The Finance Bill 2025 proposes amendments to Section 2 of the Income-tax Act to clarify the definition of “dividend” for treasury centres in the International Financial Services Centres (IFSC). The ...
Less than two weeks into this second Trump presidency, the fearmongering has already reached fever pitch. “He can’t do it!” the critics have invariably howled in decrying President Donald Trump’s ...
This amendment will take effect from the 1st day of April, 2026 and shall accordingly, apply in relation to the assessment year 2026-27 and subsequent assessment years. Clause 3 of the Bill seeks to ...
A model digital assets clause that can be used in a will or trust instrument to transfer digital assets or digital accounts and allow a personal representative, executor, or trustee to access and ...