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Prelims

Double Taxation Avoidance Agreement (DTAA)

14-Apr-2025

In today’s globalized economy, individuals and companies often earn income across borders. 

Harichand Thakur and his contribution

14-Apr-2025

Prime Minister Narendra Modi paid tribute to Shri Harichand Thakur on his birth anniversary.

Glide Bomb ‘Gaurav’

14-Apr-2025

The Defence Research and Development Organisation (DRDO) successfully test fired Long Range Glide Bomb (LRGB) ‘Gaurav’ from Sukhoi-30 MKI fighter aircraft.

ADVANCE PRICING AGREEMENTS

14-Apr-2025

An Advance Pricing Agreement (APA) is a formal and binding agreement between a taxpayer and a tax authority, which determines the transfer pricing methodology to be applied to certain international transactions for a fixed period in the future.

GOODS AND SERVICE TAX (GST)

14-Apr-2025

Goods and Services Tax (GST) is a comprehensive, destination-based indirect tax levied on the supply of goods and services in India. 

India-US Extradition Treaty

12-Apr-2025

Recently, Tahawwur Rana, an accused in the 26/11 Mumbai attack, has been extradited from the US to India. Extradition treaties in India are governed by the 'Extradition Act, 1962'.

INHERITANCE TAX

12-Apr-2025

Inheritance Tax is a direct tax levied on individuals who inherit assets or property from a deceased person. 

Panchayat Advancement Index

12-Apr-2025

The Ministry of Panchayati Raj launched the Panchayat Advancement Index (PAI) to measure the overall development of Gram Panchayats.

Inverted Duty Structure (IDS)

12-Apr-2025

Inverted Duty Structure (IDS) is a phenomenon within the indirect tax system, particularly under the Goods and Services Tax (GST), where the import duties on raw materials or input goods are higher than the tax rates levied on finished goods.

Insolvency and Bankruptcy Code (IBC), 2016

11-Apr-2025

The Insolvency and Bankruptcy Code (IBC), 2016 is a comprehensive bankruptcy law enacted to consolidate and amend existing laws related to insolvency and bankruptcy for companies, individuals, and partnership firms. 

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