Tax & compliance, demystified

CCFS 2026: How to Clear Your Company's Pending MCA Filings Before July 15

The Companies Compliance Facilitation Scheme 2026 waives 90% of MCA late fees on overdue AOC-4, MGT-7, ADT-1 and more. Here's what it covers, who qualifies, and how to act before the July 15 deadline.

SEBI Corrects Front-Running Order Against Sarvottam Securities

SEBI has issued a corrigendum to its March 24, 2026 enforcement order in the Sarvottam Securities front-running case involving multiple entities. Here's what it means for listed companies, brokers, and anyone concerned about trade surveillance and SEBI compliance.

SEBI Simplifies Nomination Rules for Demat & Mutual Funds

SEBI has issued a circular modifying nomination norms for demat accounts and mutual fund folios to ease the investment process. This impacts every investor—resident, NRI, and HNI—and has direct implications for succession planning and wealth management.

Virtual CFO vs Full-Time CFO for Indian SMEs — Cost, Value & When to Hire Which

A full-time CFO in India costs ₹60–180 lakh per year once PF, bonus, and fixed overheads are included. A Virtual CFO costs ₹15,000–55,000 per month. But the decision is not just about cost — it is about the stage of your business, the complexity of your compliance, and how much CFO-level judgment you actually need. This guide breaks it down.

Belated ITR Filing Under Section 139(4) — What You Lose After 31 July 2026

Miss 31 July and you can still file until 31 December 2026 — but with a ₹5,000 fee, interest charges, and permanent forfeiture of capital loss carry-forwards. Here is exactly what changes.

EPF and ESIC Compliance Guide for Employers in India (2026)

Every business with 20 or more employees must register under EPF. Businesses with 10 or more employees must register under ESIC. This complete guide covers contribution rates, due dates, registration, and penalties — with citations to the EPF Act 1952 and ESI Act 1948.

PAN Card India: Complete Guide — How to Apply, Uses, and Penalties (2026)

PAN is mandatory for income tax filing, high-value transactions, and opening bank accounts. This guide covers how to apply for a PAN card, when it is compulsory, penalties for not quoting PAN, and how to link Aadhaar — all with specific section citations.

Capital Gains Tax in India: Complete Guide for 2026 (Post Finance Act 2024)

Finance Act 2024 overhauled capital gains tax in India. LTCG on equity is now 12.5% without indexation, STCG is 20%. This comprehensive guide explains every rate, exemption, and grandfathering rule with specific section citations.

Business Valuation in India — EV/Revenue & EV/EBITDA Multiples by Sector for FY 2025-26

What is your business worth? In India, valuation is not just a curiosity — it is a legal requirement for FDI, ESOP grants, buybacks, and M&A deals. This guide covers the three primary valuation methods, sector-specific EV/EBITDA multiples, Rule 11UA for angel tax, and how IBBI Registered Valuers differ from a CA valuation opinion.

Presumptive Taxation for Freelancers — Section 44ADA Guide for AY 2026-27

If you are a freelancer or consultant earning up to ₹75 lakh, Section 44ADA lets you declare 50% of receipts as profit — no books, no audit. Here is exactly who qualifies and how it works.

India Market Entry for Foreign Companies — WOS vs Branch Office vs Liaison Office (FEMA Guide 2025)

Foreign companies entering India must choose between a Wholly Owned Subsidiary, Branch Office, or Liaison Office. Each structure has different FEMA approval requirements, tax treatment, repatriation rules, and compliance obligations. This guide explains which structure suits which business model — with the actual RBI and MCA filing checklist.

How to Get Your Income Tax Refund — Section 237, TDS Credit, and Section 244A Interest

You are entitled to a refund the moment excess TDS is deducted. Filing your ITR triggers the process automatically. Here is how refunds work, when interest applies, and what to do if yours is stuck.

RoDTEP Rate Chart 2025-26 for Indian Exporters — Scheme Guide, Eligible Categories & How to Claim

RoDTEP (Remission of Duties and Taxes on Exported Products) replaces MEIS and refunds embedded central, state, and local duties not covered by other schemes. This guide explains the rate structure, eligible HS categories, the scrip mechanism, and how to combine RoDTEP with IGST refunds, Advance Authorisation, and EPCG.

