Discusses Treasury regulations for 831(b) microcaptive transactions issued 1/14/2025 re listed transactions and transactions ...

Treasury regulations relating to IRS mandatory tax shelter disclosure requirements for 831(b) microcaptive captive insurance ...

The Internal Revenue Service today announced that the nation’s 2025 tax season will start on Monday, Jan. 27, 2025, and will feature expanded and enhanced tools to help ...

Bombay High Court addressed a writ petition filed by Mishal J. Shah HUF, seeking to quash a notice under Form GST DRC-22 and ...

Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, applicable large employers (ALEs) must either offer minimum ...

Just before the holidays, two bills impacting reporting under the Affordable Care Act (“ACA”), H.R. 3801 (EMPLOYER REPORTING IMPROVEMENT ACT) and ...

Held: AO had issued a notice under Section 148 calling upon assessee to deliver its return of income for the AY 2015-16 within a period of thirty days from the date of service of the said notice.

GST Council in its 53 rd meeting recommended insertion of Section 128A of the CGST Act, giving relief to the registered person from interest and penalties for the financial years 2017-18 to 2019-20 ...

1. Short title and commencement.— (1) This Scheme shall be called the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 (hereinafter referred to as the “Scheme”). (2) It shall come ...

President Biden signed two bills intended to ease the burden of reporting under the Affordable Care Act (“ACA”) for health ...

the IRS anticipates issuing proposed regulations on the subject of the Notice that will also address the special vesting rules for § 403(b) plans covering ERISA LTPT employees. These will ...