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March 27, 2026
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Advance Pricing Agreement application form streamlines transfer pricing disclosures, rollback requests, and electronic filing requirements
Form 51 is the application form for an Advance Pricing Agreement under the Income-tax framework and is used for both forward-looking APA requests and rollback requests where permitted. It consolidates the earlier separate application formats and is filed electronically under the prescribed rules to the competent tax authority. The form requires extensive disclosure on the applicant, associated enterprise, covered transactions, business structure, financials, transfer pricing background, relevant agreements, and transfer pricing methodology.
March 27, 2026
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Advance Pricing Agreement filing form streamlines transfer pricing applications, rollback requests, and online compliance requirements.
Form 51 is the prescribed application for an Advance Pricing Agreement under the Income-tax Act, 2025, covering international transactions and specified domestic transactions for a specified period. It may be filed by a person who has entered into, or is contemplating entering into, international transactions with an associated enterprise, including eligible rollback applicants. The form must be filed online, with a valid PAN and proof of payment, and cannot be edited after submission and acknowledgment, except through the prescribed defect or amendment procedure. Supporting documents include financial statements and relevant inter-company agreements.
March 27, 2026
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Advance Pricing Agreement pre-filing consultation form streamlines transfer pricing discussions, electronic filing, and anonymous representation options.
Form FN050 is the income-tax application for a pre-filing consultation in relation to an Advance Pricing Agreement, allowing an eligible person to discuss the proposed transfer pricing methodology for international transactions before formal APA filing. The form requires details of the applicant, the type of APA proposed, the transactions to be covered, and the relevant tax years, with annexures covering group structure, business model, functional profile, transfer pricing audit history, and other international transactions. It is filed electronically, assigned to an APA team, and taken up for consultation, with the Indian competent authority associated in bilateral or multilateral cases.
March 27, 2026
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Advance Pricing Agreement pre-filing meeting form guides optional online application for transfer pricing discussions.
Form 50 is the prescribed income-tax application for requesting a pre-filing meeting in connection with an Advance Pricing Agreement under the transfer pricing framework. It is optional and available to a taxpayer intending to enter into an APA, enabling the taxpayer to place its proposed transfer pricing methodology before the tax authority before making a formal APA application. The form may be filed before undertaking the international transaction, only once in a year, and online only through the Income Tax e-Filing portal.
March 27, 2026
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RERA enforcement and insolvency accountability need overhaul to protect homebuyers from stalled projects and blocked ownership.
Stricter enforcement of RERA and insolvency law is sought to address homebuyers left without possession or legal title despite paying builders in full. The proposed reform emphasis includes attachment of a builder's personal assets on declaration of insolvency and the imposition of strict punishment after proper investigation. Concern is also expressed that delays within RERA allow default disputes to continue indefinitely, defeating the purpose of the regulatory regime.
March 27, 2026
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Excise duty relief and export levies aim to shield fuel consumers and secure domestic supply amid global oil-price volatility.
Excise duty on petrol and diesel has been reduced to cushion domestic consumers against the rise in global crude oil prices and the resulting pressure on fuel costs. The special additional excise duty on petrol has been cut and the corresponding levy on diesel has been removed, while export duties have been reintroduced on diesel and aviation turbine fuel to preserve domestic availability of these products. The measure applies to diesel and aviation turbine fuel, but no windfall tax has been imposed on domestic crude oil producers.
March 27, 2026
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Safe harbour filing requirements under Form 49 cover eligible transactions, due dates, disclosures, and accountant certification.
Safe harbour option under Form No. 49 is to be exercised by an eligible assessee by furnishing the merged and simplified form on or before the due date. The form replaces the erstwhile Forms 3CEFA, 3CEFB and 3CEFC and is used to furnish particulars relating to eligible international transactions, eligible specified domestic transactions and eligible business for the relevant tax year. Different filing timelines apply depending on the nature of the transaction, including a special filing window for provision of information technology services and a due-date-linked filing requirement for other cases.
March 27, 2026
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Safe Harbour compliance through Form No. 49 now consolidates transaction disclosures, eligibility conditions, and online filing requirements.
Form No. 49 is the electronic application for opting for Safe Harbour under the Income-tax Act, 2025 and the Income-tax Rules, 2026. It merges the earlier Forms 3CEFA, 3CEFB and 3CEFC into a single smart e-form for eligible international transactions, eligible specified domestic transactions and eligible business. The FAQs state that filing is mandatory only for assessees intending to opt for Safe Harbour, it must be filed online through the e-filing portal, and it requires disclosure of associated enterprises, transaction-specific details, supporting documents, accountant reports, and prescribed e-verification.
