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LLP Amnesty Scheme

Ministry of Company Affairs vide Circular No. 08/2023 dated 23rd August, 2023 provided an amnesty scheme for delay in filing of Form 3, Form 4 and Form 11. With the shift in MCA Website from V2 to V3, many technical glitches were being faced by the stakeholders which leads to pendency of forms for filing,[…..]

Analysis of Instruction No. 01/2023-GST – Dated 04th May, 2023 with regards to the Guidelines for Special All-India Drive against fake registrations

Background In the National Co-ordination Meeting on 24th April 2023, it was discussed that while various system based and policy measures are being taken to address fake registration and fake input tax credit problem, there is a need of concerted and coordinated action on a mission mode by Central and State tax authorities to tackle[…..]

New or Old Tax regime for TDS of employees

Section 115BAC of the Income Tax Act, 1961 has opened the horizon of opting for lower tax rates subject to the condition of non-claiming of specified exemption or deduction or additional depreciation (This is commonly referred to as the ‘new tax regime’). Presently, the normal / old tax regime was the default tax regime under[…..]