INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 2. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
Related Party Transactions: Section 188 Compliance Guide 2026
Contracts with directors, relatives or group companies need board approval under Section 188, sometimes shareholder approval too. Who counts, what is exempt.
Compliance NewsFast Track Exit: Company Strike-Off via Form STK-2 (2026)
Closing a dormant private company via Form STK-2 is faster than winding up, but eligibility is narrow. Process, documents and what directors remain liable for.
Income Tax ComplianceClubbing of Income: Sections 60-64 Explained With Examples
Income shifted to a spouse, minor child or HUF without adequate consideration often gets clubbed back to the transferor. Sections 60-64 explained.
Income Tax FilingSet-Off and Carry Forward of Losses: Practical Guide AY 2026-27
Business loss, capital loss and house property loss follow different set-off and carry-forward rules. A practical guide with worked examples for AY 2026-27.
TDS ComplianceForm 13 Lower/NIL TDS Certificate: Process Guide FY 2026-27
Form 13 under Section 197 gets a lower or NIL TDS deduction certificate. Who can apply, the online process, and why timing matters most.
GST NewsGST Registration Cancellation & Revocation: 2026 Process Guide
GST registration can be cancelled voluntarily or by an officer, and revoked within a limited window. Grounds, forms and the GSTR-10 final return explained.
GST NewsGST Reverse Charge Checklist 2026: Beyond Rent and Freight
GST RCM under Notification 13/2017 covers GTA, legal services, director fees, import of services and more. A practical checklist beyond rent and ocean freight.
Compliance NewsFSSAI Turnover Limits 2026: Registration Now Up to Rs 1.5 Cr
FSSAI has raised turnover thresholds from 1 April 2026: Basic Registration now covers up to Rs 1.5 crore, State Licence up to Rs 50 crore.
Accounting & AutomationMigrating to Zoho Books: A CA-Led Checklist for 2026
Moving from Tally or spreadsheets to Zoho Books? Here is the CA-led migration checklist covering opening balances, GST setup and audit trail compliance.
Accounting & AutomationNew SFT-2517/2518 Reporting: Match Your AIS to Avoid Notices
SFT-2517 and SFT-2518 now report your demat and mutual fund transactions to the tax department. What changes in your AIS and how 194K TDS fits in.
Startup AdvisoryForm 169 Registered Valuer Registration: Fee, Deadline 2026
Form 169 for valuer registration is revised with a Rs 10,000 fee. Existing Wealth-tax Act registrants are exempt, with the update deadline now 31 March 2027.
Income Tax ComplianceIncome-tax (Fourth Amendment) Rules 2026: Rule 225 Explained
CBDT's Fourth Amendment Rules 2026 drop arrest and detention provisions for defaulters and extend Form 171 practitioner deadlines to 31 March 2027.