Notes from the practice.

Field guides, regulatory notes and practitioner views — written by the partners who hold the work, on subjects that ought not be left to opinion-pieces.

[01] LatestPayroll·Payroll

Payroll & Statutory

The Code on Wages, 2019 redefined "wages" in a single line — and quietly upended every CTC structure built before it. A practitioner's reading of what changed, and what employers should have done last March.

By Hari Krishna·23 May 2026Read the article