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INSIGHTS & RESOURCES

Information for
informed decisions.

Published resources on tax, GST, accounting, compliance and business finance. Page 18. Check publication dates and seek advice on how information applies to your circumstances.

226 resources.

Income Tax Compliance

SFT Form 61A: Reporting Entities, Due Date and Penalties

SFT Form 61A: who must report under Rule 114E - even tax-audit clients receiving over Rs 2 lakh cash - due date, ITDREIN and penalties.

Accounting & Automation

Google Sheets and Excel Automation for Accounts Teams: 10 Use Cases

Ten practical ways to automate an Indian accounts function in Google Sheets or Excel - reconciliation, GST/TDS trackers, receivables ageing and MIS dashboards.

Income Tax Act 2025

Income-tax Act, 2025: Major Changes from the 1961 Act

Income-tax Act, 2025 vs the 1961 Act: tax year, simplified structure, what changed and what stays the same for taxpayers.

Income Tax Filing

How to Choose the Right ITR Form for AY 2026-27

Which ITR form for AY 2026-27? ITR-1 to ITR-4 decision guide with AIS checks, common mismatches and a filing checklist.

Tax Updates

MSME Section 43B(h): The 45-Day Payment Rule and Buyer Tax Risk

Section 43B(h) explained: the 15/45-day MSME payment rule, buyer-side disallowance risk and a supplier-ageing action plan.

NRI Tax

NRI ITR Filing AY 2026-27: Residential Status, ITR-2, TDS

Complete NRI ITR guide for AY 2026-27: how residential status is decided, what income is taxable, ITR-2, NRO interest, Section 195 TDS, DTAA relief and refunds.

Tax Updates

Form 145 and 146 (formerly 15CA/15CB) for Foreign Remittance: Complete CA Guide

Form 15CA and 15CB for foreign remittances: when each applies, exemption list, DTAA rates and the CA certification process.

FEMA & Startup Compliance

FLA Return to RBI: Who Must File, Due Date and FLAIR Process

The RBI FLA return explained: who must file, the 15 July due date, filing even without fresh transactions, what is reported and the FLAIR portal process.

GST News

GST ASMT-10 Scrutiny Notice: How to Reply Within the Deadline

What a GST ASMT-10 scrutiny notice means and how to reply in ASMT-11: common discrepancies, the 30-day Rule 99 deadline, DRC-03, and how to avoid notices.

Tax Updates

ITR Filing Checklist for FY 2025-26: Documents and Due Dates

A complete ITR filing checklist for FY 2025-26: documents to gather, AIS/26AS reconciliation, regime comparison, the belated-filing position and e-verification.

Startup Advisory

Which Business Entity Should You Register in India? Full Comparison

Proprietorship vs partnership vs OPC vs LLP vs private limited company compared on liability, compliance, tax and funding - with guidance on how to choose.

Compliance News

Form DPT-3: Annual Return of Deposits and Loans for Companies

Form DPT-3 by 30 June: which loans, deposits and advances companies must report, exemptions, penalties and filing steps.