Balancing People and Technology for Smarter Outcomes

In a service-oriented business, the most important resources are people and technology. Unlike manufacturing, where machinery and physical assets play a major role, service organisations depend largely on the knowledge, skills, judgement and relationships of their people, supported by appropriate technology. Effective resource management, therefore, is not about having the maximum number of people or the latest technology. It is about using the right resource…

FAST-DS: A Window of Opportunity to Disclose Undeclared Foreign Assets and Income

As announced in the Union Budget 2026, CBDT has notified the Foreign Assets of Small Taxpayers – Disclosure Scheme (FAST – DS), effective from 16th August 2026 to 31st December 2026. FAQs have also been issued to provide further clarity on the scheme. FAST-DS presents a valuable opportunity for small taxpayers to voluntarily disclose foreign assets or income that may have been inadvertently omitted from…