March 27, 2026
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Transfer pricing reporting requires structured transaction-wise disclosure, arm's length price details, and accountant certification under Form 48.
Form No. 48 requires an accountant's report to be furnished under the Income-tax Act, 2025 for international transactions and specified domestic transactions with associated enterprises. The form is filed annually by the prescribed due date and uses a structured, transaction-wise format covering the assessee's particulars, associated enterprises or persons, transaction details, advance pricing agreement information, arm's length price determination, and any adjustment. Part F contains the accountant's certification of maintenance of the required information and documents.
March 27, 2026
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Form No. 48 reporting rules for international and specified domestic transactions, online filing, PAN requirement, and arm's length pricing.
Form No. 48 is the mandatory accountant's report for international transactions and specified domestic transactions under section 172 of the Income-tax Act, 2025. It must be filed annually, only online through the Income Tax e-Filing portal, and requires a valid PAN. The form contains six parts covering assessee details, transaction aggregates, international and specified domestic transaction particulars, arm's length price computation, and threshold-based reporting. The FAQs also explain transaction identifiers, relationship coding, aggregation treatment, arm's length price auto-population, and the computation rules for transfer pricing methods.
March 27, 2026
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Excise duty cut on petrol and diesel eases fuel cost pressure amid rising global crude prices.
Excise duty on petrol has been reduced and diesel has been exempted from the levy with immediate effect to cushion consumers and fuel retailers from the impact of rising global crude prices. The notification lowers the duty on petrol and brings the diesel duty to nil, reflecting a policy response to volatility in international oil markets and the strain created by unchanged retail pump prices. The duty reduction is intended to provide headroom to fuel retailers by easing input-cost pressure and supporting price stability in the domestic market.
March 27, 2026
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Energy security and import dependence drive debate as fuel supply assurances counter claims of shortages and misinformation
Rising dependence on crude oil, LPG and natural gas imports is presented as an energy-security concern, alongside criticism that the promised push toward self-reliance has not been realised. The discussion also refers to earlier claims about a major gas discovery in the Krishna-Godavari basin and allegations that later audit reports treated the episode as a large-scale irregularity. Government and oil marketing companies, however, state that petrol, diesel and LPG supplies remain stable and adequately stocked.
March 27, 2026
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Excise duty cut on petrol and diesel aims to ease pressure on fuel retailers amid rising global crude prices.
Excise duty on petrol has been reduced to Rs 3 a litre from Rs 13 a litre, while excise duty on diesel has been reduced to nil from Rs 10 a litre, with immediate effect. The duty cuts are intended to ease pressure on oil marketing companies facing elevated global crude prices and frozen retail fuel prices amid geopolitical disruption in oil markets.
March 26, 2026
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WTO dispute settlement and e-commerce duty moratorium face renewed calls for reform and careful reconsideration.
A dysfunctional WTO dispute settlement system is described as having deprived members of effective redressal, and restoration of an automatic and binding dispute settlement mechanism is called for. Careful reconsideration of the continued extension of the moratorium on customs duties on electronic transmissions is urged because its scope remains unsettled and may have significant revenue implications. WTO reform is presented as needing to be transparent, inclusive and member-driven, anchored in development, non-discrimination, consensus-based decision-making, equity and effective special and differential treatment.
March 26, 2026
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Transatlantic trade safeguards shape EU approval of the US deal, allowing suspension if the agreement is undermined.
European lawmakers approved the transatlantic trade agreement with safeguard amendments that permit suspension if the United States undermines the deal, discriminates against EU economic operators, threatens territorial integrity or foreign and defence policies, or engages in economic coercion. The agreement retains a 15 per cent tariff on most goods and proceeds to further negotiation between EU and US trade representatives, with the added language intended to preserve European interests and provide greater certainty for businesses.
March 26, 2026
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Accountant certificate filing for international and specified domestic transactions must follow the prescribed online process and timeline.
Form No. 47 is the accountant's certificate for international transactions or specified domestic transactions meeting the conditions in rule 82(5). It is to be furnished with Form No. 46 within the prescribed filing window, beginning from the end of the third tax year and ending on 30 June following that year. The form can be submitted only online through the Income Tax e-Filing portal, and no supporting documents are required.
March 26, 2026
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Arm's length price option filing through Forms 46 and 47 under rule 82 for multiple-year determination.
