Knowledge Base
Expert insights, tax updates, and practical guides on taxation, compliance, and business advisory.
Virtual CFO Services in India: What You Actually Get
What a virtual CFO actually does on the 5th, 10th and 20th of each month, the deliverable set you should receive, and how to scope the engagement.
Tax Year Replaces Assessment Year: What the 2025 Act Changed in Practice
Assessment year is gone from 1 April 2026. What tax year means, which Act governs FY 2025-26 vs FY 2026-27, both due-date cycles, and what to fix in your systems.
Tax Audit Due Date 30 September 2026: s.44AB Is Now Section 63
The tax audit report for FY 2025-26 is due 30 September 2026 and no extension has been announced. What changed, what goes wrong, and a three-week plan.
Startup Finance Function: Seed to Series A in India
The finance stack, reporting cadence and compliance load at each stage from pre-seed to post-Series A, and the diligence items that quietly wreck Indian rounds.
Rule 11UA Is Now Rule 57: Unquoted Share Valuation Rewritten
Rule 11UA is repealed. Rule 57 of the Income-tax Rules 2026 fixes one formula for unquoted equity shares and drops DCF. See the working, then talk to us.
ROC Annual Compliance Calendar FY 2025-26: Dates, Fees, Changes
Every ROC due date for FY 2025-26, the ₹100 per day late fee with no cap, and the two changes most firms have missed: triennial DIR-3 KYC and V3-only filing.
Registered Valuer Under Section 247: When Valuation Is Mandatory
Section 247, FEMA Rule 21, IBC Regs 27 and 35 and income-tax Rule 57 need different valuers. A decision map of who signs what, so your report is not rejected.
Private Limited vs LLP vs OPC in 2026: Choosing Under the New Act
Comparing private limited, LLP, OPC, partnership and proprietorship in 2026: compliance load, MAT as a final tax, investor readiness and exit friction.
Outsourced Accounting Services: What to Outsource
A process-by-process outsource, keep or co-source decision, the segregation-of-duties rule you must not break, and a week-by-week transition plan that holds.
TDS on Sale of Property by NRI: The 2026 Rules, Rate and Refund Trap
An NRI seller has no ₹50 lakh threshold and no indexation. TDS is deducted on the full sale price under s.393(2). Here is the rate build-up and the Form 128 fix.
NRI Residential Status: the 182-Day, 120-Day and RNOR Tests Explained
Am I an NRI this tax year? Work through the section 6 day-count tests, the ₹15 lakh trap, deemed residency and RNOR, with a decision tree and two worked examples.
Repatriation of Funds from India: the USD 1 Million NRO Window
Repatriation of funds from India: an NRI may remit USD 1 million a year from NRO balances. The Form 146 certification chain and what delays it. Talk to us.
Lower TDS Certificate Is Now Section 395 and Form 128, Not Section 197
The lower TDS certificate is now section 395 and Form 128, not section 197. Rule 213, the NRI property sale trap, and how to apply. Talk to us before you sell.
Income Tax Forms Renumbered in 2026: The Complete Old-to-New Reference
Every income tax form's old and new number in one table, with what it is, who files it and when. Form 16 is 130, Form 10F is 41, Form 15CB is 146, Form 13 is 128.
Income-tax Act 2025 Old vs New Section Mapping: The Full 1961 Cross-Reference
Every 1961 section number matched to its Income-tax Act 2025 equivalent, including the section 197 trap. Built for practitioners who still think in old numbers.
GST Return 3-Year Time Limit: Old Returns You Can Never File
GST returns cannot be filed more than three years after their due date, and no condonation exists. Check your pending returns before the window shuts.
GST Notice Under Section 74A and Your Appeal to GSTAT
Section 74A replaced ss.73 and 74 from FY 2024-25, and GSTAT is now live. The clock, the pre-deposit, and what to do in the first 72 hours.
Invoice Management System, GSTR-1A and the Locked GSTR-3B
IMS, GSTR-1A and a hard-locked GSTR-3B Table 3 have changed the monthly GST cycle. Here is the day-by-day workflow a finance team should run.
GST 2.0 New Rates: The 5, 18 and 40 Percent Structure, One Year On
The 12% and 28% GST slabs are gone. What the 22 September 2025 reform moved, what it did to ITC and pricing, and what businesses still get wrong.
Fractional CFO vs Full-Time CFO vs Part-Time CFO
A decision table across four options: promote your finance manager, hire a full-time CFO, engage a fractional CFO, or bring in an interim CFO for one event.
Form 15CA and 15CB Are Now Form 145 and 146: Foreign Remittance Under Rule 220
Form 15CA is now Form 145 and Form 15CB is now Form 146. The Part A to D structure, the ₹5 lakh line, UDIN and TRC capture, exemptions, and who files what first.
