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March 26, 2026
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Deduction for dependant with disability requires Form 30, supported by medical certification, filing details, and electronic verification.
Deduction for maintenance, medical treatment, training and rehabilitation of a dependant with disability is supported by Form 30, which must be filed by a resident individual claiming expenditure for a dependant with disability or payments under an approved scheme. The form is filed with the return of income, supported by the medical authority certificate, and requires completion of assessee details, patient and disability particulars, upload of the signed verification, and e-verification through DSC or Aadhaar.
March 26, 2026
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Disability-related tax deduction requires Form 30, medical certification, and timely filing with the return of income.
Deduction is available for maintenance, including medical treatment, training and rehabilitation, of a dependant who is a person with disability, and for payments made under a qualifying insurance or specified scheme. Form 30 is the prescribed statement for claiming the deduction and must be filed by a resident individual along with the return of income. The medical authority certificate must be uploaded online, and a fresh certificate is required when a temporary disability certificate expires.
March 26, 2026
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Carry forward and set-off of amalgamated losses depends on Form 29 production certification and verified compliance.
Form 29 is the prescribed certificate for an amalgamated company to evidence achievement and maintenance of the prescribed level of production in an undertaking received through amalgamation. It is filed with the return of income to support compliance with the conditions for carry forward and set-off of accumulated loss and unabsorbed depreciation of the amalgamating company. The form must be certified by the principal officer and verified by an accountant, and it requires confirmation that the prescribed production threshold has been achieved and maintained within the specified period.
March 26, 2026
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Freight disruption and export relief measures shape India's response to West Asia-linked logistics stress and production shortages.
West Asia-related disruption in shipping and logistics has led to steep increases in freight charges, container shortages, stranded cargo and shipment cancellations affecting exporters in eastern India. Perishable goods, engineering products, textiles and medicines are among the sectors most affected, while the LPG supply crunch has added to production difficulties and air cargo costs have risen because of route changes and cancellations. The text also refers to relief measures, including waiver-based port concessions, the RELIEF scheme for conflict-linked losses and reimbursement support for eligible MSME exporters.
March 26, 2026
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Production compliance certificate governs carry forward and set-off benefits for amalgamated companies under the income tax rules.
Form 29 is the mandatory certificate under Rule 60 for an amalgamated company claiming carry forward and set-off of accumulated losses and unabsorbed depreciation under Section 116(4)(b)(iii). It certifies achievement and maintenance of the prescribed production level in acquired industrial undertakings, requires electronic filing with the return of income, and may cover multiple amalgamating companies. The production condition is 50% of installed capacity within four years of amalgamation and maintenance up to five years, with possible governmental relaxation in suitable cases.
March 26, 2026
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Slump sale reporting requires accountant certification of net worth and capital gains through online Form 28 filing.
Accountant's report in Form No. 28 (Form No. 3CEA) is required for an assessee undertaking a slump sale to certify the computation of net worth and capital gains under the Income Tax Act, 2025. The form applies where an undertaking or division is transferred as a going concern for a lump-sum consideration without assigning individual values to assets and liabilities. It must be furnished online on the income tax e-filing portal on or before the due date for filing the assessee's income tax return.
March 26, 2026
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Slump sale reporting under income tax law requires mandatory accountant certification, online filing, and timely submission through Form 28.
Form No. 28 is the accountant's report required under section 77(4) of the Income-tax Act, 2025 for computation of capital gains in a slump sale. It applies where an undertaking or division is transferred as a going concern for lump-sum consideration without assigning separate values to assets and liabilities, and it is mandatory for certifying net worth and capital gains. The form must be filed once in a year on or before the due date for the income-tax return, only online, and cannot be edited after submission. A valid PAN is required.
March 26, 2026
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Capital gains attribution framework for specified entities filing Form 27 with valuation support and electronic certification.
Form 27 is filed by every specified entity to furnish details of the amount attributed to capital assets remaining with the entity where a specified person receives capital asset or stock-in-trade on dissolution or reconstitution. It supports computation under Rule 50 and must be certified on the basis of a registered valuer's report. The form is filed electronically with the return of income and includes particulars of the amount taxable, its attribution to remaining assets, and the valuer's details.
