Income Tax
Priyanka Wadhera•25 May 2022
Aadhar must link with PAN
Aadhaar-PAN linking is mandatory under Section 139AA. Know consequences of inoperative PAN, higher TDS, late fee, exempt categories and online linking process.
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Browse our full collection of expert-reviewed legal and compliance guides.
Startup And Fundraising
Mayank Wadhera•25 May 2022
Benefits of Startup India
Startup India DPIIT recognition unlocks an 80-IAC tax holiday, angel tax safe harbour, self-certification and FFS access. Full benefits and process for 2026.
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Startup And Fundraising
Mayank Wadhera•23 May 2022
Employee Stock Option Plan (ESOP)
Employee Stock Option Plans (ESOPs) drive startup wealth creation. Learn the legal framework, two-stage taxation and deferred TDS rules for FY 2026-27.
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Company Registration
Mayank Wadhera•23 May 2022
Due Dates for filing LLP Forms
Complete LLP filing calendar for FY 2026-27 — Form 11, Form 8, ITR-5, tax audit, GST, event-based MCA forms with due dates and penalty exposure.
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Income Tax
Priyanka Wadhera•21 May 2022
JSON Scheme for Form ITR-7
CBDT has shifted ITR-7 to JSON utility for trusts, political parties and exempt institutions. Filing workflow, linked forms and common errors for AY 2027-28.
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Licenses And Certifications
Priyanka Wadhera•19 May 2022
EPF and ESI
EPF and ESI are statutory social security schemes for the Indian salaried workforce. Coverage, contribution rates, benefits and FY 2026-27 compliance guide.
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IP And Trademarks
Priyanka Wadhera•19 May 2022
Trademark
Trademark registration protects your brand under the Trade Marks Act, 1999. Step-by-step process, fees, classes and post-registration management for 2026.
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Income Tax
Priyanka Wadhera•11 May 2022
Angel Taxation under Income Tax
Angel tax under Section 56(2)(viib) taxes excess share premium over FMV in closely-held companies. Safe harbours, DPIIT exemption and Rule 11UA valuation guide.
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Income Tax
Priyanka Wadhera•10 May 2022
Taxation on Virtual Digital Assets
Section 115BBH taxes income from virtual digital assets at flat 30% with no expense or loss offset. Plus 1% TDS under Section 194S. Complete FY 2026-27 guide.
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Licenses And Certifications
Priyanka Wadhera•9 May 2022
NSIC Single Point Registration
NSIC SPRS gives MSEs free tender sets, EMD waiver and a 15% price preference in government tenders. Eligibility, process and benefits for FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•8 May 2022
GST TRAN-1 & TRAN-2
The Bombay HC allowed manual corrections in GST TRAN-1 and TRAN-2 where portal errors blocked credit. Status, Supreme Court Filco ruling and current remedies.
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Business Finance
Priyanka Wadhera•7 May 2022
National Pension Scheme
NPS now allows family pension and corpus payout to families of missing employees on FIR basis after six months. Process, documents and tax treatment.
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Income Tax
Priyanka Wadhera•7 May 2022
Hindu Undivided Family
A Hindu Undivided Family (HUF) is a separate taxable entity with its own PAN, exemption and deductions. Formation, benefits and FY 2026-27 planning guide.
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Income Tax
Priyanka Wadhera•6 May 2022
Form 3CA-3CD & 3CB-3CD
Complete 2026 guide to filing Forms 3CA-3CD and 3CB-3CD on the income-tax e-filing portal — applicability, UDIN, schema updates and key pitfalls.
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Income Tax
Priyanka Wadhera•6 May 2022
Annual Information System
Understand the Annual Information Statement (AIS) for AY 2026-27 — what it captures, how to access it, and how to reconcile entries before filing ITR.
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IP And Trademarks
Priyanka Wadhera•4 May 2022
Registration of Trademark
A 2026 guide to trademark registration for individuals in India — eligibility, classes, government fees, step-by-step filing and renewal under the Trade Marks Act.
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Goods & Service Tax (GST)
Mayank Wadhera•4 May 2022
GSTR-4
Complete 2026 guide to GSTR-4 — annual return for composition dealers, due dates, reporting heads, late fees and step-by-step filing on the GST portal.
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Company Registration
Mayank Wadhera•3 May 2022
Incoporation of Sec 8 Company
Incorporate a Section 8 company in India in 2026 — eligibility, SPICe+ filing on MCA V3, licence approvals, and 12A/80G/CSR compliance simplified.
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Income Tax
Priyanka Wadhera•3 May 2022
Deduction of Electric vehicle
Section 80EEB lets individuals claim up to ₹1.5 lakh deduction on EV loan interest — eligibility, old vs new regime, documents and pitfalls explained for 2026.
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Company Registration
Mayank Wadhera•1 May 2022
Annual Compliances of LLP
FY 2025-26 LLP annual compliance roadmap — Form 11 by 30 May 2026, Form 8 by 30 October 2026, ITR-5 deadlines, audit triggers and penalty risks.
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Income Tax
Priyanka Wadhera•1 May 2022
Form 10B used for rectify mistakes
How to rectify mistakes in Form 10B — revised forms, revised returns under 139(5), updated returns under 139(8A), Section 154 and CBDT condonation routes.
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Income Tax
Priyanka Wadhera•1 May 2022
Section 139(8A) for Updated Return
Section 139(8A) lets you file an updated return (ITR-U) up to 48 months later with additional tax — eligibility, time slabs, restrictions and step-by-step filing.
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Income Tax
Priyanka Wadhera•30 Apr 2022
Last date to Update UDIN
UDIN must be linked on the income-tax e-filing portal within 60 days of uploading an audit report or certificate — generation, linking and pitfalls for AY 2026-27.
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Income Tax
Priyanka Wadhera•29 Apr 2022
CBDT released forms for filing on Portal
CBDT has released income-tax forms for AY 2026-27 — ITR-1 to ITR-7, tax audit forms and trust audit forms. Key changes, due dates and filing tips inside.
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Licenses And Certifications
Priyanka Wadhera•29 Apr 2022
STATEMENT & CERTIFICATE SEC 80G
Form 10BD donation statement and Form 10BE certificate — who files, what data is captured, due date 31 May 2026, penalties and best practices for NGOs.
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Accounting And Audit
Mayank Wadhera•28 Apr 2022
Guidance note to Auditors
ICAI guidance on funding disclosure norms for auditors — Schedule III intermediaries clauses, CARO reporting, audit procedures and reporting framework for FY 2025-26.
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Corporate Compliance
Mayank Wadhera•27 Apr 2022
Disclosure of Related Party Transaction
Disclosure of related party transactions in FY 2025-26 — Companies Act, SEBI LODR, Ind AS 24, audit procedures and transfer pricing interaction explained.
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Goods & Service Tax (GST)
Mayank Wadhera•27 Apr 2022
Submitting GSTR-1 in GST Portal
GSTN has eased GSTR-1 filing with e-invoice pre-fill, GSTR-1A and IFF — who files, latest features, due dates and a step-by-step submission walkthrough.
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Income Tax
Priyanka Wadhera•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.
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Goods & Service Tax (GST)
Mayank Wadhera•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.
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