Prabhat Nigam

Never Stop Learning

Prabhat Nigam

About Prabhat Nigam

Prabhat has done his BA LLB (Hons) and has been writing research papers since his law school days. His interest in content writing made him pursue a career in legal research and content writing. His core areas of interest are indirect taxes, finance and real estate.


SEBI

SEBI’s restriction on Mutual Funds for overseas inves...

The Securities and Exchange Board of India (SEBI) has directed the Mutual Funds (MFs) houses to stop making further investments in schemes investing in ove...

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GST

An overview of GST Letter of Undertaking (LUT)

Exporters before the introduction of GST LUT had to submit an export bond for the purpose of exports. The export bond required money which became difficult...

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FEMA

Curious case of FEMA violations by RR (Rajasthan Royals...

A curious of case of FEMA violations by RR has been discussed in the following piece of information wherein the Directorate of Enforcement has alleged that...

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Taxation

Proposed changes in Personal taxation in 2022 Budget...

The Union Finance minister has recommended certain changes in the Finance Bill, 2022 through Union Budget 2022-23 relating to personal taxation. There were...

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GST

Proposed changes in GST law in 2022 Budget

The Finance Minister presented the Union Budget of 2022 in the wake of highest recorded tax collections of 1.38 lakh crores through GST revenues. The Union...

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Taxation

A detailed guide to Investment Declaration Form

There are instances when an employee gets confused as to what needs to be mentioned in the Investment Declaration Form in order to claim deductions and exe...

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PMLA

Section 45 of PMLA applies to those arrested by ED

A recent order of the Delhi Court, while deciding the question related to regular bail applications filed by the accused persons under section 439 of Code...

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PMLA

IBC can halt attachment of property under PMLA proceedi...

A recent judgment of the Delhi High Court has put to rest the conflict between the statutory provisions of Insolvency and Bankruptcy Code, 2016 (IBC) and P...

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