Finance Act 2026: The Key Changes Companies Actually Have to Act On
MAT at 14% and final, buyback taxed as capital gains, safe harbour at 15.5% up to ₹2,000 crore, pre-deposit halved. What a CFO or promoter must change, and by when.
FEMA Valuation for FDI and Share Transfers: Pricing Guidelines
FEMA fair value is a floor going out and a ceiling coming in. Rule 21 pricing guidelines, who may sign, and why income tax may need a second valuation.
FAST-DS 2026: Foreign Asset Disclosure Window Closes 31 December 2026
FAST-DS 2026 closes on 31 December 2026. Category B costs a ₹1 lakh fee up to ₹5 crore; Category A costs 60%. Work out which one you are in before the window shuts.
ESOP Taxation in India: Exercise, Sale and the Valuation Rule
ESOPs are taxed twice: perquisite at exercise, capital gains at sale. The merchant banker certificate, the s.392 TDS trap and a worked example, end to end.
Form 10F Is Now Form 41: DTAA Relief, the TRC and the E-Filing Trap
Treaty relief needs a TRC and Form 41 before the payment, not after. Here is where DTAA relief sits under s.159, and the portal route for non-residents with no PAN.
Section 80-IAC Is Now Section 140: Startup Tax Benefits in 2026
DPIIT recognition is not the tax holiday. Only about 3,700 of 1.97 lakh recognised startups hold the 80-IAC certificate. What section 140 requires.
SPICe+ Company Incorporation 2026: Sequence, Timeline and Cost
How a private limited company is incorporated on MCA V3 in 2026: Part A and Part B, the ten bundled services, and why stamp duty decides your cost.
Chartered Accountant in Chandigarh: How to Choose a CA Firm
Choosing a chartered accountant in Chandigarh, Panchkula, Mohali or Zirakpur: verify the FRN and UDIN, ask the right questions, and know what drives fees.
Business Valuation Services in India: What to Expect
What a valuation engagement includes, the documents you will be asked for, how reports are priced and what makes one survive an assessing officer or a tribunal.
Complete Guide to Company Incorporation & Business Registration in India 2025: Pvt Ltd, LLP, OPC, Partnership & More
A comprehensive step-by-step guide covering incorporation of Private Limited Companies, LLPs, OPCs, Partnership Firms, Sole Proprietorships, and Section 8 Companies in India — with documents required, government fees, timelines, and all commercial registrations (GST, MSME, IEC, FSSAI, Trademark) explained.
Company vs Firm vs LLP vs Sole Proprietorship: A Complete Tax & Compliance Comparison
Choosing the right business structure is one of the most important decisions for any entrepreneur. This guide compares Private Limited Companies, Partnership Firms, LLPs, and Sole Proprietorships from income tax, GST, compliance, and strategic perspectives.
Complete Compliance Calendar 2025-26: Due Dates Under Income Tax, GST, Companies Act & Labour Laws
Never miss a deadline again. This comprehensive compliance calendar covers all key due dates under the Income Tax Act, GST, Companies Act, LLP Act, and Labour Laws for FY 2025-26, organized month by month with penalties for non-compliance.
TDS Compliance Guide 2025-26: Rates, Due Dates, Returns & Penalty Provisions
A comprehensive guide to TDS compliance for businesses — covering applicable rates, payment due dates, return filing, TDS certificates, and penalty provisions for FY 2025-26.
New Tax Regime 2025-26: Complete Guide to Revised Slabs, Deductions & Tax Planning
A comprehensive guide to the new tax regime changes effective from FY 2025-26, including revised slabs, enhanced rebate, standard deduction, and practical tips for choosing between old and new regimes.
Why Every Growing Startup Needs a Fractional CFO: Benefits, Cost & When to Hire
Discover how a Fractional CFO can transform your startup's financial operations — from fundraising preparation to cash flow management — at a fraction of the cost of a full-time hire.
Complete Guide to GST Annual Return (GSTR-9 & GSTR-9C) Filing for FY 2024-25
Step-by-step guide for filing GSTR-9 and GSTR-9C annual returns with common mistakes to avoid, reconciliation tips, and deadline information.
Private Limited Company Incorporation in India: Complete 2025 Guide with Checklist
Everything you need to know about incorporating a Private Limited Company in India — documents required, step-by-step process, costs, timelines, and post-incorporation compliance checklist.
Startup India 2025: Complete Guide to Registration, Tax Benefits & DPIIT Recognition
How to register under Startup India, obtain DPIIT recognition, and avail tax exemptions under Section 80-IAC including angel tax exemption and self-certification benefits.
Business Valuation Methods Explained: DCF, Comparable Analysis & Asset-Based Approaches
A comprehensive primer on the three main business valuation methods — Discounted Cash Flow, Comparable Company Analysis, and Asset-Based approaches — with practical examples and when to use each.