Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.
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