Tag: RBI

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India retail credit: healthy expansion, or the next NPA wave?

India’s retail-credit engine is still supporting growth, not triggering panic. But the fastest growth is clustering in unsecured segments where repayment buffers are thinner and early stress signals are already visible.

India Bond Yields: The Sleeping Giant That Decides Everything

India's bond market is far bigger than most public debate admits. Track India bond yields closely enough and you can read the fiscal glide path, state funding stress, corporate borrowing costs and the future of household money.

India sovereign credit rating: what it really measures – and what could lift India higher

India's sovereign credit rating is not a prestige marker. It is a judgment on debt, growth, fiscal credibility, external resilience and institutional quality - and on whether India can turn economic scale into a lower cost of capital.

Embedded finance India: how UPI and ONDC could trigger the next banking disruption

UPI turned payments into infrastructure. ONDC wants to do something similar for commerce. The real disruption now is embedded finance: credit, insurance and working-capital products slipping into the apps, platforms and software Indians already use.

INR exchange rate: why the rupee falls, rises, and rarely crashes

The rupee does not usually move because of a single headline. It responds to India's current account, capital flows and reserve buffers, with the RBI stepping in to prevent disorderly overshooting.

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Digital evidence in search cases: why metadata risk is becoming the real battleground

Digital evidence in search cases is changing how tax disputes are built and defended. Metadata, audit trails and system history now shape the burden of explanation far more than many taxpayers realise

Section 148 vs revision vs search: which battlefield is the Department choosing now?

Section 148 still dominates tax conversations, but reopening is no longer the Department’s only preferred battlefield. In 2025–26, revision is increasingly the cleaner weapon against weak assessments, while search has been pushed into a separate, evidence-heavy block-assessment track.

Section 263 in the new regime: cleaner drafting, same legal gate

Section 263 has moved to section 377 under the Income-tax Act, 2025, but the real story is not the renumbering. It is the cleaner limitation machinery, tighter transition rules, and the continuing risk from weak assessment records.

DIN validity after Circular 4/2026: when a missing trail is fatal and a quoting slip is not

CBDT Circular 4/2026 and the Finance Act, 2026 have changed the DIN debate. A missing audit trail can still be fatal, but a mere quoting defect is now harder to weaponise.

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