Linking of Aadhaar and PAN – Implications under the Income Tax Act, 1961

PAN Aadhaar Linking

Introduction PAN Aadhaar linking has become a necessity in today’s times. It is a well-known fact that Aadhaar and PAN are two of the most important documents for Indian citizens. So, let’s understand the importance of the two documents and their linking. Aadhaar is a 12-digit unique identification number. The Unique Identification Authority of India … Read more

UAE Small Business Relief – Article 21 of the UAE Corporate Tax Law

Small business Relief under UAE Corporate Tax

Introduction to Small Business Relief under UAE Corporate Tax Article 21 of the UAE Corporate Tax Law provided that small businesses below a particular revenue would be exempt from UAE Corporate Tax. Vide Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022, the UAE … Read more