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India’s New E-Commerce Rules Raise Compliance Requirements for Online Platforms
India’s new Consumer Protection (E-Commerce) (Amendment) Rules 2026 take effect on 1 January 2027, requiring e-commerce operators to review pricing practices, platform design, seller disclosures, consumer data use, and fee structures.
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India-New Zealand FTA Rules Clarify Origin Status for Third-Country Shipments
Understand how rules of origin under the India-New Zealand FTA determine product eligibility for preferential tariffs, including product-specific criteria, qualifying value content (QVC), proof of origin, and customs compliance.
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Tamil Nadu’s Automobile Industry: Investment Opportunities, Exports, and Manufacturing
Tamil Nadu is a major automotive manufacturing hub in India, with established vehicle and component suppliers, export infrastructure and EV production. Learn about its manufacturing clusters, investment incentives and key considerations for businesses.
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What Is Form 161 Under the Income Tax Rules 2026? CBDT Revises Penalty Waiver Application
India’s Central Board of Direct Taxes (CBDT) has revised Form 161 under the Income Tax Rules 2026 for applicants seeking a tax penalty waiver under Section 440(2) of the Income Tax Act 2025. The revised form specifies the assessment, under-reported income, tax liability and payment details.
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57th GST Council Meeting 2026 Recommends Changes to ITC, Refunds and GST Penalties
India’s 57th Goods and Services (GST) Council meeting on 8 October has recommended several major GST reforms in 2026 to simplify registration, improve return filing and input tax credit (ITC) reconciliation, and revise penalty and enforcement provisions.
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MSME Tax Audit in India: Final Form 3CD Season and What to Get Right Before Form 26 Arrives
MSMEs in India, subject to tax audit, must meet enhanced Form 3CD reporting requirements for FY 2025-26, including disclosures under Clauses 22 and 26 for MSME payments and Section 43B. From FY 2026-27, tax audits transition to Form 26 under the Income Tax Act 2025.
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DPDP (Removal of Difficulties) Order 2026 Clarifies Consent and Data Audit Requirements in India
The DPDP (Removal of Difficulties) Order 2026 makes targeted amendments to India's Digital Personal Data Protection Act 2023 clarifying consent requirements and the scope of data audit obligations for Significant Data Fiduciaries.
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Who Needs to File Form 26 in India? Tax Audit Rules, Thresholds and New Reporting Areas
India’s Income Tax Act 2025 introduces Form 26 as the new consolidated tax audit report, replacing Forms 3CD, 3CA, and 3CB. The new framework restructures tax audit reporting, expands data-related disclosures, and changes how businesses prepare for tax audit.