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Member Articles


Changes in the Provisions Relating to Not-for-Profit Organisations Proposed in the Finance Bill 2020

Changes in provisions relating to Educational Institutions, Hospitals, Trusts etc. engaged in Public Charitable or Research activities. 1. Current Position: Currently the income of public charitable trusts and not-for- ...

Budget 2020 Unveiling Issues on International Taxation

1. Changes in rules relating to determination of ‘residence’ in India The scope of income of a person liable to tax in India depends upon his residential status in a particular financial year. Indian Income Tax Act ...

Budget 2020 Healthcare & Pharma Sector

The Finance Minister Smt. Nirmala Sitharaman envisages a holistic vision of healthcare that translates into wellness of the citizen! Key Announcements Budget allocation A budget allocation of INR 69,000 crores ...

India Releases: 2020-21 Union Budget

Hon’ble Finance Minister, Government of India, while presenting the Union Budget 2020 today stated that her proposals are structured around the themes of ‘Aspirational India’, ‘Economic Development’, ...

Budget 2020 Energy Power Infrastructure

Key Announcements Infrastructure National Infrastructure Pipeline of INR 103 trillion launched on 31 December 2019, consisting of 6,500+ projects across sectors viz housing, safe drinking water, access to clean and a ...

The Third Gender and Transforming the Workplace

A brief note on the Transgender Persons (Protection of Rights) Act, 2019 and its impact on the Indian Corporate/Workplace Scenario Authored by: Alok Tewari, Shivika Upadhyay & Vishal Singh, Kochhar & Co. The golden thr ...

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