income tax

Slump Sales in India: Balancing Business Efficiency with Regulatory Compliance

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Published On: July 16, 2026 Authored By: Ayush Rajpoot Marwadi university, Rajkot, Gujarat Introduction Corporate restructuring has become an important part of modern business strategy in India. Companies routinely reorganize their operations to improve efficiency, unlock value, divest non-core assets, and adapt to changing market conditions. Among the various restructuring mechanisms available, the slump sale […]

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Studio shot of income tax envelope with red pen for accounting and tax season preparation.

The New Income Tax Act, 2025: Simplification or Structural Transformation?

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Published On: July 07, 2026 Authored By: Mohammed Zaid Ramaiah College of Law Introduction The enactment of the Income Tax Act, 2025 is the biggest change to India’s direct tax regime in more than six decades.[1] The new law was intended to replace the Income Tax Act of 1961, which had become worn out by

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