INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
CGTMSE 2026: ₹10-Crore Cover, ₹20-Lakh Collateral-Free Loans
CGTMSE cover is now ₹10 crore and RBI's collateral-free MSE loan limit rises to ₹20 lakh from FY 2026-27. What it means for your next bank loan.
InsightsOutsource Bookkeeping to India: A CPA Firm's 2026 Guide
How US CPA firms can outsource bookkeeping to India: what to send first, s.7216 consent, AICPA and FTC Safeguards rules, W-8BEN-E and a 90-day pilot.
InsightsOffshore Bookkeeping Data Security: A Control Map for CPA Firms
Offshore team access to client data? Map it to FTC Safeguards 314.4, s.7216, AICPA ET 1.700.040, SOC 2 evidence and CERT-In 6-hour rules.
Accounting & AutomationDigital Signature Certificate (DSC): A Director's Practical Guide
MCA, GST and income-tax filings all require a valid Class 3 DSC registered on the right portal. An expired or unregistered DSC stalls filings at deadline.
Compliance NewsStatutory Audit Under Companies Act: Who Needs One, and When
Every company needs a statutory auditor regardless of turnover, unlike tax audit's threshold-based trigger. Appointment, rotation and ADT-1 timelines.
Compliance NewsBoard Resolution or Shareholder Resolution: What Governs When
Some company decisions can only be passed at a Board meeting, some need shareholder approval, and some need both. Getting this wrong invalidates the action.
Tax PlanningGift Taxation for Individuals: What Section 56(2)(x) Covers
Cash, property and jewellery gifts above Rs 50,000 are taxable unless from a defined relative or on marriage. The relative list and stamp-value trap.
Startup AdvisorySlump Sale Valuation: How Section 50B Computes Capital Gains
Since the FMV amendment, a slump sale's capital gains can no longer be set purely by the sale agreement price. Section 50B, net worth and Rule 11UAE explained.
NRI TaxNRI Salary and Professional Income: When India Can Tax It
Section 9(1)(ii) taxes salary for services rendered in India, even for a short visit. What NRIs on foreign payrolls and consultants need to check.
NRI TaxNRI Dividend and Capital Market Income: How India Taxes It
Dividend, STCG and LTCG from Indian shares and mutual funds are taxed differently for NRIs than residents, with separate TDS and DTAA rules for each.
Compliance News80G Donor Deduction Checklist: What Donors Must Verify
Claiming an 80G deduction now depends on the NGO reporting your donation in Form 10BD. A donor's checklist for cash limits, qualifying limits, and Form 10BE.
Compliance NewsCSR-1 Registration: How NGOs Become Eligible for CSR Funds
An NGO cannot legally receive CSR funding from companies without registering on Form CSR-1 first. Eligibility, the 3-year track record test, and the process.