Mandatory TDS:
Under Section 192A of the Income Tax Act, TDS applies to EPF withdrawals made before 5 years of continuous service.

TDS Rates:

• 10%: If the withdrawal exceeds ₹50,000 and PAN is furnished.
• 30%: If PAN is

Key Highlights:

• New Fund Proposal: India has called for a dedicated Multilateral Fund to support developing nations in transitioning to eco-friendly technologies under a legally binding global treaty on plastic pollution.

• Model Inspiration: The proposal mirrors the successful …

Summary
The rollout of India’s labor reform laws, including the Industrial Relations, Social Security, and Occupational Safety and Wages codes, has encountered delays as several states have yet to finalize the draft rules. While these codes were passed …

Summary
The HR landscape is rapidly transforming, driven by technology, evolving workforce expectations, and regulatory changes. Here are six major predictions shaping HR’s future:

1. Upskilling as a Priority: Organizations will invest heavily in reskilling talent, particularly in cybersecurity and AI-related