Budget 2026 Proposals on Rationalising Penalty and Prosecution: What Changes for Taxpayers and Litigation Practice
One of the most significant and welcome reform measures proposed in the Budget Memorandum is contained in Section C – Rationalising Penalty and Prosecution. The proposals seek to address long-standing concerns of taxpayers and professionals regarding excessive criminalisation, overlapping penalty provisions, technical penalties, and prolonged uncertainty arising from parallel assessment and penalty proceedings. From a […]
Full and Final Settlement (FnF) Under the New Labour Codes 2025: Your Rights as an Employee
With the implementation of the four new Labour Codes effective from November 21, 2025, significant changes have been introduced to protect employee rights, particularly regarding timely payment of wages upon separation from employment. One of the most employee-friendly reforms is the mandatory Full and Final (FnF) Settlement within two working days. As an experienced advocate […]
Probate of a Will in India:
A Comprehensive GuideIn the realm of estate planning and succession, understanding the probate process is crucial for ensuring that a deceased person’s wishes, as outlined in their Will, are legally executed. As an advocate with over 15 years of experience in succession and property matters, I, Deepeeka Arora from Divine Lawyers, often guide clients through […]
The New Labour Laws in India: A Comprehensive Overview
India has introduced a historic overhaul of its labour regulatory framework through four consolidated Labour Codes. These Codes aim to streamline compliance, modernise labour governance, and create a balanced framework for both employers and employees. Although enacted by Parliament, they are yet to be fully enforced nationwide, as final State-level notifications are pending. This article […]