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Finance Ministry has notified second Amendment to Capital Gains Accounts Scheme introducing digital payments, SEZ coverage, and mandatory online account closure from April 2027.
CBDT grants Section 54EC tax-exempt status to IREDA bonds allowing up to ₹50L capital gains exemption for investments in independent renewable energy projects.
by Bharathi Krishnaprasad* and Krishna Laasya**
by Vaibhav Garg*
The Finance Bill, 2020 proposed to remove Dividend Distribution Tax (DDT) at the level of Company/ Mutual Fund and proposed to tax
Kerala High Court: A 2-Judge Bench comprising of K.Vinod Chandran and Ashok Menon, JJ. dealt with an appeal against the order of
Supreme Court: Deciding on the appeals the bench comprising of A.K. Sikri and R.F. Nariman JJ. was posed with question whether advances