Rule 82 prescribes Form No. 46 and Form No. 47 for exercise of the option for determination of arm's length price under section 166(9) of the Income-tax Act, 2025. Form No. 46 is furnished by an assessee for determining arm's length price in respect of international transactions or specified domestic transactions for multiple years in a single proceeding, covering the second and third tax years immediately following the first tax year in which reference has been made under section 166. Form No. 47 is the accompanying accountant's certificate.
March 26, 2026
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Arm's length price option through Form No. 46 covers multiple years, online filing, and accountant certification.
Exercise of option for determination of arm's length price under section 166(9) is made through Form No. 46 for international transactions or specified domestic transactions for multiple years in a single proceeding. The option covers the second and third tax years immediately following the first tax year in which a reference has been made under section 166. Form No. 46 must be filed between the end of the third tax year and 30 June following that year, only online through the Income Tax e-Filing portal, and accompanied by the accountant's certificate in Form No. 47.
March 26, 2026
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Foreign tax credit filing rules for Form 44 require resident assessees to report foreign income, refunds, and supporting documents.
Form No. 44 is required for a resident assessee claiming foreign tax credit under Rule 76 or intimating refund of foreign tax arising from carry backward of loss, revision of return, or similar changes. It must generally be filed within 12 months from the end of the relevant tax year, or by the date of furnishing an updated return where applicable. The form covers particulars of the person, foreign income and credit claimed, and any refund of foreign tax, and must be supported by documents on income, foreign tax paid, disputes, and refund particulars. Filing is made through the e-filing portal with e-verification, and accountant verification applies in specified cases.
March 26, 2026
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Digital housing loan access expands through a unified marketplace for defence and government personnel.
The Gruh Sugam Portal streamlines digital housing loan access for Defence personnel, members of paramilitary forces, and State and Central Government employees through their administrative units. It functions as a unified digital marketplace that relays minimal loan requests to registered lending institutions, enables comparison of competing offers, and supports seamless digital integration, online query resolution, grievance redressal, and consumer protection. The initiative is aimed at improving transparency, efficiency, financial inclusion, and affordable home ownership.

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Samsung Galaxy Z Fold 8: Bigger Battery, Sharper Cameras, and a Creaseless Display

April 13, 2026

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Pune, Maharashtra, India (NewsVoir) When Samsung launched the Galaxy Z Fold 7 in 2025, it changed what Indian buyers expected from a premium smartphone. Now, with the Samsung Galaxy Z Fold 8 expected to arrive in July 2026, Samsung is preparing to do it all over again. Early reports point to a device that addresses everything buyers wanted. A bigger battery, a sharper ultrawide camera, and the kind of raw processing power that makes a large foldable display truly worth having. If the leaks are accurate, the Galaxy Z Fold 8 may be the most complete foldable Samsung has ever made. Once the phone is launched in India, you can get your hands on the Samsung Galaxy Z Fold 8 without stretching your finances by shopping from a Bajaj Finserv partner store. With more than 1.5 lakh partner stores located in 4,000+ cities, accessibility and affordability are two things you can expect. Easy EMI plans let you split the cost of the smartphone into affordable instalments, spread over 1 to 60 months. Samsung Galaxy Z Fold 8 — The future of foldables The Galaxy Z Fold 8 is expected to retain its predecessor’s display setup — an 8-inch main screen and 6.5-inch cover. It will also feature a larger 5,000 mAh battery, ensuring all-day power in a slim foldable design. Expected specifications: • Display: 6.5-inch Full HD+ Dynamic AMOLED 2X 120 Hz cover display; 8-inch QXGA+ Dynamic AMOLED 2X 120 Hz main display • Processor: Qualcomm Snapdragon 8 Elite Gen 5 • RAM: 12GB/16GB LPDDR5X • Storage: 256GB/512GB/1TB UFS 4.1 • Rear cameras: 200MP main (OIS) + 50MP ultrawide + 10MP telephoto • Front camera: 10MP cover; 10MP main • Battery: 5,000 mAh with 45W fast charging support • OS: Android 16 • Build: IP68 dust and water resistance Display — Same premium panels, upgraded experience The Galaxy Z Fold 8 is expected to feature an 8-inch QXGA+ Dynamic AMOLED 2X 120 Hz main display and a 6.5-inch Full HD+ Dynamic AMOLED 2X 120 Hz cover display. Together, these panels deliver immersive