Section 194J of the Income Tax Act, 1961 governs the deduction of tax at source (TDS) on payments made towards professional and technical services. For businesses, professionals, and organisations operating in India during FY 2025-26 (AY 2026-27), understanding this provision is essential to stay compliant and avoid interest, penalties, and disallowance of expenses. This guide…
A Letter of Undertaking (LUT) is one of the most important compliance documents for exporters and businesses making zero-rated supplies under India’s Goods and Services Tax (GST) regime. Filing an LUT allows eligible taxpayers to export goods or services, or supply to Special Economic Zones (SEZs), without paying Integrated GST (IGST) upfront. This 2026 FAQ-style…
Form 10C is one of the most important documents for salaried employees in India who leave a job before completing 10 years of pensionable service. It is the prescribed application used to claim the withdrawal benefit under the Employees’ Pension Scheme (EPS) 1995, or alternatively to obtain a Scheme Certificate that protects your past pensionable…
Setting up a company in India begins and ends with one key authority: the Registrar of Companies, commonly known as the ROC. Whether you are launching a private limited company, a one-person company, or a limited liability partnership, the ROC is the government office that brings your business into legal existence and keeps watch over…
India’s tourism and hospitality sector is one of the largest contributors to employment and foreign exchange, and it operates under a layered Goods and Services Tax (GST) framework. Following the rate rationalisation that took effect in late 2025, hotels, restaurants and tour operators now work with revised slabs, tighter input tax credit (ITC) conditions and…
India’s platform economy now runs on a distinct set of GST rules. When you book a cab on Ola or Uber, order food through Swiggy or Zomato, or hire a plumber via Urban Company, the tax treatment is governed not only by the underlying supplier but by the platform itself. Two mechanisms sit at the…
Wholesalers and distributors sit at the heart of India’s supply chain, moving goods in bulk from manufacturers and importers to retailers and institutional buyers. Because they typically operate on high turnover and thin margins, getting Goods and Services Tax (GST) compliance right is critical. This 2026 guide explains how GST applies to wholesalers and distributors,…
The Employees’ Provident Fund (EPF) is one of India’s largest social-security schemes, administered by the Employees’ Provident Fund Organisation (EPFO) under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. For employers, EPF registration is not merely a formality; it is a statutory obligation that ensures employees build a retirement corpus while the business stays…
A trademark protects the brand identity that distinguishes your goods or services from those of others, but not every applicant or every mark qualifies for registration. Under the Trade Marks Act, 1999, eligibility turns on two questions: whether the applicant is entitled to claim the mark, and whether the mark itself clears the statutory bars….
Altering the Memorandum of Association (MOA) is one of the more procedure-heavy secretarial actions a company undertakes, because the MOA is the charter document that defines the company’s name, situation, objects, liability and capital. Every alteration begins with a board resolution and, in most cases, culminates in a special resolution of the members and a…