From Convenience to Exposure The rapid expansion of digital transactions has fundamentally altered the way financial and commercial activity is conducted. Payments are instantaneous, records are electronic, and interactions increasingly take place…
From Convenience to Exposure The rapid expansion of digital transactions has fundamentally altered the way financial and commercial activity is conducted. Payments are instantaneous, records are electronic, and interactions increasingly take place…
Beyond Protection: The Expansion of Legal Recognition The legal position of women in India has undergone a gradual but significant evolution. What began as a framework focused largely on protection is increasingly…
The Principle of Due Process and Fair Treatment At the foundation of all legal protection lies a basic principle. No person can be subjected to legal action without due process. This applies…
Enforcement Action Against Fake Input Tax Credit Claims During March 2026, GST authorities continued enforcement drives against fraudulent input tax credit claims under the Central Goods and Services Tax Act, 2017. Investigations…
There is a gap most of us recognise, but rarely address with seriousness. We understand what the law requires. Not in detail, perhaps, but in principle. Documentation should be clear. Filings should…
March is often treated as a closing month. Files are reviewed, accounts are settled, and compliance deadlines dominate professional calendars. This year, however, the atmosphere feels more structural than routine. What we…
The recent amendment to the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules marks a decisive turn in India’s digital regulatory approach. With effect from 20 February 2026, intermediaries are…
IT Rules Amendment, 2026 The Centre has amended the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules to address deepfakes and AI-generated misinformation. Effective 20 February 2026, platforms are required…
The closing weeks of the financial year assume greater importance this March due to statutory transitions already notified and those taking effect from 1 April 2026. The following developments have direct implications…