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

EPF Scheme 2026: Can Employers Suddenly Restrict PF Contributions to INR 1,800? A question is currently circulating across HR departments, payroll teams, finance functions, and compliance forums: “Can employers now restrict their Provident Fund contribution to ₹1,800 per month?” The question arises from growing discussions around the EPF Scheme, 2026, and the continuation of ...

Can an Employer Introduce New Rules After Standing Orders Come Into Force? Many employers believe that once an organization grows, management has complete freedom to issue new HR policies, amend service conditions, or introduce fresh disciplinary rules through circulars, employee handbooks, appointment letters, or codes of conduct. Statements such as “We can issue a new …

Madras High Court on GST Fraud Notices under Section 74 – Key Takeaways The Madras High Court, in Fastenex Private Limited v. State Tax Officer, has clarified that a GST officer is not required to conclusively establish fraud before issuing a notice under Section 74 of the Central Goods and Services Tax Act, 2017 . …

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ITR Filing AY 2026-27: Eligibility, Documents Required, Due Dates & Penalties for Non-Filing Who Must File ITR for Assessment Year 2026-27? Filing an income tax return is mandatory in several situations, even if no tax is ultimately payable. For Assessment Year 2026-27, the following persons are required to file an income tax return: 1. Mandatory …

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Tax Dept introduced a new reporting field in Schedule Exempt Income for AY 2026-27  The Income Tax Department has introduced a new reporting field in Schedule EI (Exempt Income) for AY 2026-27 Category: Other Incomes Sub-category: Receipts not in the nature of income From the screenshot, this option is now available in the e-filing portal …

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