Income Tax
Priyanka Wadhera•24 Aug 2022
CBDT Amends Rule 17CB
CBDT amends Rule 17CB substituting 'trust or institution' with 'specified person', aligning valuation of accreted income under Section 115TD for FY 2026-27.
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Browse our full collection of expert-reviewed legal and compliance guides.
Income Tax
Priyanka Wadhera•23 Aug 2022
Refund of Tax Deducted
Step-by-step procedure to claim refund of TDS deducted under Section 195 on payments to non-residents, including DTAA rate, Circular 7/2007 and AO process.
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Corporate Compliance
Mayank Wadhera•22 Aug 2022
MCA notifies Companies Third Amendment
MCA Companies (Incorporation) Third Amendment Rules introduced Rule 25B for physical verification of registered office and tighter INC-22 documentation in 2026.
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Goods & Service Tax (GST)
Mayank Wadhera•22 Aug 2022
Applicability of Clause 44
Detailed guide to Clause 44 of Form 3CD for AY 2026-27 — applicability, GST-wise expenditure break-up, common errors and reconciliation with GSTR-9.
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Goods & Service Tax (GST)
Mayank Wadhera•18 Aug 2022
Recent Amendments of GTA
Latest GTA GST rules — 5% vs 12% forward charge, Annexure V declaration, reverse charge applicability and compliance checklist for transporters and recipients in 2026.
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Income Tax
Priyanka Wadhera•18 Aug 2022
Section 115BAB
Section 115BAB offers 15% tax to new domestic manufacturing companies. Learn eligibility, Form 10-ID procedure, exclusions and decision framework for FY 2026-27.
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Accounting And Audit
Mayank Wadhera•15 Aug 2022
Books maintained by Charitable Institutions
CBDT Rule 17AA prescribes books of account and records every charitable trust, NGO and approved institution must maintain to retain exemption under Sections 11 and 10(23C).
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Income Tax
Priyanka Wadhera•15 Aug 2022
Determination of Income of AOP
How AOP income is computed and taxed under the Income-tax Act — slab vs maximum marginal rate, Section 167B, Section 86 member taxation rules for FY 2026-27.
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Business Finance
Priyanka Wadhera•14 Aug 2022
Atal Pension Yojana
Income-tax payers cannot enrol in Atal Pension Yojana from 1 October 2022. Understand the rule, alternatives like NPS, and tax treatment for FY 2026-27.
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Income Tax
Priyanka Wadhera•14 Aug 2022
Section 194R
Section 194R imposes 10% TDS on benefits or perquisites exceeding ₹20,000 per year per recipient. Learn applicability, valuation and compliance for FY 2026-27.
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Legal Updates
Priyanka Wadhera•10 Aug 2022
Real Estate Regulatory Authority
Understand RERA Act applicability — project size thresholds, developer obligations, escrow rules and allottee rights for the Indian real estate sector in FY 2026-27.
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Income Tax
Priyanka Wadhera•10 Aug 2022
UAE Corporate Tax
Detailed analysis of UAE Corporate Tax — 9% rate, free zone rules, transfer pricing, Pillar Two and Indian outbound implications for FY 2026-27.
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Corporate Compliance
Mayank Wadhera•8 Aug 2022
Compliance Calendar
Monthly compliance calendar template for Indian businesses in FY 2026-27 — TDS, GST, MCA, EPFO, ESIC and annual tax audit due dates in one structured view.
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Licenses And Certifications
Priyanka Wadhera•3 Aug 2022
Filing of Non-Preferential Certificate of Origin
DGFT extended timelines for mandatory electronic Non-Preferential Certificate of Origin filing. Workflow, issuing agencies and FY 2026-27 compliance for exporters.
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Goods & Service Tax (GST)
Mayank Wadhera•2 Aug 2022
CBIC reduces Limit for E-invoice
CBIC reduced e-invoice turnover threshold to ₹5 crore. Understand applicability, IRP workflow, ITC impact and FY 2026-27 best practices for businesses.
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Corporate Compliance
Mayank Wadhera•2 Aug 2022
Certificate of Commencement of Business
Step-by-step guide to filing Form INC-20A for commencement of business under Section 10A — pre-conditions, MCA V3 process and penalties for FY 2026-27.
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Income Tax
Priyanka Wadhera•1 Aug 2022
Time Limit of ITR is reduced
CBDT reduced ITR verification window from 120 to 30 days. Learn rules, e-verification options, consequences of delay and best practices for FY 2026-27 filings.
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Income Tax
Priyanka Wadhera•29 Jul 2022
Equalisation Levy
Equalisation Levy at 6% on online advertising continues in FY 2026-27 while the 2% e-commerce levy was withdrawn from 1 August 2024. Compliance and Pillar One impact.
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Corporate Compliance
Mayank Wadhera•27 Jul 2022
Filling of Annual Return of Companies
MGT-7 and MGT-7A annual return filing under Section 92 of the Companies Act — due dates, content, MGT-8 certification, MCA V3 process and penalties for FY 2026-27.
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Income Tax
Priyanka Wadhera•26 Jul 2022
Filing Income Tax Return
Why filing your Income-tax Return matters in FY 2026-27 — refund, loss carry-forward, loan eligibility, AIS reconciliation and the right ITR form for your profile.
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Startup And Fundraising
Mayank Wadhera•18 Jul 2022
Artificial Intelligence
Understand what Artificial Intelligence means, why it matters for Indian enterprises, and how AI regulation, the DPDP Act and the IndiaAI mission are shaping FY 2026-27.
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Income Tax
Priyanka Wadhera•17 Jul 2022
Analysis of ITR-U Return
ITR-U lets you file an updated return up to 48 months from the end of the assessment year with graded additional tax. Eligibility, computation and FY 2026-27 strategy.
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Income Tax
Priyanka Wadhera•11 Jul 2022
Taxation on Gratuity
Tax treatment and legal provisions of gratuity in India — Payment of Gratuity Act formula, ₹20 lakh exemption under Section 10(10) and FY 2026-27 employer compliance.
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Goods & Service Tax (GST)
Mayank Wadhera•9 Jul 2022
Form GSTR-7 Before 10th July
Form GSTR-7 is the monthly GST TDS return due by the 10th. Learn who files, the process, late fees and how to avoid the most common deductor mistakes.
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Goods & Service Tax (GST)
Mayank Wadhera•9 Jul 2022
Changes in GSTR-3B
GSTR-3B is now auto-populated from GSTR-1 and GSTR-2B with new ITC reversal tables. Learn the latest reporting changes and the FY 2026-27 filing checklist.
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Goods & Service Tax (GST)
Mayank Wadhera•6 Jul 2022
Latest GST Notification
The 47th GST Council Meeting reshaped rates, ITC and refunds via key CBIC notifications. Read the summary and action points still relevant in FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•4 Jul 2022
E-Invoice under GST
E-invoicing requires GST taxpayers above the turnover limit to authenticate B2B invoices on the IRP. Learn applicability, process and FY 2026-27 compliance tips.
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Company Registration
Mayank Wadhera•4 Jul 2022
Conversion of OPC into PLC
Convert your One Person Company into a Private Limited Company under the Companies Act, 2013. Read mandatory triggers, process, forms and post-conversion steps.
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Goods & Service Tax (GST)
Mayank Wadhera•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
Priyanka Wadhera•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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