Expert guides on company registration, GST, income tax, FEMA compliance, valuation, and more — from India's leading CA & IBBI Registered Valuer firm.
2026-11-04
Do not release wire instructions until five things exist on paper: (1) a FEMA pricing certificate (Chartered Accountant, SEBI-registered merchant banker or Cost Accountant) showing the CCPS issue price and conversion formula...
2026-11-04
The report you need is fixed by the law that triggers it, not by the method. Companies Act (preferential allotment, ESOP, sweat equity, section 230/232 schemes): IBBI Registered Valuer under section 247. FEMA: for inbound...
2026-11-04
If there is any realistic chance of equity investment — angel, seed, ESOPs, a foreign investor — incorporate a private limited company now rather than an LLP that converts later. An LLP cannot issue shares, cannot run an ESOP,...
2026-11-04
Before replying to any ITC-mismatch notice, split the demanded amount into three buckets at invoice level: (A) ITC that appears in GSTR-2B and is supported by a tax invoice, receipt of goods or services and payment to the...
2026-11-04
Decide in three steps. First, test the notice itself: where applicable, the section 148A procedure precedes the reassessment notice (show-cause with the information, your reply, a reasoned order) and must be within the section...
2026-11-04
The three engagements answer three different questions. A statutory audit (section 139 and 143, Companies Act) answers whether the financial statements give a true and fair view; it is mandatory for every company from year one...
2026-10-24
Thresholds (₹2 crore / ₹5 crore), the 31 December 2026 due date and late-fee slabs, how to build every rate-wise table across the 22 September 2025 rate change, the Section 16(4) and 44(2) cut-offs, and a work plan to year-end...
2026-10-24
Who gets 21 October / 21 November and who does not (transfer-pricing cases keep 30 November), the Section 271B penalty and Section 273B defence for a missed audit report, 234A/234B interest the circular does not stop, belated and updated returns, and the 1961/2025 Act transition...
2026-10-24
Every recommendation with the instrument it needs (Act amendment, rule, notification, circular) and its status: enforcement, refunds, registration, exports, ITC, the GSTR-1 redesign, rate clarifications, and what to do before 1 November 2026 and 1 April 2027...
2026-10-24
AOC-4 (incl. CFS, XBRL, NBFC Ind AS) for FY 2025-26 up to 31 December 2026 and MGT-7/MGT-7A up to 31 January 2027 without additional fees — what the circular says, what it does not extend, the paragraph-4 fee trap and a revised compliance calendar...
2026-08-15
Who must have a vigil mechanism, what the whistleblower policy must contain, how complaints should be triaged and investigated, protection against victimisation, and penalties for non-compliance...
2026-08-15
How India’s landmark frauds worked, the red flags everyone missed, the forensic techniques that exposed them — plus five anonymised mid-market investigations from a CFE-led practice...
2026-08-15
The expected digit distribution, when Benford’s law applies (and when it doesn’t), running first-digit and first-two-digit tests on your ledgers, and how anomalies become forensic evidence...
2026-08-14
The complete guide to startup valuation in India — who can value, DCF and Rule 11UA methods, 409A for US flip structures, CCPS backsolve, report contents, costs and timelines...
2026-08-14
Step-by-step SPICe+ registration guide — requirements, documents, government fees and stamp duty, INC-20A, first auditor, and the full post-incorporation compliance calendar...
2026-08-14
FDI routes and reporting on FIRMS — FC-GPR, FC-TRS, FLA return, Late Submission Fees vs compounding, ODI 2022 regime, ECB filings and the FEMA compliance calendar...
2026-08-14
Section 270A Penalty — Under-Reporting & Misreporting of Income Quick Answer Section 270A imposes a penalty of 50% of the tax payable on under-reported income...
2026-04-15
Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) is a one-time MCA amnesty (15 Apr 2026 to 31 Aug 2026 — deadline extended)...
2026-04-01
Income Tax for Startups 2026-27 — Sec 80-IAC, ESOP Deferral & Angel Tax Under the 2025 Act Quick Answer...
2026-04-01
Corporate Tax Rates India 2026-27 — Companies, LLPs, MAT & AMT Under the Income-tax Act, 2025 Quick Answer Under the...
2026-04-01
NRI Taxation in India 2026-27 — Residential Status, DTAA & Tax Planning Guide Quick Answer A Non-Resident Indian...
2026-04-01
Faceless Assessment & Appeals Under the Income-tax Act, 2025 Quick Answer Under the Income-tax Act, 2025 (30 of...
2026-04-01
Income Tax Penalties & Interest Under the Income-tax Act, 2025 Quick Answer Chapter XXI of the Income-tax Act, 2025...
2026-04-01
Income Tax Appeals — CIT(A), ITAT, High Court & Supreme Court Procedure Under the Income-tax Act, 2025 Quick Answer...
2026-04-01
Income Tax Assessment Types Under the Income-tax Act, 2025 Quick Answer Chapter XVI of the Income-tax Act, 2025 (30...
2026-04-01
Updated Return Under the Income-tax Act, 2025 — Complete Filing Guide Quick Answer An updated return (often called...
2026-04-01
New ITR Forms Under the Income-tax Act, 2025 — ITR-1 to ITR-7 Comparison Quick Answer Under the Income-tax Act,...
2026-04-01
ITR Filing Tax Year 2026-27 — Due Dates, Forms, Procedure and E-Filing Guide Quick Answer Returns for tax year...
2026-04-01
Advance Tax 2026-27 — Due Dates, Instalments & Interest Under Income-tax Act, 2025 Quick Answer For tax year 2026-27...
2026-04-01
TCS Rates & Provisions 2026-27 — Tax Collected at Source Under Income-tax Act, 2025 Quick Answer For tax year...
2026-04-01
TDS Rate Chart 2026-27 — All Sections, Thresholds & Rates Under Income-tax Act, 2025 Quick Answer For the tax year...
2026-04-01
Set-Off & Carry Forward of Losses Under the Income-tax Act, 2025 Quick Answer Chapter VII of the Income-tax Act,...
2026-04-01
Income Tax Deductions Under the Income-tax Act, 2025 — Chapter VIII Complete Guide Quick Answer Under the Income-tax...
2026-04-01
Surcharge & Health Education Cess Under the Income-tax Act, 2025 Quick Answer Under the Income-tax Act, 2025 (30 of...
2026-04-01
Standard Deduction for Tax Year 2026-27 — ₹75,000 for Salary and Pension under the Income-tax Act, 2025 Quick Answer...
2026-04-01
Section 87A Rebate and the ₹12 Lakh Tax-Free Threshold under the Income-tax Act, 2025 Quick Answer Under the...
2026-04-01
Income Tax Slabs for Tax Year 2026-27 — New Regime vs Old Regime Under the Income-tax Act, 2025 Quick Answer For tax...