Latest from Board HR - Page 2

Supreme Court Criticises WhatsApp & Meta Over “Take-It-or-Leave-It” Privacy Policy – Simple Summary

The Supreme Court of India recently made strong observations against WhatsApp and its parent company, Meta, regarding WhatsApp’s privacy policy approach. The issue relates to the company’s earlier policy update where users were effectively required to accept new data-sharing terms or stop

RBI’s New FEMA Regulations on Export & Import of Goods and Services (2026): A Detailed Legal and Practical Analysis

The Reserve Bank of India has ushered in a landmark reform in India’s foreign exchange regulatory framework by notifying the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB) on 13

Tiger Global Case: What Foreign Investors Must Re-think About Treaty Structures

Introduction
The recent judgment of the Supreme Court of India in the Tiger Global matter marks a decisive shift in India’s international tax jurisprudence. The ruling fundamentally alters how tax treaty benefits, particularly under the India–Mauritius Double Taxation Avoidance Agreement (DTAA), are to be

TDS/TCS Correction Statements: Final Compliance Window Before Time-Bar Under the New Income-tax Law

The transition from the Income-tax Act, 1961 to the new Income-tax Act, 2025 marks a significant shift in India’s direct tax compliance framework. One of the most critical — and time-sensitive — consequences of this transition relates to the filing of TDS/TCS

Labour Codes Draft Rules Published: India Moves Closer to Full-Scale Labour Reforms Get All 4 Labour Codes Draft https://drive.google.com/drive/folders/1thg1e-AEhtuhHYunjoZ7XfnsykWq0a1D?usp=drive_link

After years of anticipation, India has taken a decisive step towards operationalising its landmark labour reforms. The Central Government has published the Draft Rules under all Four Labour Codes, signalling a clear intent to move from

Seminar on India’s New Labour Codes 2026 | Mumbai HR & Compliance Workshop

📢 Seminar Announcement | Mumbai
Seminar on India’s New Labour Codes
“I Am Ready” – Mumbai Chapter 2

🗓 Date: 17 January 2026🕙 Time: 10:00 AM – 5:00 PM📍 Venue: Thakur College of Engineering & TechnologyWe are pleased to

Advisory Issued by the Deputy Commissioner, Gurugram — Key Compliance Takeaways

Based on the advisory issued by the Office of the Deputy Commissioner, Gurugram, the following points are relevant for employers, HR heads, and compliance professionals:
1. Statutory Background

  • The advisory is issued pursuant to the order of the Commission for Air Quality Management (CAQM)

Is “Special Allowance” Wages under Section 2(y) of the Code on Wages, 2019?

A Statutory, Practical and Judicial Analysis
1. Introduction
With the enforcement of the Code on Wages, 2019, one of the most frequently asked—and litigated—questions in payroll and compliance is:

Whether “Special Allowance” forms part of “wages” under Section 2(y)?

For decades, employers

Remuneration in Kind – The 15% Rule (Explanation to Section 2(y))
Applicable when employers provide food, accommodation, uniforms, grain, or other non-cash benefits.

🔵 1. What the Law Says
The Explanation to Section 2(y) states:

If an employer gives any remuneration in kind (instead of cash),
the value of such in-kind benefits up to 15%