Late ITR Filing Penalty for AY 2026-27 — Section 234F, 234A, and 234B Explained

Filing your ITR after 31 July 2026 triggers three separate charges under the Income Tax Act. Here is exactly what each one costs and when it starts.

Transfer Pricing Documentation in India for FY 2025-26 — Section 92E & Form 3CEB Guide

Indian companies with international transactions exceeding ₹1 Cr must file Form 3CEB (a CA-certified transfer pricing report) under Section 92E before 31 October 2026. This guide covers the five prescribed methods, documentation standards, and the penalty structure for non-compliance.

Can I File ITR Without Form 16? — Complete Guide for AY 2026-27

Yes — you can file your ITR even if your employer has not issued Form 16. Your actual tax data is already captured in your AIS and Form 26AS. Here is exactly how to do it.

Statutory Audit Checklist for FY 2025-26 — CARO 2020 & Schedule III Compliance

Every company subject to statutory audit faces one question: are we ready? This checklist covers CARO 2020's 21 reporting clauses, the 2021 Schedule III amendments, and the five control areas auditors scrutinise most in mid-size companies during FY 2025-26.

New vs Old Tax Regime: The Honest Comparison for FY 2025-26

The new tax regime is the default from FY 2023-24. But defaulting is not the same as optimal. Here is a precise comparison of slabs, deductions, and break-even points to help you decide correctly for AY 2026-27.

ROC Annual Filing Compliance Checklist for Private Limited Companies (FY 2025-26)

Complete ROC compliance calendar: AOC-4, MGT-7A, ADT-1, DIR-3 KYC, four board meetings, auditor appointment. Due dates and penalty chart for FY 2025-26.

Advance Tax — Who Must Pay, How to Calculate, and Due Dates for FY 2025-26

Complete guide to advance tax under Section 208: who is liable, how to calculate all four instalments, due dates for FY 2025-26, and Section 234B/234C interest consequences.

LLP vs Private Limited Company — Which Is Better for Your Business?

Structured comparison of LLP and Private Limited Company covering tax rates, compliance burden, investment readiness, ESOP eligibility, and DPIIT startup recognition.

HRA Exemption Calculation — Section 10(13A) with Worked Examples

Detailed guide to calculating HRA exemption under Section 10(13A) with metro/non-metro examples, landlord PAN rules, rent-to-parents strategy, and documents required.

GSTR-9 Annual Return — Complete Filing Guide for FY 2025-26

Complete guide to GSTR-9 for FY 2025-26: who must file, what to declare, common ITC reconciliation errors, GSTR-9C requirement, and 31 December 2026 deadline.

How to Respond to an Income Tax Notice — A CA's Complete Guide

A CA's guide to income tax notices under Sections 139(9), 143(1), 143(2), 148, and 245. Includes response timelines, document checklist, and what happens if you ignore a notice.

TDS Rates and Sections for FY 2025-26 — Complete Reference Guide

Complete TDS deduction rate chart for FY 2025-26 covering Sections 192, 194C, 194J, 194H, 194I, 194Q. Includes thresholds, payment deadlines, and return filing dates.

Form 26AS vs AIS: The Mismatch That Triggers Income Tax Notices

Your ITR shows ₹10 lakh income. The government's AIS shows ₹14 lakh. A Section 143(1)(a) notice follows automatically. Here is why AIS errors happen and how to prevent them before you file.

Section 80C Deductions — Complete Guide for AY 2026-27

Detailed breakdown of all investments qualifying for Section 80C deduction up to ₹1.5 lakh, with lock-in periods, taxability of returns, and optimal investment strategy.

Private Limited Company Registration in India — Step-by-Step Guide (2026)

Complete guide to registering a private limited company in India: eligibility, SPICe+ process, documents, MCA21 walkthrough, costs, and post-incorporation compliance checklist.

New vs Old Tax Regime — Which Is Better for You in FY 2025-26?

