TDS on Income Distributed by Business Trusts Introduction As per section 194LBA, business trusts, such as Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InVITs), must deduct TDS on specified income distributed to unit holders, regardless of their residential status. Key Provisions Deductor:The business trust making distributions. Deductee:All unit holders (both residents and non-residents). Income… Read More »
TDS on Interest from Infrastructure Debt Fund Introduction TDS must be deducted under section 194LB at 5% (plus surcharge and cess) on interest payments made by Infrastructure Debt Funds (IDFs) to non-residents, including foreign companies. Key Provisions Deductor:The Infrastructure Debt Fund is making interest payments. Deductee:TDS applies only if the recipient is a non-resident or a foreign… Read More »
TDS on Compulsory Acquisition of Immovable Property Introduction TDS must be deducted under section 194LA at 10% on compensation or enhanced compensation paid to a resident for the compulsory acquisition of immovable property (other than agricultural land). Key Provisions Deductor:Any person making compensation payments for compulsory acquisition. Deductee:Only applicable if the recipient is a resident; for non-residents,… Read More »
How Passkeys work: A Google security expert explains How Passkeys work: A Google security expert explains For those of us who’ve spent a quarter century memorizing passwords — reworking pet names, birthdays and sports teams into our sign-in credentials — it’s easy to yearn for simpler times. Plus, filling our heads with random numbers and… Read More »
Improvements To Help Me Write in Gmail Improvements To Help Me Write in Gmail As of May 2026, the “Help me write” feature in Gmail, powered by the Gemini family of models, has been upgraded to enhance email composition with personalization and context awareness. These improvements minimize the need to switch between applications by retrieving… Read More »
5 helpful tools from Google to keep your account safe 5 helpful tools from Google to keep your account safe Whether you’re checking your email, managing your family photos, shopping or watching your favorite shows, your digital life depends on secure access to your online accounts. At Google, we believe that staying safe online shouldn’t… Read More »
Gemini 3.1 Flash-Lite is now generally available on Gemini Enterprise Agent Platform Gemini 3.1 Flash-Lite is now generally available on Gemini Enterprise Agent Platform Michael Gerstenhaber VP, Product Management, Cloud AI Today, we’re thrilled to announce that Gemini 3.1 Flash-Lite, our fastest and most cost-efficient Gemini 3 series model yet, is now generally available. Designed for… Read More »
Meet Google Fitbit Air | Lighter, Gets Mightier Meet Google Fitbit Air | Lighter, Gets Mightier Finally, a relationship with no baggage. With Google #FitbitAir you can: 🪶 Silence the noise and keep the insights with an unbelievably comfortable, lightweight, screen less wearable 🔋 Stay on the go with up to a week’s worth of… Read More »
Specifying Gazetted Officers for Compounding of Offences under section 89(1) of the Industrial Relations Code 2020 The Gazette of India CG-DL-E-08052026-272342 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2227] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 8th May, 2026 S.O. 2317(E).—In exercise… Read More »
Delegation of power of Central Government to RLCs under section 59(1) for issue of Recovery Certificate under the Industrial Relations Code 2020 The Gazette of India CG-DL-E-08052026-272343 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2229] NEW DELHI, FRIDAY, MAY 8, 2026/VAISAKHA 18, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the… Read More »