INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 16. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
GSTR-9 and GSTR-9C Annual Return: Thresholds and Filing Guide
Full guide to the GST annual return: who files GSTR-9 (above Rs 2 crore) and 9C (above Rs 5 crore), the 31 December due date, what to reconcile, and DRC-03.
Income Tax FilingForm 16 vs 26AS vs AIS: What Each Shows and Why They Must Match
Form 16, Form 26AS and AIS explained in plain terms - what each shows, why they must match your return, and how to reconcile them before filing.
TDS ComplianceTDS on Purchase of Goods: Section 393 (old 194Q) FY 2026-27
Complete 194Q guide now that 206C(1H) TCS is withdrawn: who deducts, 0.1% rate, GST treatment, exclusions, penalties and a worked example.
Compliance NewsROC Annual Filing: AOC-4 and MGT-7 Due Dates and Penalties
Guide to company annual ROC filings: AOC-4 and MGT-7/7A due dates for FY 2025-26, ADT-1, XBRL, the Rs 100/day additional fee and director disqualification.
Startup AdvisoryShould Your Startup Choose an LLP or a Company? Founder's Guide
LLP or private limited for your startup? Funding, ESOPs, compliance load and tax compared in a founder decision framework.
Business StructureLLP vs Private Limited Company in India: Tax, Compliance and Funding
LLP vs private limited company compared in full: taxation (30% vs 22/25%), compliance and audit, ESOPs, foreign investment, funding and conversion.
Compliance NewsDIR-3 KYC Now Triennial: New MCA Rule, Due Dates and Penalty
DIR-3 KYC is now triennial: who must still file annually, due dates, Rs 5,000 penalty and how the new MCA rule works for directors.
Compliance News12A and 80G Registration for NGOs: Process, Validity and FAQs
A complete 12A and 80G guide for trusts and NGOs: Form 10A/10AB process, provisional vs 5-year validity, renewal timelines, ITR-7 and donor deductions.
Income Tax ComplianceITR-3 for AY 2026-27: Filing Guide for Traders and Professionals
ITR-3 due date for AY 2026-27 is 31 August 2026 (non-audit). Who must file, F&O turnover and audit rules, loss set-off, regime choice, belated filing.
Income Tax ComplianceTax Audit under Section 44AB AY 2026-27: Limits and Due Date
Tax audit under Section 44AB for AY 2026-27: turnover limits, 95% digital relaxation, due dates, forms 3CA/3CB-3CD and penalties.
Tax UpdatesTCS on Foreign Remittance under LRS: 10 Lakh Threshold and Rates
TCS on foreign remittances under LRS: Rs 10 lakh threshold, rates for education, travel and investments, and how to claim credit.
NRI TaxNRI Property Sale in India: TDS 195, Lower TDS Certificate
NRI selling property in India: Section 195 TDS, the lower TDS certificate route, capital gains workings and refund timelines.