Insights

Notes on changes in tax and law, newest first. Each is dated and says when it was last checked against the law.

  1. Note

    Counting the days for a GST appeal

    An appeal filed a day late may not be heard at all. How the time limit is counted, and what to do if it has already passed.

    Ishita Rana

  2. Explainer

    Does a will need to be registered?

    In Punjab, Haryana and Chandigarh a will is valid without registration. Registering it still helps, for reasons this note explains.

    Amrit Kaur Sandhu

  3. Explainer

    What stays between you and your advocate

    Professional communications with an advocate are protected under section 132 of the Bharatiya Sakshya Adhiniyam, 2023. What that covers, and what it doesn't.

    Kabir Sethi

  4. Checklist

    Arbitration clauses that work: seat, venue and number

    Three words in an arbitration clause decide where a dispute will be fought. A short checklist before you sign.

    Kabir Sethi