March 26, 2026
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Form No. 27 reporting requirement governs valuation-based attribution of income on dissolution or reconstitution of a specified entity.
Form No. 27 is a mandatory income-tax reporting form prescribed under Rule 50 for a specified entity where income becomes taxable under section 67(10) on dissolution or reconstitution and a specified person receives capital asset, stock-in-trade, or both. It operationalises the attribution of such taxable income to the capital assets remaining with the specified entity and must be furnished for each tax year in which the relevant event occurs. The form requires electronic filing with the return of income and valuation-based attribution supported by a registered valuer's report.
March 26, 2026
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Tax audit Form No. 26 standardises disclosures, audit reporting, and filing requirements under the new income tax framework.
Prescribed Form No. 26 is the audit report and statement of particulars under section 63 of the Income-tax Act, 2025 read with rule 47 of the Income-tax Rules, 2026. Parts A and B contain the substantive disclosures for tax audit compliance, including books of account, method of accounting, income, expenses, losses, depreciation, deductions, international taxation, TDS/TCS, indirect taxation and quantitative details. Part C applies where accounts are audited under another law, while Part D applies where they are not. The form is required for specified business and professional thresholds and certain presumptive taxation cases, and is furnished through a structured online filing process.
March 26, 2026
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Mandatory audit reporting under Form No. 26 introduces clause-wise disclosures, UDIN compliance, and schedule-based tax audit filing.
Form No. 26 is the mandatory audit report and statement of particulars for persons carrying on business or profession whose accounts are required to be audited under section 63. It applies from tax years commencing on or after 1 April 2026, is due one month before the return filing deadline, and must be signed by an Accountant with UDIN, and FRN where applicable. The form uses Part B clause-wise Yes/No reporting with trigger-based schedules, and Parts C and D for audit reporting depending on whether accounts are audited under another law.
March 26, 2026
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Daily case register requirements for medical professionals under tax rules, including maintenance, exceptions, and non-filing status.
Form No. 25 prescribes a daily case register for medical professionals under Rule 46 of the Income-tax Rules, 2026. It records the patient's name, nature of service, fees charged, and date of receipt of fees. The form is mandatory for persons engaged in the medical profession, subject to the stated gross-receipts exceptions, and is maintained in addition to books of account. It is not furnished to the Department and has no due date.
March 26, 2026
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Daily case register compliance for medical practitioners requires tabular records, electronic access safeguards, and preservation obligations.
Form No. 25 is the prescribed daily case register for practitioners of any system of medicine under Rule 46 of the Income-tax Rules, 2026, subject to the prescribed gross receipt threshold and the position of newly set-up medical practices. It records patient and fee particulars in tabular form, is not furnished to the Income-tax Department, but must be maintained daily, produced before the Assessing Officer when called for, may be kept electronically with India-based access and backups, and must be preserved for seven tax years or until completion of reassessment proceedings.
March 26, 2026
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Permanent establishment audit reporting for royalty and technical services income now uses a structured Chartered Accountant certification format.
Form No. 24 is a statutory audit report for non-residents and foreign companies earning royalty or fees for technical services from India through a permanent establishment or fixed place of profession in India. It requires a Chartered Accountant's certification of the correctness of income computation, verification of the PE or fixed place, maintenance of books of account, and deduction only of expenses attributable to the PE while computing income under section 59. The form is filed annually, contains structured particulars of the assessee, agreement, PE, books examined, and income computation, and is submitted through the e-filing portal with digital signature verification.
March 26, 2026
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Competition approval for additional shareholding acquisition in Valuedrive Technologies through an alternative investment and trust co-investment structure.
The Competition Commission of India approved the proposed acquisition of additional shareholding in Valuedrive Technologies Private Limited by Setu AIF Trust, Konark Trust and MMPL Trust. The transaction concerns acquisition of shares on a fully diluted basis through an alternative investment fund and private trust co-investment structure. Valuedrive Technologies Private Limited operates as an operating-cum-holding company for the Spinny Group and carries on an electronic platform business for used motor vehicles, together with related subsidiary activities.
March 26, 2026
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Competition law approval for acquisition of shares in a listed NBFC by a Japan-based banking institution.
