The primary purpose of Form 97 is to provide an alternative compliance mechanism in cases where such persons are not eligible ...

The upcoming changes are linked to the implementation of the Income-tax Act, 2025, which requires the redesign of return forms, tighter reporting standards, and stronger integration between employer ...

The Department of Labor, Internal Revenue Service, and Pension Benefit Guaranty Corporation recently issued final rules on employee benefit plan annual reporting requirements that are effective for ...

New Income Tax Rules, 2026, effective April 1, 2026, mandate PAN for several high-value transactions. Form 97 replaces Form ...

EPFO has introduced Form 121 to replace Forms 15G and 15H from April 1, 2026 under the new Income Tax Act, 2025. Here’s how the new TDS exemption rule works, who can use it, and what PF members must ...

For years, EPF subscribers have been used to filing Forms 15G and 15H. That process has now changed. A single new form has ...

From 1 April 2026, Indian taxpayers have been introduced to major changes in the tax compliance framework, as the government rolled out the Income-tax Act, 2025, along with the Income-tax Rules, 2026.

Pension income in India is taxable based on type. Regular pensions are taxed as salary, while commuted pensions can be ...

The consolidation into Form 121 introduces stricter documentation and reporting obligations. The decision emphasizes accountability and structured tax reporting ...

While state-registered advisors and firms—generally those with under $100 million in AUM—are not required by the SEC to complete a Form CRS, Oklahoma and Rhode Island have gone against the grain.