14-Apr-2025
Digital Public Infrastructure (DPI) is defined as a set of shared digital systems that facilitate the delivery of public and private services to citizens at societal scale.
14-Apr-2025
A windfall tax is a one-time tax levied by governments on companies or industries that earn unexpectedly large profits due to circumstances beyond their control.
14-Apr-2025
In today’s globalized economy, individuals and companies often earn income across borders.
14-Apr-2025
An Advance Pricing Agreement (APA) is a formal and binding agreement between a taxpayer and a tax authority, which determines the transfer pricing methodology to be applied to certain international transactions for a fixed period in the future.
14-Apr-2025
Goods and Services Tax (GST) is a comprehensive, destination-based indirect tax levied on the supply of goods and services in India.
12-Apr-2025
Inheritance Tax is a direct tax levied on individuals who inherit assets or property from a deceased person.
12-Apr-2025
Inverted Duty Structure (IDS) is a phenomenon within the indirect tax system, particularly under the Goods and Services Tax (GST), where the import duties on raw materials or input goods are higher than the tax rates levied on finished goods.
11-Apr-2025
The Insolvency and Bankruptcy Code (IBC), 2016 is a comprehensive bankruptcy law enacted to consolidate and amend existing laws related to insolvency and bankruptcy for companies, individuals, and partnership firms.
11-Apr-2025
Asset Reconstruction Companies (ARCs) are specialized financial institutions that purchase Non-Performing Assets (NPAs) or bad loans from banks and financial institutions.
11-Apr-2025
Outstanding Dues: Has an outstanding loan amount of ₹25 lakh or more. Deliberate Default: Intentionally defaults on repayment despite having the capacity to repay.
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