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

TDS on Purchase of Property from an NRI: PAN-Based Compliance Replaces TAN from 1 October 2026 The Government has significantly simplified the TDS compliance process for resident buyers purchasing immovable property from a Non-Resident Indian. Under the Income-tax (Fifth Amendment) Rules, 2026, effective from 1 October 2026, a resident individual or Hindu Undivided Family is ...

RBI Relaxes FEMA Export-Import Reporting for Service Exporters and Importers Reserve Bank of India (RBI) has simplified FEMA compliance requirements for service exporters and importers through the FEMA (Export and Import of Goods and Services) Second Amendment Regulations, 2026, effective from 1 October 2026. These changes are aimed at reducing compliance burden, especially f...

Complete Guide to Limited Liability Partnership A Limited Liability Partnership is a hybrid business structure that combines the operational flexibility of a traditional partnership with the benefits of limited liability available in a company. It is governed by the Limited Liability Partnership Act, 2008 and the Limited Liability Partnership Rules, 2009. An Limited Liability...

ROC Provisions Relating to Directors under the Companies Act, 2013 The provisions relating to directors under the Companies Act, 2013 form the backbone of corporate governance in India. A company, being an artificial legal entity, acts through its Board of Directors. Therefore, the law prescribes detailed provisions regarding the appointment, qualifications, duties, resignati...

New GST Registration Guidelines from 1 November 2026 As per New GST Registration Guidelines from 1st Nov 2026 – As per Circular-No-257-03-2026 (2) and central-tax-05-gst-27102026 The CBIC has issued comprehensive GST Registration Guidelines through Circular-No-257-03-2026 (2) and amended GST Rules through central-tax-05-gst-27102026 to standardize documentation, reduce unnece...