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“Gift” is the transfer of property from one person to another, where the transferor gives such property to receiver, willingly, without any compensation/favor in return. According to Section 122 of…

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With the advancement in technology and the revolutionary increase in the use and dependability of internet, a lot of data is being created and shared by us through mobile applications and websites, including pe…

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PAN or Permanent Account Number is a unique 10-character alphanumeric code assigned to every taxpayer in India. The number is assigned by the Income Tax Department that keeps a track of all big-t…

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Chapter I: PRELIMINARY   1. Short title, extent and commencement. (1) This Act may be called the Narcotic Drugs and Psychotropic Substances Act, 1985. (2) It extends to the whole of India 1[and it appl…

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