credit (FTC) 3 Case Laws  4 Circulars and Notifications: March 2024 5 Tax Compliance

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Direct Taxation February 2024 1 Introduction 2 Article : The Big Buzz on Small Business Payments Delays 3 Case Laws  4 Circulars and Notifications: February

Read Time: 7 min
Direct Taxation January 2024 1 Introduction 2 Article : Understanding Section 80gg of Income Tax Act 3 Case Laws  4 Circulars and Notifications: January 2024