Separate business unit compliance for non-SEBI-regulated debenture trustee activities receives an extended implementation timeline amid regulatory rev...
Input Service Distributor credit rules assign eligibility, reversals and refund treatment to recipients while excluding transfer invoices from turnove...
Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Sections 153 to 155 of the Finance Act, 2026 take effect on 1 November 2026. Their commencement activates the amendments enacted through these provisions, including amendments to sections 15, 34, 54 and 101A. The amendments accordingly apply from the appointed date, which establishes the operative commencement date for the specified Finance Act changes under central tax law.
Sections 153 to 155 of the Finance Act, 2026 take effect on 1 November 2026. Their commencement activates the amendments enacted through these provisions, including amendments to sections 15, 34, 54 and 101A. The amendments accordingly apply from the appointed date, which establishes the operative commencement date for the specified Finance Act changes under central tax law.
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