A data-driven comparison of the new and old tax regimes for FY 2025-26. Worked examples for different income slabs and when to choose each.

GST Registration in India — Complete Process, Documents & Timeline (2026)

Everything about GST registration: who must register, documents required, the online application process, the 30-day timeline, and penalties for non-registration.

How to File Income Tax Return Online — AY 2026-27 Complete Guide

A step-by-step guide to filing your ITR for AY 2026-27 on the Income Tax e-filing portal, including document checklist, deadlines, and common mistakes to avoid.

Crypto Tax in India: 30% Flat, No Loss Offset, and a Market That Moved Offshore

Section 115BBH taxes crypto gains at 30% with zero loss set-off — not against other crypto profits, not against any income. Here is why this framework is uniquely punishing and what Indian traders must know.

Angel Tax: How India Taxed Startups for Raising Money

From 2012 to 2024, Section 56(2)(viib) treated startup fundraising as taxable income. Over 1,500 companies received notices. Here is exactly how it worked and what it cost the Indian ecosystem.

Professional Tax: The Colonial Relic Still on Your Payslip

The British left in 1947. One of their taxes is still deducting from your salary every month. Here is why Professional Tax exists, why it makes no sense, and why nobody has killed it.

GST Registration: Threshold Limits, Exemptions, and Penalty in 2025

GST registration is mandatory if your annual turnover crosses ₹40 lakh (goods) or ₹20 lakh (services). Certain businesses must register regardless of turnover. Know the rules before you cross the threshold.

Advance Tax: Due Dates, Calculation, and Penalty for AY 2025-26

Advance tax must be paid in four instalments during the financial year. Missing instalments attracts interest under Sections 234B and 234C. Here is how to compute and pay advance tax.

NRI Tax Filing Guide: ITR-2 for Non-Resident Indians AY 2025-26

Non-resident Indians have different residential status rules, TDS rates, and filing obligations. This guide covers DTAA benefits, NRO vs NRE taxation, and how to file ITR-2 as an NRI.

Home Loan Tax Benefits: Section 24(b), 80C, and 80EEA Explained

A home loan gives you tax deductions on both interest (Section 24b) and principal (Section 80C). Here is how to maximise your tax savings on home loan repayment for AY 2025-26.

Which ITR Form Should You File? Complete Guide for AY 2025-26

Choosing the wrong ITR form is a common mistake that leads to a defective return notice under Section 139(9). Here is the definitive guide to selecting the correct form for your income profile.

Section 80C Deductions: Complete Guide for AY 2025-26

Section 80C allows a deduction of up to ₹1.5 lakh per year from taxable income. This guide covers all eligible investments and payments — ELSS, PPF, LIC, home loan principal, and more.

How to E-Verify Your ITR: 5 Methods and the 30-Day Rule

Filing your ITR is not complete until you e-verify it. Under Rule 12(3) of the Income Tax Rules, e-verification must be done within 30 days of filing. An unverified return is treated as not filed.

Capital Gains Tax in India: Rates and Exemptions for AY 2025-26

Budget 2024 revised capital gains tax rates significantly. Long-term capital gains on equity are now taxed at 12.5% (up from 10%) and short-term at 20%. Here is the complete guide.

AIS vs Form 26AS: How to Reconcile Before Filing ITR

The Annual Information Statement (AIS) is more comprehensive than Form 26AS. Mismatches between your records and AIS can trigger notices. Here is how to reconcile them before filing.

Old Tax Regime vs New Tax Regime AY 2025-26: Which Is Better for You?

The new tax regime is the default for AY 2025-26 with revised slabs and a higher rebate limit. Here is a structured comparison to help you decide which regime saves you more tax.

Form 16: Complete Guide for Salaried Employees — AY 2025-26

Form 16 is your TDS certificate from your employer. This guide explains Part A, Part B, what to verify, and how to use it for accurate ITR filing.

ITR Filing Deadline AY 2025-26: Everything You Need to Know

The due date for filing your Income Tax Return for AY 2025-26 (FY 2024-25) is 31 July 2025 for non-audit individuals. Here is a complete guide to deadlines, extensions, and penalties.