visuals and excellent colour accuracy. Display highlights: • Up to 120 Hz refresh rate • High peak brightness for outdoor readability • Corning Gorilla Glass protection Imaging system — A major ultrawide upgrade The most significant camera upgrade on the Galaxy Z Fold 8 comes in the ultrawide department with a 50MP ultrawide lens. Combined with the 200MP main sensor with OIS and 4K video recording, this makes the Galaxy Z Fold 8 one of the most capable camera systems ever fitted into a foldable. Camera highlights: • 200MP main sensor with OIS for stable, detailed shots • 50MP ultrawide — up from 12MP on the Galaxy Z Fold 7 • 10MP telephoto for versatile zoom • 4K video recording support across all lenses Performance — Cutting-edge chip built for the Fold The Samsung Galaxy Z Fold 8 is rumoured to be powered by the Qualcomm Snapdragon 8 Elite Gen 5 chip, optimised specifically for the Galaxy Z Fold series. This translates to snappier performance, better power efficiency, and smoother multitasking across the large foldable canvas. Performance highlights: • Qualcomm Snapdragon 8 Elite Gen 5 chipset • Up to 16GB LPDDR5X RAM • Up to 1TB UFS 4.1 storage • 5G connectivity support Battery — Game-changing capacity in a slim body The shift to a 5,000 mAh battery is one of the most talked-about upgrades of the Galaxy Z Fold 8. Samsung is expected to use silicon-carbon battery technology, which offers higher energy density than standard lithium-ion cells — enabling a larger battery without adding bulk. Battery highlights: • 5,000 mAh silicon-carbon battery • 45W fast wired charging — up from 25W on the Galaxy Z Fold 7 • Wireless charging support • Optimised battery management through One UI Design — Slim, creaseless, and built to impress The Galaxy Z Fold 8 is expected to measure just 4.5 mm when fully opened, with a creaseless display and a carbon-fibre back panel that keeps it lightweight without compromising durability. IP68 dust and water resistance is also expected to be retained. Design highlights: • Carbon-fibre back panel for a lightweight, durable build • 4.5 mm slim profile when unfolded • Creaseless main display for a better viewing experience • IP68 dust and water resistance Software — Long-term support remains a strong point The Galaxy Z Fold 8 is expected to launch with Android 16 and Samsung's latest One UI, bringing multi-year OS upgrades and regular security patches. Galaxy AI features are also expected across productivity and camera tools, building on the innovations introduced with the Samsung Galaxy Z Fold 7. Software highlights: • Android 16 with the latest One UI • Multi-year OS upgrade promise • Regular security updates • Galaxy AI features expected across productivity and camera tools Samsung Galaxy Z Fold 8 — Pricing and options The Samsung Galaxy Z Fold 8 is expected in three configurations: • 12GB RAM + 256GB storage • 12GB RAM + 512GB storage • 16GB RAM + 1TB storage The base variant is expected to launch in India in the range of Rs. 1,60,000 to Rs. 1,75,000, depending on storage options and retailer pricing. Disclaimer: Prices are subject to change depending on future announcements. Please visit a Bajaj Finserv partner store for the latest pricing. How to buy the Samsung Galaxy Z Fold 8 on Easy EMIs Once the Samsung Galaxy Z Fold 8 becomes available, buyers can purchase it from Bajaj Finserv partner stores. Instead of paying the entire amount upfront, the cost can be converted into affordable monthly instalments. Here is how buyers can purchase the device after launch: 1. Visit the nearest Bajaj Finserv partner store. 2. Select the Galaxy Z Fold 8 variant of choice. 3. Check eligibility for Easy EMIs at checkout. 4. Choose a flexible tenure between 1 and 60 months. 5. Complete the purchase and take the new smartphone home. Bajaj Finance Limited Bajaj Finance Ltd. (‘BFL’, ‘Bajaj Finance’, or ‘the Company’), a subsidiary of Bajaj Finserv Ltd., is a deposit taking Non-Banking Financial Company (NBFC-D) registered with the Reserve Bank of India (RBI) and is classified as an NBFC-Investment and Credit Company (NBFC-ICC). BFL is engaged in the business of lending and acceptance of deposits. It has a diversified lending portfolio across retail, SMEs, and commercial customers with significant presence in both urban and rural India. It accepts public and corporate deposits and offers a variety of financial services products to its customers. BFL, a thirty-five-year-old enterprise, has now become a leading player in the NBFC sector in India and on a consolidated basis, it has a franchise of 69.14 million customers. BFL has the highest domestic credit rating of AAA/Stable for long-term borrowing, A1+ for short-term borrowing, and CRISIL AAA/Stable & [ICRA]AAA(Stable) for its FD program. It has a long-term issuer credit rating of BB+/Positive and a short-term rating of B by S&P Global ratings. To know more, visit www.bajajfinserv.in. (Disclaimer: The above press release comes to you under an arrangement with Newsvoir and PTI takes no editorial responsibility for the same.). PTI PWR

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