After Finance Minister Nirmala Sitharaman presented the 2025-26 Union Budget in the Lok Sabha on Saturday, it is prudent to learn about the basics of the annual set of documents outlining an ...
The Finance Bill, 2025, proposes an amendment to Section 115UA of the Income-tax Act, which governs the taxation of Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs), ...
The Finance Bill, 2025, proposes amendments to Section 13 (3) of the Income-tax Act, which specifies conditions under which trusts and institutions lose tax exemptions under Sections 11 and 12 if ...