Competition Commission of India approval was granted for the acquisition of certain shares in Shriram Finance Limited by MUFG Bank Ltd. The acquirer is a Japan-based banking institution wholly owned and controlled by Mitsubishi UFJ Financial Group, Inc., and carries on banking-related activities in India including corporate banking loans, deposit accounts, remittances, trade finance, bank guarantees and hedging. The target is a listed non-banking financial company registered with the Reserve Bank of India, classified as an Investment and Credit Company and an NBFC-Upper Layer, engaged in financing commercial goods and passenger vehicles, construction equipment, farm equipment, MSMEs, two-wheelers, gold and personal loans.
March 26, 2026
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Competition approval for acquisition of Groww Asset Management shareholding by State Street Global Advisors
Competition approval was granted for the proposed acquisition of shareholding in Groww Asset Management Limited by State Street Global Advisors, Inc. The target manages schemes of Groww Mutual Fund, including equity, hybrid, debt and exchange traded fund schemes. State Street operates under the State Street Investment Management brand as the asset management arm of State Street Corporation. The detailed order of the Commission would follow.
March 26, 2026
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Competition combination approval for Coursera and Udemy merger, creating sole control over Udemy through a subsidiary merger.
Competition Commission of India approved a proposed combination involving the merger of Chess Merger Sub, a wholly owned subsidiary of Coursera Inc., with and into Udemy Inc., with Udemy surviving as a wholly owned subsidiary of Coursera. The transaction results in Coursera acquiring sole control over Udemy, and the combined company is expected to have post-closing shareholding in which existing Coursera stockholders hold approximately 59% and existing Udemy stockholders approximately 41% on a fully diluted basis.
March 26, 2026
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Competition approval for renewable energy investment in Aditya Birla Renewables through equity subscription by GIP EM Star.
Competition Commission of India approved the subscription of certain equity share capital of Aditya Birla Renewables Limited by GIP EM Star Pte. Ltd. The acquirer is incorporated in Singapore and is ultimately linked to Global Infrastructure Management, LLC and BlackRock, Inc. The target, headquartered in Mumbai, is engaged in renewable energy power generation, including solar and wind power.
March 25, 2026
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Inflation targeting framework retained with a 4 per cent objective and a 2 per cent tolerance band for the next cycle.
The central government, in consultation with the Reserve Bank, has notified the inflation target for 1 April 2026 to 31 March 2031 at 4 per cent, with an upper tolerance level of 6 per cent and a lower tolerance level of 2 per cent. The framework continues to place the Monetary Policy Committee in charge of setting the policy rate needed to achieve the inflation objective within the prescribed band.

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Best Crypto Presale: Deepsnitch AI Targets 300X With Unique Narrative as Digitap and Remittix Struggle in Crowded Finance Sector With Products Yet To Launch

March 13, 2026

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Many presales promise ambitious products, but most have yet to deliver on that vision. In a market where utility matters, that's what distinguishes the best crypto presale. Digitap faces a crowded crypto-banking market while Remittix is stuck in presale with no launch date in sight. Both remain largely built on promises, with core infrastructure pending. DeepSnitch AI ($DSNT) is different. Its live intelligence network is already operational, with more updates coming soon. The presale is in stage 7, with its token priced at $0.04399, and $2.1 million raised. With a confirmed March 31 deadline, DeepSnitch AI positions itself as the best crypto presale with utility as early investors buy into its 300x potential. Metaplanet deepens Bitcoin strategy with new $25M venture firm Metaplanet, often called "Japan's MicroStrategy," is doubling down on its crypto commitment by launching Metaplanet Ventures. This new subsidiary will focus on providing funds for the Bitcoin ecosystem in Japan. The company plans to invest 4 billion yen ($25.2 million) into the sector. The move comes as Japan prepares to reclassify Bitcoin as a regulated financial asset by January 2028. Metaplanet is building the infrastructure to support early-stage companies and open-source developers through its new investment, incubator, and grant programs. Despite this new venture, the company’s core focus remains stacking Bitcoin. It's currently the fourth largest holder globally and aims to accumulate 210,000 BTC by 2027. Best crypto presale: DeepSnitch AI stands out with real-time market verification Many presales rely on narratives that rise and fall with market trends. But cycles change quickly. What dominates one year can disappear the next. The best crypto presale opportunities are often the