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Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Delhi Police Act 1978

By | May 2, 2026

Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Delhi Police Act, 1978 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 30th April, 2026 S.O. 2183(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026), the Central… Read More »

Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Civil Defence Act 1968

By | May 2, 2026

Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Civil Defence Act 1968 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 30th April, 2026 S.O. 2182(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026), the Central… Read More »

Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Disaster Management Act 2005

By | May 2, 2026

Jan Vishwas (Amendment of Provisions) Act 2026 w.e.f 15.05.2026 relating to the Disaster Management Act 2005 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 30th April, 2026 S.O. 2181(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026), the Central… Read More »

Form 1 SWF User Manual Income Tax Act, 2025

By | May 2, 2026

Form 1 SWF User Manual Income Tax Act, 2025 1. Overview Form I SWF is filed by a sovereign wealth fund to avail 100% tax exemption to their dividend, interest, any sum referred to in section 92(2)(k) of Income Tax Act, 2025 and capital gains arising from under an investment made by a specified person… Read More »

Our new eighth-generation TPUs are designed to power the AI era.

By | May 1, 2026

Our new eighth-generation TPUs are designed to power the AI era. Our new eighth-generation TPUs are designed to power the AI era. Running millions of AI agents takes some serious computing muscle. Our AI Hypercomputer is a purpose-built system designed specifically for the massive scale of this new era, including the eighth generation of our custom TPU (Tensor Processing… Read More »

I. TDS on Immovable Property: Liability Arises on Total Consideration, Regardless of Payment Status

By | April 30, 2026

I. TDS on Immovable Property: Liability Arises on Total Consideration, Regardless of Payment Status Facts The Transaction: During AY 2018-19, the assessee purchased land for a total consideration of ₹4.81 crores. The Default: The assessee deducted TDS at 1% (under Section 194-IA) only on an amount of ₹1.43 crores. No TDS was deducted on the… Read More »

Micro-Finance and Business Correspondent Activities for Socio-Economic Empowerment Qualify as “Relief of the Poor” under Section 2(15)

By | April 30, 2026

Micro-Finance and Business Correspondent Activities for Socio-Economic Empowerment Qualify as “Relief of the Poor” under Section 2(15) Facts The Entity: The assessee is a trust incorporated in 2003, dedicated to the socio-economic empowerment of downtrodden and marginalized communities. Registration Status: The trust held valid registration under Section 12A (charitable status) under both the old and… Read More »