INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 11. Check publication dates and seek advice on how information applies to your circumstances.
288 resources.
GST on Notice Pay, Canteen and Employee Recoveries: 2026 Rules
Employers still get GST notices on notice-pay and canteen recoveries. Here is the current position on all three, with drafting fixes for HR policies.
Compliance NewsRERA Section 18: Refund and Interest on Delayed Possession
Builder late on possession? Section 18 of RERA gives you a refund with interest or continued interest till handover — the rate, process and MahaRERA timeline.
Startup AdvisoryAngel Tax Is Abolished But Old Disputes Continue: 2026 Status
Angel tax under Section 56(2)(viib) is abolished from AY 2025-26, but pre-April 2024 share issues remain litigated. Here is the 2026 status for startups.
Startup AdvisoryBusiness Valuation in India 2026: The Complete Guide
DCF, NAV or Rule 11UA? Who can legally sign the report? A complete 2026 guide to when a valuation is mandatory in India and which valuer to engage.
InsightsCA Articleship, Fresher & Semi-Qualified Openings in Thane
Somesh Chandak & Associates, Thane is hiring — CA · ACCA · CMA articleship (₹10–15k stipend), qualified CAs (₹8–12 LPA) and semi-qualified staff. How to apply.
TDS ComplianceTDS Credit Mismatch in Form 26AS: Section 205 Protects You
Tax deducted but not reflected in Form 26AS? Section 205 bars the department from recovering it from you. Here is the remedy path, step by step.
Accounting & AutomationAudit Trail Rule 3(1): Is Your Accounting Software Compliant?
Rule 3(1) makes an audit trail mandatory in company accounting software; auditors must report on it under Rule 11(g). A practical FY 2025-26 checklist.
GST NewsGST Notice Under Section 73 vs 74 vs 74A: Fraud Allegation Test
Section 73, 74 or 74A? Courts are striking down mechanical fraud allegations used only to extend GST limitation. The fraud-allegation test explained.
GST NewsGST Demand Notice Reply & Appeal Guide: Sec 74A, GSTAT 2026
Section 73/74/74A demand notices, DRC-06 replies, penalty stages, and the two-tier GSTAT appeal route explained with pre-deposit numbers and worked examples.
Income Tax ComplianceCBDT Compulsory Scrutiny Criteria FY 2026-27: 6 Triggers
CBDT's FY 2026-27 guidelines set six triggers for compulsory complete income-tax scrutiny. Thresholds, categories, NaFAC process and what to do if picked.
InsightsChange of Opinion: When Section 148 Reassessment Fails
Reassessment notices reopening a settled claim on the same facts often fail as change of opinion. See when Section 148/148A notices can be challenged.
TDS ComplianceTDS 194C, 194J, 194H Rates FY 2026-27: Section 393 Guide
TDS on contractor, professional and commission payments for FY 2026-27 under section 393 (old 194C, 194J, 194H): rates, thresholds, PAN rules and Form 140.