Summary: Section 51 of the GST Act mandates specified entities to deduct Tax Deducted at Source (TDS) on payments for goods or services under certain conditions. These entities include government ...

This Article covers the aspect of taxation regime for cryptocurrency in the light of the widespread use and tensions arising because of lack of regulations for the same. Recently, cryptocurrencies ...

Summary: Presumptive Taxation under Section 44ADA of the Act simplifies tax compliance for Indian freelancers earning from Indian and foreign clients. Freelancers in specified professions with gross ...

Assignment, in the context of its legal definition, is not a service but a sale. Since, sale and service are not interchangeable, the levy of GST on assignment of leasehold rights would be ultra vires ...