DIN validity after Circular 4/2026: when a missing trail is fatal and a quoting slip is not
CBDT Circular 4/2026 and the Finance Act, 2026 have changed the DIN debate. A missing audit trail can still be fatal, but a mere quoting defect is now harder to weaponise.
Block assessment’s return: efficient anti-evasion design or a new constitutional battleground?
Block assessment is back in India’s search-tax architecture, promising faster anti-evasion action but reopening a harder question: can speed, abatement and compressed procedure coexist with taxpayer safeguards?
Black money India in 2026: where it actually hides now
India’s black money story no longer begins and ends with cash. In 2026, undeclared wealth survives through real estate, layered ownership, offshore structures, portable stores of value, and selective digital opacity.
Taxation of real estate developers in India: where GST, income tax and RERA collide
India's property market is not taxed by one law but by an overlapping system of GST, income tax, stamp-duty valuation rules and RERA cash controls. This deep dive explains how that architecture works for real estate developers, why confusion persists, and who ultimately bears the burden.
India Employment Data: Why the Job Numbers Confuse Everyone
India’s jobs numbers often look cleaner than the labour market feels. The reason is not one bad statistic, but several valid ones measuring different realities at once.
