Bhawna Kumari

About Bhawna Kumari

I'm Bhawna Kumari, a final year student pursuing B.B.A. L.L.B. (Hons.) at Jagran Lake city University in Bhopal. With a keen interest in law, Bhawna has gained a comprehensive understanding of various legal domains such as contracts, IPR law, taxation, and corporate law. Her academic coursework has honed her analytical, research, and writing skills, making her a valuable asset in the legal field.

DIN can’t be automatically deactivated on grounds of automatic vacation of office of director u/s 164 (2) of Cos. Act

The Director Identification Number (DIN) is a unique identification number assigned to individuals who hold the position of a director in a company. It serves as a means of identification and enables the government to track the activities of directors across different companies. On the other hand, Section 164(2) of the Companies Act, 2013, deals […]

Husband Entitled to TDS Credit on Interest Earned from Amount Gifted to His Wife: The Income Tax Appellate Tribunal ITAT

The Income Tax Appellate Tribunal (ITAT) recently made a significant ruling that brings clarity to the taxation of gifts between spouses. In this ruling, the Income Tax Appellate Tribunal stated that a husband is entitled to claim a tax deduction at source (TDS) credit on the interest earned from the amount gifted to his wife. […]

Employer’s TDS Obligation under New ‘Default’ Personal Tax Regime: CBDT Issues Clarifications

The Central Board of Direct Taxes (CBDT) recently issued a set of clarifications regarding the employer’s Tax Deducted at Source (TDS) obligations under the new ‘Default’ Personal Tax Regime. With the implementation of the new tax regime, several changes have been introduced, leading to confusion among employers. In this blog post, we will explore the […]

TDS on Professional Fees Limit for FY 2022-23 – Exemptions & Penalty

Tax Deducted at Source (TDS) is a mechanism implemented by the Indian government to collect taxes at the source of income generation. It ensures that a certain percentage of tax is deducted by the payer while making specified payments to the payee. One such payment category is professional fees, which includes payments made to professionals […]

Aishat Sifha V. State Of Karnataka, Landmark Case for Securing the Rights of Sex Workers

In recent years, the issue of religious headgear in schools and workplaces has become a subject of intense debate and controversy. One such case that has garnered significant attention is the Aishat Sifha v. State of Karnataka (Hijab Ban Case). This case involved a young Muslim girl who was barred from wearing her hijab, a […]

Anticipatory Bail: Section 438 CrPC

Anticipatory bail is a legal provision that allows a person to seek bail in anticipation of an arrest. It is a pre-arrest legal remedy available to individuals who apprehend arrest on false or trumped-up charges. Its concept is based on the principle that no one should be deprived of their personal liberty without sufficient cause […]

The Concepts and Issues of Jurisdiction in Cyberspace

Jurisdiction in cyberspace is a complex and pressing issue due to the widespread use of the Internet and other digital technologies. It arises from the challenges associated with regulating and enforcing laws in a space transcending geographical, physical, and political borders. The jurisdictional questions raised in cyberspace are varied, ranging from jurisdiction over data and […]

Section 194J: TDS on Professional or Technical Fee

Section 194J of the Income Tax Act, 1961, is a provision that deals with the deduction of tax at source (TDS) on payments made towards professional or technical services. It requires the payer to deduct a certain percentage of the payment as tax and remit it to the government on behalf of the service provider. […]

Principles Governing Grant Regular Bail and Grounds for Cancellation of Regular Bail

Bail is a legal procedure that allows an accused person to be released from custody while awaiting trial. The purpose of bail is to ensure that the accused person attends court and does not pose a threat to society. Regular bail refers to the bail granted by a court during the pendency of a trial. […]

How to Create a Freelance Agreement in India?

Freelance employment is becoming more common around the world, including in India. More and more people are choosing to work as independent contractors rather than regular employees. However, with this shift in working arrangements comes the need for clear agreements between freelancers and their clients. A freelance agreement is a legally binding document that outlines […]

The Appointment of a Director and Its Influence On Board Dynamics

In the world of corporate governance, the appointment of a director is a critical event that can shape the future of an organization. Beyond fulfilling legal requirements, the selection of a director has far-reaching implications for board dynamics. It is a pivotal moment that can either enhance or disrupt the collective functioning, decision-making, and overall […]

Devas Multimedia (P.) Ltd. v. Antrix Corporation Ltd

SC Upholds NCLAT Order on Winding Up of Devas on the Grounds of Fraud In a significant ruling, the Supreme Court of India recently upheld the National Company Law Appellate Tribunal’s (NCLAT) order regarding the winding up of Devas Multimedia (P.) Ltd., based on allegations of fraud. The case, Devas Multimedia (P.) Ltd. v. Antrix […]

How to Write a Freelance Contract and It’s Format?

As a freelancer, it’s important to have a contract agreement with your clients to ensure that both parties are clear on the terms of the project. A contract agreement serves as a legal binding document that outlines the scope of work, payment terms, and project timelines. In this blog, we’ll discuss the steps involved in […]

What Are The Golden Rules Of Logo Designs?

Here we are going to see the Golden Rules of Logo Design, where the Logos are essentially visual representations of a brand and play a vital role in creating a brand identity. A well-designed logo can help a business stand out from the competition and communicate its values to its customers. While there are no […]