ones positioned to remain relevant regardless of which sector is trending. DeepSnitch AI fits that profile. Instead of competing in a crowded niche, it focuses on something every trader needs: verification. This positioning has strengthened its reputation as a verified presale crypto. Whether markets chase meme coins, AI tokens, or new chains, scams and rug pulls never disappear. DeepSnitch AI runs a live intelligence network powered by five AI agents that track smart contracts, whale activity, liquidity changes, and suspicious on-chain behavior. The findings are organized inside a clear dashboard that keeps signals accessible and clutter-free. This positioning gives DeepSnitch AI durability that many presales lack. While narratives rotate with every cycle, verification remains essential, keeping the project relevant no matter where the market moves next. The presale is currently in stage 7 with DSNT at $0.04399 per token. Anticipation is building as the March 31 presale deadline comes closer. After a seven-day claim period, DSNT will debut on the famous DEX, Uniswap, with additional listings likely to follow. DeepSnitch AI is still winning investors over as demand for its utility grows. With a clear roadmap and real results, many believe DeepSnitch AI is the best crypto presale for 300x returns. https://youtu.be/W3fgTnPVEOI Digitap faces a crowded market with features still on paper Digitap aims to let users manage fiat and crypto in one place while supporting global transfers, everyday payments, and debit card integrations. This could simplify crypto banking, but the market is crowded. Competitors, from exchanges to fintech apps, already dominate, making it difficult to secure significant market share. This is even more concerning as most of its features are still on paper, leaving investors waiting as the presale progresses. Meanwhile, DeepSnitch AI is moving fast in a unique niche. With a fully live platform and quick adoption, DeepSnitch AI still stands out as the best crypto presale. Remittix presale lags with only wallet release after a year Remittix focuses on PayFi infrastructure, promising crypto-to-bank transfers that convert digital assets into fiat deposits across multiple countries. The concept targets the massive cross-border payments market, but progress has been slow. After over a year in presale, the only product released so far is a wallet. The presale length alone has many worried, while DeepSnitch AI has gained investors' confidence with the recent announcement of a presale end date. Payment platforms also face complex banking integrations, regulatory approvals, and liquidity hurdles before scaling globally. Until those systems are fully live, Remittix remains a work in progress rather than a finished payment network. Conclusion In a market crowded with promises, DeepSnitch AI rises above as the best crypto presale. It's turning heads with its unique verification layer, while Digitap and Remittix struggle in the finance space, with utility still in development. It's no wonder DeepSnitch AI is one of the most promising ICO launches. At $0.04399, a $5,000 allocation normally yields 113,662 tokens, but early buyers grab 170,493 with the 50% bonus. With adoption climbing and utility already live, $DSNT is poised for 300x growth, making it the best crypto presale in 2026. Visit the website today and check out their X and Telegram to keep up with updates. FAQs Why is DeepSnitch AI considered the best crypto presale? DeepSnitch AI is fully operational, offering a live intelligence network for real-time verification. Unlike other presales still on paper, it delivers measurable utility. Hence, it is the best crypto presale for investors seeking actionable insights and early adoption advantages. How does DeepSnitch AI compare to other promising ICO launches? Most promising ICO launches remain little more than ideas with limited functionality. DeepSnitch AI already runs a live platform, which sets it apart from typical presales. This has helped build investors' confidence in recent months. Which presale qualifies as a crypto presale with utility? DeepSnitch AI is a crypto presale with utility and a fully operational platform. While many wait until after the token launch, DeepSnitch AI delivers results from day one. Disclaimer: Trading cryptocurrencies/digital assets carries a high level of risk, and may not be suitable for all investors. You should be aware of all the risks associated with cryptocurrency/digital asset trading, and seek advice from an independent financial advisor. Any opinions, news, research, analyses, prices, or other information contained on this website is provided as general market commentary, and does not constitute investment advice. The website or its publishers will not accept liability for any loss or damage, including without limitation to, any loss of profit, which may arise directly or indirectly from use of or reliance on such information.The above content is published as received and has not been edited by the channel staff. The channel holds no responsibility for its content. (Disclaimer: The above press release comes to you under an arrangement with PNN and PTI takes no editorial responsibility for the same.). PTI PWR

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