Online gaming in India has transformed from a niche pastime into a significant segment of the digital economy. The sector has witnessed unprecedented growth in […]
Income tax rules
Valuation of Shares under Income Tax Rules: Implications for Startups and Investors
The issue of securities by private companies is one of the most significant mechanisms for raising funds. With growing entrepreneurship, especially in the start‑up ecosystem, […]
Understanding Rule 12 of the Income Tax Rules, 1962: Return Filing Explained
Rule 12 of the Income Tax Rules, 1962, is closely aligned with the statutory framework provided under Section 139 of the Income Tax Act, which […]