
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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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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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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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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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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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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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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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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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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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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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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The Faceless Penalty (Amendment) Scheme integrates penalty proceedings under NaFAC with VC hearings. Coverage, rights and compliance tips for 2026.
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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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CBIC has periodically waived or capped late fees for delay in filing GSTR-4. Know the structure, amnesty rules and 30 June 2027 due date for FY 2026-27.
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Trusts, societies and Section 8 companies must register under Section 12AB via Form 10A or 10AB. Step-by-step new registration and renewal process for 2026.
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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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