Income Tax
Legal Team•26 Apr 2022
ITR-1
ITR-1 (Sahaj) for AY 2026-27 — eligibility, default new regime, documents, step-by-step filing and due dates for salaried individuals up to ₹50 lakh income.
Read More →Complete Legal Library
Browse our full collection of expert-reviewed legal and compliance guides.
Goods & Service Tax (GST)
Legal Team•26 Apr 2022
AMENDMENTS OF E-COMMERCE
From the 2022 amendments to 2026 — consumer protection, DPDP Act, GST TCS, Section 194-O and FDI rules shaping every Indian e-commerce business today.
Read More →
Startup And Fundraising
Legal Team•26 Apr 2022
Startup India Seed fund scheme
The Startup India Seed Fund Scheme provides up to ₹20 lakh grant and ₹50 lakh debt to DPIIT-recognised start-ups — eligibility, application and compliance in 2026.
Read More →
Company Registration
Legal Team•26 Apr 2022
Annual Compliances of LLP
An LLP's annual compliance calendar for FY 2025-26 — Form 11 by 30 May, Form 8 by 30 October, ITR-5, tax audit triggers and DIR-3 KYC obligations.
Read More →
Goods & Service Tax (GST)
Legal Team•25 Apr 2022
Restriction to avail ITC under CGST
Section 16(2)(aa) of CGST allows ITC only if invoices appear in GSTR-2B — conditions, vendor compliance, reconciliation SOP and litigation pitfalls for 2026.
Read More →
Corporate Compliance
Legal Team•24 Apr 2022
Compliances of E-commerce operator
GST, income-tax, MCA, consumer protection, DPDP and FEMA compliance for e-commerce operators acting as sellers — FY 2025-26 playbook for marketplaces and D2C brands.
Read More →
Corporate Compliance
Legal Team•24 Apr 2022
Reduction in fees for Annual returns
How MCA's rationalised additional-fee structure cuts the cost of late LLP annual returns — what changed, what didn't and the catch-up strategy for FY 2025-26.
Read More →
Company Registration
Legal Team•20 Apr 2022
Amendment rules of Nidhi 2022
Nidhi Amendment Rules 2022 — mandatory NDH-4 recognition, net-owned funds threshold, member requirements, annual filings and penalties for non-compliance.
Read More →
Legal Updates
Legal Team•20 Apr 2022
SEBI releases II amendment
SEBI's second amendment regulations of 2022 reshaped RPT, material disclosures, BRSR ESG reporting and listed-company governance — here's the 2026 view.
Read More →
Accounting And Audit
Legal Team•17 Apr 2022
ICAI: Guidance note on CARO,2020
CARO 2020 expanded auditor reporting across 21 clauses — the ICAI guidance note unpacks applicability, procedures and reporting expectations for FY 2025-26.
Read More →
Goods & Service Tax (GST)
Legal Team•17 Apr 2022
GST provision impacts on restaurant
Understand the GST framework for Indian restaurants in FY 2026-27, including aggregator liability, ITC rules, and compliance traps under the latest CBIC norms.
Read More →
Company Registration
Legal Team•17 Apr 2022
STRIKING OFF OF LLP
Step-by-step guide to striking off an LLP in 2026 under MCA V3: eligibility, Form 24 documents, penalties for default, and partner liability after closure.
Read More →
Goods & Service Tax (GST)
Legal Team•17 Apr 2022
Restoration of Cancelled Registration
Learn how CBIC restores cancelled GST registrations through appellate orders in FY 2026-27, including Form GST REG-22 process and Section 30 revocation rules.
Read More →
Income Tax
Legal Team•16 Apr 2022
Insertion of new section 140B
Understand Section 140B, the tax computation rule for ITR-U updated returns in AY 2026-27, including additional tax slabs, payment steps and disqualifications.
Read More →
Startup And Fundraising
Legal Team•16 Apr 2022
Fintechs helps MSME's to access loan
Discover how fintechs are closing India's MSME credit gap in FY 2026-27 through Account Aggregator data, ULI, OCEN, and cash-flow-based digital lending.
