Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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RBI amends Foreign Exchange Management Regulations, extending Diamond Dollar Account qualification period from 2 to 3 years through the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) (Sixth Amendment) Regulations, 2025. The amendment modifies Schedule II of the principal regulations, specifically altering the timeframe for Diamond Dollar Account applications. The regulatory change takes effect from the date of official gazette publication, implementing a strategic adjustment to foreign currency account management for residents in India under FEMA provisions.
RBI amends Foreign Exchange Management Regulations, extending Diamond Dollar Account qualification period from 2 to 3 years through the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) (Sixth Amendment) Regulations, 2025. The amendment modifies Schedule II of the principal regulations, specifically altering the timeframe for Diamond Dollar Account applications. The regulatory change takes effect from the date of official gazette publication, implementing a strategic adjustment to foreign currency account management for residents in India under FEMA provisions.
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