INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 14. Check publication dates and seek advice on how information applies to your circumstances.
288 resources.
Section 87A Rebate AY 2026-27: ₹12 Lakh Limit, STCG Rules
Section 87A rebate for AY 2026-27: ₹60,000 rebate up to ₹12 lakh income, why STCG and LTCG stay taxable, marginal relief and worked examples.
Compliance NewsAGM Due Date 2026: Section 96 Rules, GNL-1 Extension, Penalty
AGM due date for FY 2025-26 is 30 September 2026. Notice, quorum, VC-AGM rules, GNL-1 extension and Section 99 penalties, with worked examples.
TDS ComplianceSection 194R TDS on Benefits: Valuation Disputes and Fixes
Section 194R disputes keep centring on valuation of non-cash benefits. A practical framework to classify dealer and doctor incentive schemes correctly.
Income Tax ComplianceForeign Assets Disclosure Scheme 2026: CBDT's New Window
CBDT's new scheme lets taxpayers with undisclosed foreign assets up to ₹5 crore come clean and seek immunity from Black Money Act prosecution. Who qualifies.
GST NewsGST on Director's Personal Guarantee: Valuation at Nil
CBIC Circular 204/16/2023 lets director personal guarantees be valued at Nil for GST when no fee is paid — unlike corporate guarantees.
Financial InsightsForensic Accounting for MSMEs: When Fraud Investigation Helps
Vendor fraud, cash pilferage, inflated claims — forensic accounting traces the money trail. When MSMEs need it and how a typical engagement works.
Tax PlanningProperty Capital Gains 2026: 12.5% or 20% Indexation
Sold land or a flat? The 12.5% vs 20% indexation choice, CII 376, TDS under 194-IA, Sections 54/54EC/54F and worked examples for FY 2025-26.
InsightsCash Deposit Additions Under Section 68: What Courts Accept
Large cash deposits flagged via AIS/SFT can trigger Section 68 additions. See what evidence Indian courts and the ITAT accept as a satisfactory explanation.
Accounting & AutomationMIS Reporting for MSMEs: What Should Be in Your Monthly Pack?
Most MSMEs review financials only at year-end. A monthly MIS pack catches cash and margin problems while they're still fixable. What to include, and how.
GST NewsGST Registration Online 2026: Process, Documents, Timelines
GST registration online 2026, end to end: thresholds, Section 24 triggers, documents, 3-day fast lanes, timelines, worked examples, after-GSTIN checklist.
Income Tax CompliancePresumptive Taxation FY 2026-27: 44AD, 44ADA, 44AE & Section 58
Section 58 of the Income-tax Act 2025 merges presumptive schemes 44AD, 44ADA and 44AE from FY 2026-27 — thresholds, 6%/8%/50% rates and the audit trap.
Compliance NewsHRA Exemption Calculator: Metro Rules & Optimiser 2026
Compute your exact HRA exemption in seconds: the least-of-three formula, the new 8-city metro list from FY 2026-27, and the levers that raise it.