Rajput Jain & Associates - Chartered Accountants in Delhi - Updates on GST, Taxation and Company Laws

Recent Amendments to the Insolvency and Bankruptcy Code, 2016: What Insolvency Professionals Need to Know The Insolvency and Bankruptcy Code, 2016 (IBC) has transformed India’s insolvency regime by promoting time-bound resolution, value maximization, and creditor confidence. Over the last decade, the Code has evolved through judicial interpretations, regulatory refinements, a...

Tax Audit Applicability for F&O Traders – AY 2026-27 (FY 2025-26) A futures & options (F&O) trader is required to get a tax audit under Section 44AB of the Income Tax Act. Since F&O trading is generally treated as non-speculative business income, tax audit provisions applicable to business income apply. Case A: F&O Trader Opting …

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Prevention of Sexual Harassment at the Workplace: Beyond Compliance Towards a Culture of Dignity and Respect Introduction The workplace has undergone a remarkable transformation over the past few decades. It is no longer merely a place where individuals earn a livelihood; it has evolved into a space where ideas are exchanged, careers are built, and …

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Who Needs to Register with FIU-IND? The Financial Intelligence Unit-India (FIU-IND) is the government agency responsible for monitoring and preventing money laundering and terrorist financing activities in India. Following the Ministry of Finance notification issued in March 2023, businesses dealing in Virtual Digital Assets (VDAs) such as cryptocurrencies are treated as “Rep...

Revision & Rectification Provisions under the Income-tax Act, 2025 vs the Income-tax Act, 1961 Understanding the Key Changes in Revision and Rectification Framework The Income-tax Act, 2025 aims to simplify, consolidate, and modernize India’s direct tax legislation. While the revision and rectification framework has largely been retained from the Income-tax Act, 1961, sev...