Latest Legal Posts
July 23, 2026 | Legal
Advance Pricing Agreements(APA) in India: When certainty is worth the cost
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July 23, 2026 | Legal
Safe Harbour Rules for IT, ITES and Captives: Opting in and the Margins
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July 23, 2026 | Legal
Master File and CbCR in India: Thresholds, Forms, and Group Obligations
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Other Resources
Understanding SaaS or Software-as-a-Service
SaaS or Software-as-a-Service is a software distribution model in which a third-party provider hosts applications centrally and licenses them to customers over the internet on a subscription basis. It is one of the three main categories of cloud computing-based services,…
Read MoreRefund of Application Monies: A Critical Aspect of Corporate Governance
DOWNLOAD FULL PDF The Companies Act, 2013 (the “Act”), has introduced significant changes to the rules governing application monies received by companies through private placement and preferential allotment of shares, aiming at enhanced transparency, protection of investor interests, and ensuring…
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Update in the Capital Gains Tax Regime Proposed in the Union Budget
The Union Budget 2024, announced on July 23, 2024, proposed a significant change in the long-term capital gains tax regime. The long-term capital gains tax rate is set to be reduced from 20% to 12.5%. However, this proposal included removal…
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