Read More →
Income Tax
Legal Team•16 Apr 2022
Aadhar Authentication for taxpayers
Complete 2026 guide to Aadhaar authentication for GST taxpayers: process, who needs it, biometric trigger jurisdictions and impact on refunds and revocation.
Read More →
Income Tax
Legal Team•16 Apr 2022
ITR forms for FY 2021-22
Choose the correct ITR form for FY 2025-26 and FY 2026-27 with this 2026 guide to ITR-1 to ITR-7, including new regime defaults and disqualifications.
Read More →
Goods & Service Tax (GST)
Legal Team•16 Apr 2022
Restore of Cancellation of GST
Use CBIC's upgraded 2026 facility to restore a cancelled GSTIN: Section 30 revocation steps, Form REG-21 workflow, appeal route and post-restoration filings.
Read More →
Income Tax
Legal Team•15 Apr 2022
TDS on interest in PF Contributions
Understand TDS on PF interest in FY 2026-27: thresholds, Rule 9D computation, EPFO reporting and how to disclose taxable PF interest in your ITR.
Read More →
Income Tax
Legal Team•14 Apr 2022
Save your Taxes through HUF
Use a Hindu Undivided Family in FY 2026-27 to legitimately save tax through a separate exemption limit, independent deductions, and family asset structuring.
Read More →
Income Tax
Legal Team•13 Apr 2022
New ITR forms for the A.Y 2022-23
Decode CBDT's refreshed ITR forms for AY 2026-27 and AY 2027-28: regime default, VDA schedule, foreign asset disclosure, and form selection by taxpayer profile.
Read More →
Corporate Compliance
Legal Team•5 Nov 2021
ROC Compliance Calendar for Oct 2021
Build a FY 2026-27 ROC compliance calendar for Indian companies and LLPs covering AOC-4, MGT-7, DPT-3, MSME-1, DIR-3 KYC, and event-based MCA filings.
Read More →
Company Registration
Legal Team•5 Nov 2021
Registration of Sec 8 Company
Register a Section 8 company in 2026 for CSR and philanthropy: SPICe+ and INC-12 process, CSR-1 listing, 12A and 80G registrations, and ongoing compliance.
Read More →
Income Tax
Legal Team•5 Nov 2021
ALTERNATIVE MINIMUM TAX
Master Alternative Minimum Tax in 2026: Section 115JC to 115JF, Adjusted Total Income, 18.5% rate, AMT credit and interaction with the new tax regime.
Read More →
Goods & Service Tax (GST)
Legal Team•5 Nov 2021
Input Tax Credit
Practical 2026 guide to claiming Input Tax Credit under GST: Section 16 conditions, reversal triggers, Section 17(5) blocks and reconciliation techniques.
Read More →
Goods & Service Tax (GST)
Legal Team•5 Nov 2021
ITC CANNOT BE CLAIMED ON IE
Find out which indirect expenses are blocked from ITC under Section 17(5) of the CGST Act in 2026 and how to apply proportionate reversal under Rule 42.
Read More →
Startup And Fundraising
Legal Team•5 Nov 2021
Process and Eligibility Criteria of IPO
Step-by-step 2026 guide to Indian IPOs: SEBI ICDR eligibility, mainboard vs SME route, DRHP to listing timeline, and post-listing LODR obligations.
Read More →
Income Tax
Legal Team•5 Nov 2021
Presumptive Taxation Scheme
Use the presumptive taxation scheme under Sections 44AD, 44ADA, and 44AE in FY 2026-27 to simplify compliance with higher digital-receipt thresholds.
Read More →
Income Tax
Legal Team•5 Nov 2021
New Information in Form 26AS
Find out what new information flows into Form 26AS, AIS, and TIS for FY 2026-27 and how to reconcile high-value transactions before filing your ITR.
Read More →
Corporate Compliance
Legal Team•5 Nov 2021
COMPANIES FRESH START SCHEME
Understand the legacy of CFSS 2020 and the FY 2026-27 remedies for companies with overdue MCA filings, including condonation, compounding and restoration.
Read More →