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INSIGHTS & RESOURCES

Information for
informed decisions.

Published resources on tax, GST, accounting, compliance and business finance. Page 15. Check publication dates and seek advice on how information applies to your circumstances.

224 resources.

GST News

GST IMS and GSTR-3B ITC Hard-Locking from July 2026: Guide

From the July 2026 period, GSTR-3B ITC locks to GSTR-2B. How IMS accept, reject and pending actions now decide your input tax credit — with a monthly SOP.

Compliance News

MCA CCFS-2026 Closed: What Companies With Pending ROC Returns Should Do Now

CCFS-2026 closed on 15 September 2026. What the scheme offered, what now applies to pending AOC-4, MGT-7 and ADT-1 filings, and how to clear a backlog under the normal regime.

Startup Advisory

After Company Registration: First-Year Compliance Checklist

Registered a Pvt Ltd, OPC or LLP? First-year compliance checklist — INC-20A, ADT-1, share certificates, AOC-4, MGT-7, PTEC and penalties.

Compliance News

FCRA Registration: Eligibility, Documents, Process Guide

FCRA registration for NGOs: eligibility (3-year track, Rs 15 lakh spend), documents, Darpan ID, SBI account and step-by-step process.

Income Tax Filing

Advance Tax FY 2026-27 (Tax Year 2026-27): Due Dates, Who Pays and Interest

Advance tax for FY 2026-27 (tax year 2026-27): who pays, the 15 Jun/Sep/Dec/Mar due dates, and interest under sections 424 and 425 (old 234B/234C).

NRI Tax

NRI ITR Filing AY 2026-27: Documents Checklist and Common Mistakes

NRI ITR filing for AY 2026-27: documents checklist, residential status, ITR-2, TDS credits and the mistakes that trigger notices.

Compliance News

FCRA Prior Permission vs Registration: Which Route for Your NGO?

FCRA registration vs prior permission compared: which route fits an established NGO versus a new one with a specific foreign donor, and what both require.

Tax Planning

Capital Gains Tax on Shares and Mutual Funds AY 2026-27

Complete FY 2025-26 guide to capital gains on shares and mutual funds: STCG 20%, LTCG 12.5% above Rs 1.25 lakh, grandfathering, loss set-off and reporting.

Income Tax Filing

ITR-U Updated Return: 48-Month Window, Extra Tax and Who Can File

ITR-U explained: the new 48-month window (Finance Act 2025), the 25-70% additional tax slabs, and who can and cannot file an updated return.

Compliance News

FCRA Compliance for NGOs: FC-4 Return, SBI Account, Renewal

FCRA compliance after registration: FC-4 annual return, SBI NDMB account rules, utilisation limits and five-year renewal checklist.

Tax Planning

Section 54 vs 54F: Save Capital Gains Tax on Property Sale

Section 54, 54F and 54EC explained in full: what to reinvest, the Rs 10 crore cap, CGAS deadline, 3-year lock-in and worked examples to save capital gains tax.

Tax Planning

House Property Income and Home Loan Tax Benefits (AY 2026-27)

How house property is taxed for AY 2026-27: self-occupied vs let-out, the Rs 2 lakh home loan interest deduction, 80C principal, and new-regime limits.