Goods & Service Tax (GST)
Legal Team•4 Jul 2022
GST Council Meeting
GST Council meetings drive rate, ITC and procedural changes for every business. Understand how the Council works and how to act on its recommendations.
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Income Tax
Legal Team•3 Jul 2022
Income Tax Advance Ruling
Income tax advance rulings provide binding clarity on transactions for non-residents and notified residents. Learn the scope, process and strategic uses.
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Corporate Compliance
Legal Team•3 Jul 2022
Strike off Notices
Forms STK-1 to STK-7 govern strike off of companies under Section 248. Understand RoC notices, voluntary strike off via STK-2 and restoration through NCLT.
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Licenses And Certifications
Legal Team•3 Jul 2022
FSSAI registration for Amazon
Sellers shipping food to Amazon FBA warehouses need FSSAI registration for the head office and each warehouse State. Learn the categories, process and rules.
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Income Tax
Legal Team•30 Jun 2022
TDS Under Section 194H
Section 194H requires 5% TDS on commission and brokerage above the notified threshold. Read the applicability, exclusions and compliance for FY 2026-27.
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Corporate Compliance
Legal Team•25 Jun 2022
Non-Compliance with NFRA Rules
NFRA can fine auditors up to 10 times fees and debar them for ten years. Learn the rules, NFRA-2 filing and compliance roadmap for FY 2026-27 audit firms.
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Income Tax
Legal Team•25 Jun 2022
Guidelines under section 194S(6)
Section 194S(6) guidelines clarify TDS on cryptocurrency and VDA transactions, including who deducts when exchanges or brokers are involved. Read the framework.
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Licenses And Certifications
Legal Team•22 Jun 2022
GEM Registration
GeM registration gives Indian sellers direct access to government buyers. Learn the eligibility, documents, registration steps and benefits for MSMEs and startups.
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Startup And Fundraising
Legal Team•21 Jun 2022
Due Diligence
Due diligence is the structured investigation of a business before an investment or M&A deal. Learn its types, process, red flags and FY 2026-27 best practices.
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Goods & Service Tax (GST)
Legal Team•21 Jun 2022
GST Refunds guidelines
GST refunds for exports, inverted duty and excess cash ledger now follow streamlined guidelines. Learn the categories, process, formula and rejection pitfalls.
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Licenses And Certifications
Legal Team•18 Jun 2022
AD Code Registration in exports
CBIC now allows online AD Code registration with PAN-level seeding across Customs ports. Learn the new process, documents, refunds and exporter benefits.
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Income Tax
Legal Team•17 Jun 2022
TDS under section 194R
Section 194R requires 10% TDS on business benefits and perquisites above ₹20,000. Read the CBDT guidelines, valuation rules and compliance steps for FY 2026-27.
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Income Tax
Legal Team•17 Jun 2022
TDS Relaxtion u/s 194I
CBDT has clarified several relaxations from TDS under Section 194I — for hotels, REITs, cold storage and more. Understand applicability for FY 2026-27.
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Corporate Compliance
Legal Team•17 Jun 2022
EPR Registration and Compliance
EPR Registration is mandatory for producers, importers and brand owners of plastic packaging, e-waste, batteries and tyres. Learn the rules and compliance route.
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Corporate Compliance
Legal Team•17 Jun 2022
Buy Back shares
Buy back of shares under Section 68 returns capital to shareholders. Learn the procedure, limits, methods and the new tax treatment effective in FY 2026-27.
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Goods & Service Tax (GST)
Legal Team•16 Jun 2022
ITC can't avail on Same Invoice
GSTN has warned taxpayers not to claim ITC on the same invoice appearing twice in GSTR-2B. Learn why duplicates appear and how to reconcile claims safely.
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Corporate Compliance
Legal Team•16 Jun 2022
Form DPT-3
Form DPT-3 is the annual return of deposits and exempted receipts due by 30 June. Learn what to disclose, who must file and the consequences of non-filing.
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Goods & Service Tax (GST)
Legal Team•15 Jun 2022
ITC on Insurance expense
ITC on insurance under GST is partly allowed and partly blocked. Learn what is eligible, what falls under Section 17(5) and how to document claims correctly.
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Legal Updates
Legal Team•15 Jun 2022
IMMOVABLE PROPERTY
Section 194-IA requires 1% TDS on purchase of immovable property valued ₹50 lakh or more. Learn the process, Form 26QB filing and pitfalls for FY 2026-27.
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Corporate Compliance
Legal Team•14 Jun 2022
Striking off names of company
Recent strike off rule changes route all STK-2 applications through C-PACE and tighten conditions. Learn the new process, documents and disqualifications.
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Income Tax
Legal Team•13 Jun 2022
High Value Transactions
Understand Section 285BA high-value transaction thresholds, AIS reporting, mandatory ITR filing rules and consequences for FY 2026-27 and AY 2027-28.
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Corporate Compliance
Legal Team•13 Jun 2022
Restrictions on Deposits & Advances
Sections 269SS, 269T and 269ST restrict cash loans, deposits and receipts under income tax. Know the ₹20,000 and ₹2 lakh limits and 100% penalty exposure.
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Income Tax
Legal Team•11 Jun 2022
Exemption from advance tax
Resident senior citizens without business income are exempt from advance tax under Section 207(2). Conditions, eligible income and AY 2027-28 filing.
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Income Tax
Legal Team•11 Jun 2022
Rectification of mistakes
Section 154 lets you correct a mistake apparent from the record in any income tax order within four years. Step-by-step rectification guide for FY 2026-27.
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Licenses And Certifications
Legal Team•6 Jun 2022
MSME Registration
Udyam Registration is the official MSME certificate. Learn the revised limits, step-by-step online process, documents needed and benefits for FY 2026-27.
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Income Tax
Legal Team•5 Jun 2022
Form No 10AC
Form 10AC is the electronic registration certificate for charitable trusts under Section 12AB. Validity, CBDT clarifications and renewal for 2026-27.
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Corporate Compliance
Legal Team•4 Jun 2022
Annual Secretarial Compliance Report
The Annual Secretarial Compliance Report under SEBI LODR Regulation 24A is mandatory for listed entities. Checklist, scope and 60-day filing for 2026-27.
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Income Tax
Legal Team•31 May 2022
Presumptive Taxation Scheme
Presumptive taxation under Sections 44AD, 44ADA and 44AE lets small businesses, professionals and transporters declare deemed income. 2026 limits and rules.
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Income Tax
Legal Team•30 May 2022
Faceless penalty amendment scheme
The Faceless Penalty (Amendment) Scheme integrates penalty proceedings under NaFAC with VC hearings. Coverage, rights and compliance tips for 2026.
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Corporate Compliance
Legal Team•28 May 2022
Relaxation in fees for delay in Form 11
MCA has historically extended additional-fee waivers for LLP Form 11. Know the current due dates, fee slabs and on-time filing strategy for FY 2026-27.
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