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Expert guides on company registration, GST, income tax, FEMA compliance, valuation, and more — from India's leading CA & IBBI Registered Valuer firm.

Recent Articles

GSTR-9 and GSTR-9C for FY 2025-26: Thresholds, 31 December 2026 Due Date and the Two-Rate Year

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...

CBDT Circular 07/2026: Tax Audit by 21 October, ITR by 21 November 2026 — Who Is Covered, Who Is Not, and the Interest Nobody Waived

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...

57th GST Council (8 October 2026): Arrest Removed, ₹5 Crore Prosecution Threshold, 3-Day Refunds — What Is Law Today and What Is Not

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...

MCA Extends AOC-4 and MGT-7 Due Dates for FY 2025-26: General Circular 05/2026 Explained

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...

Whistleblower Compliance & Vigil Mechanism in India — Section 177(9), SEBI LODR & Building a Programme That Actually Works

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...

Forensic Accounting Case Studies — Lessons from Satyam, PNB, IL&FS, DHFL and the Frauds Nobody Writes About

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...

Benford’s Law in Fraud Detection — How Digit Analysis Exposes Manipulated Numbers

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...

Startup Valuation in India — Complete Guide to Methods, Section 56(2)(viib), Rule 11UA, 409A & Registered Valuer Reports

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...

Private Limited Company Registration in India — Complete Guide to Process, Documents, Costs & Post-Incorporation Compliance (2026)

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...

FEMA Compliance in India — Complete Guide to FDI Reporting, FC-GPR, FC-TRS, ODI, ECB & Annual Filings (2026)

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...

Section 270A Penalty — Under-Reporting & Misreporting of Income: 50% vs 200%, Immunity Under 270AA

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...

CCFS-2026 MCA Amnesty Scheme: 90% Fee Waiver on Pending ROC Filings (Complete Guide)

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)...

Income Tax for Startups 2026-27 — Sec 80-IAC, ESOP Deferral & Angel Tax

2026-04-01

Income Tax for Startups 2026-27 — Sec 80-IAC, ESOP Deferral & Angel Tax Under the 2025 Act Quick Answer...

Corporate Tax Rates India 2026-27 — Companies, LLPs, MAT & AMT Under 2025 Act

2026-04-01

Corporate Tax Rates India 2026-27 — Companies, LLPs, MAT & AMT Under the Income-tax Act, 2025 Quick Answer Under the...

NRI Taxation in India 2026-27 — Residential Status, DTAA & Tax Planning

2026-04-01

NRI Taxation in India 2026-27 — Residential Status, DTAA & Tax Planning Guide Quick Answer A Non-Resident Indian...

Faceless Assessment & Appeals Under the Income-tax Act, 2025 — Complete Procedure Guide

2026-04-01

Faceless Assessment & Appeals Under the Income-tax Act, 2025 Quick Answer Under the Income-tax Act, 2025 (30 of...

Income Tax Penalties & Interest Under the Income-tax Act, 2025

2026-04-01

Income Tax Penalties & Interest Under the Income-tax Act, 2025 Quick Answer Chapter XXI of the Income-tax Act, 2025...

Income Tax Appeals — CIT(A), ITAT, High Court & Supreme Court Procedure

2026-04-01

Income Tax Appeals — CIT(A), ITAT, High Court & Supreme Court Procedure Under the Income-tax Act, 2025 Quick Answer...

Income Tax Assessment Types Under the Income-tax Act, 2025 — Complete Guide

2026-04-01

Income Tax Assessment Types Under the Income-tax Act, 2025 Quick Answer Chapter XVI of the Income-tax Act, 2025 (30...

Updated Return Under the Income-tax Act, 2025 — Filing Guide, 48-Month Window & Additional Tax

2026-04-01

Updated Return Under the Income-tax Act, 2025 — Complete Filing Guide Quick Answer An updated return (often called...

New ITR Forms Under Income-tax Act, 2025 — ITR-1 to ITR-7 Comparison

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,...

ITR Filing Tax Year 2026-27 — Due Dates, Forms, E-Filing Guide

2026-04-01

ITR Filing Tax Year 2026-27 — Due Dates, Forms, Procedure and E-Filing Guide Quick Answer Returns for tax year...

Advance Tax 2026-27 — Due Dates, Instalments & Interest Under Income-tax Act, 2025

2026-04-01

Advance Tax 2026-27 — Due Dates, Instalments & Interest Under Income-tax Act, 2025 Quick Answer For tax year 2026-27...

TCS Rates & Provisions 2026-27 — Tax Collected at Source Under Income-tax Act, 2025

2026-04-01

TCS Rates & Provisions 2026-27 — Tax Collected at Source Under Income-tax Act, 2025 Quick Answer For tax year...

TDS Rate Chart 2026-27 — All Sections, Thresholds & Rates Under Income-tax Act, 2025

2026-04-01

TDS Rate Chart 2026-27 — All Sections, Thresholds & Rates Under Income-tax Act, 2025 Quick Answer For the tax year...

Set-Off & Carry Forward of Losses Under the Income-tax Act, 2025

2026-04-01

Set-Off & Carry Forward of Losses Under the Income-tax Act, 2025 Quick Answer Chapter VII of the Income-tax Act,...

Income Tax Deductions Tax Year 2026-27 — Chapter VIII Complete Guide

2026-04-01

Income Tax Deductions Under the Income-tax Act, 2025 — Chapter VIII Complete Guide Quick Answer Under the Income-tax...

Surcharge & Health Education Cess Under the Income-tax Act, 2025

2026-04-01

Surcharge & Health Education Cess Under the Income-tax Act, 2025 Quick Answer Under the Income-tax Act, 2025 (30 of...

Standard Deduction Tax Year 2026-27 — ₹75,000 Salary & Pension Guide

2026-04-01

Standard Deduction for Tax Year 2026-27 — ₹75,000 for Salary and Pension under the Income-tax Act, 2025 Quick Answer...

Section 87A Rebate — ₹12 Lakh Tax-Free Under Income-tax Act 2025

2026-04-01

Section 87A Rebate and the ₹12 Lakh Tax-Free Threshold under the Income-tax Act, 2025 Quick Answer Under the...

Income Tax Slabs Tax Year 2026-27 — New vs Old Regime Full Guide

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...

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