Resources

Insights

Explanations of what has changed in tax, GST and labour law, written for people who have to act on it. Each piece carries the date its legal position was last checked.

AllIncome taxGSTPayroll

Income tax6 August 2026·5 min read
The Income-tax Act, 2025 is in force. What actually changes, and what does not
A new Act replaced a sixty-four-year-old one on 1 April 2026. Most of what a taxpayer does is unchanged — but the return you file this year and the return you file next year are governed by different statutes, and the forms have been renumbered.
GST6 August 2026·4 min read
GSTR-3B is locked, and returns now expire. Two GST changes that are not reversible
The liability carried into GSTR-3B can no longer be edited there, and a return that is more than three years past its due date cannot be filed at all. Both changes are now fully in force, and neither has a remedy after the fact.
Payroll6 August 2026·4 min read
The Labour Codes are in force but Telangana has not notified its rules. Where that leaves an employer
The four Codes commenced in November 2025 and the Central Rules followed in May 2026. Telangana’s own rules were still in draft when this was written, which puts a Hyderabad employer in an unusual position: the statute binds, the machinery under it is incomplete.

Insights

The Income-tax Act, 2025 is in force. What actually changes, and what does not

GSTR-3B is locked, and returns now expire. Two GST changes that are not reversible

The Labour Codes are in force but Telangana has not notified its rules. Where that leaves an employer