Direct Tax
2 articles
Direct Tax12 Aug 2026·5 min
The New Income-Tax Act, 2025: what changes, and what stays the same
India is replacing the six-decade-old Income-tax Act, 1961 with a simpler, plainer-language Income-tax Act, 2025. Here is what taxpayers and finance teams should understand about the shift — including the new 'tax year' concept.
By Mrudulatha DevdasRead more
Direct Tax15 Mar 2026·5 min
Section 43B(h): MSME Payment Timelines and Practical Considerations
Section 43B(h) of the Income-tax Act creates a hard timeline for paying registered micro and small enterprises. Here is what businesses need to know.
By Kranthi PalivelaRead more