Form 145 must be filed before making payments to non-residents. The ruling ensures prior reporting and proper TDS compliance.

The issue concerns exemption from TCS on purchase of specified goods. The rule allows exemption where goods are used for ...

The government announces Income Tax Rules 2026, effective April 1, enhancing compliance for digital businesses and improving ...

Under new rules dividend declaration are tightened. Now companies will have to maintain share registers, hold general ...