Income Tax Amendment Rules
Legislation UpdatesRules & Regulations

Finance Ministry has notified the Income Tax (Amendment) Rules, 2026, aligning tax reporting framework with evolving global standards for digital assets, electronic-money instruments, and CBDCs.

Property (Digital Assets etc) Act 2025
Foreign LegislationLegislation Updates

UK Govt announced the Property (Digital Assets etc) Act 2025 to give legal recognition to digital assets as personal property.

Op EdsOP. ED.

by Utkarsh Raj† and Vaibhav Kashyap††

Case BriefsForeign Courts

Ninth Arbitration Court of Appeals: In a landmark decision, the Ninth Arbitration Court of Appeals of Russia has held that a bankrupt