The Finance Bill, 2026 introduces a clear definition of “commodity derivative” in the Income-tax Act, 2025. This aligns the new law with existing tax provisions and removes ...

Learn about Synthetic Letters of Credit (SLCs), pre-funded instruments used in international trade to guarantee payments and ...

Advances between group entities will qualify for dividend exclusion only if both entities are located outside India. The amendment reduces ambiguity and aligns with global treasury ...

The Trump Aainistration is set to revisit regulations on data privacy and consumer protections between banks and financial ...