INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 3. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
MahaRERA Order 66/2026: 4-Month Blanket Completion Extension
MahaRERA Order 66/2026 extends registered project completion dates by 4 months automatically. What it does and does not change for developers and buyers.
Compliance NewsSection 80G Renewal 2026: CBDT's Form 10AB Condonation for NGOs
CBDT Circular 06/2026 condones late Form 10AB filings for Section 80G renewal made Oct 2025-Mar 2026. What NGOs and trusts must check before 31 Dec 2026.
Compliance NewsMissed Form 10BD? Section 234G Penalty & Form 10BE Fix
Missed the 31 May Form 10BD deadline? Section 234G charges Rs 200/day capped at the donation, and a late Form 10BE puts your donors' 80G claim at risk.
Startup AdvisoryRegistered Valuer in India: When It's Mandatory (2026 Guide)
Who is a Registered Valuer, when Section 247 makes one mandatory, and what changes under the new Income-tax Act 2025's Section 514 and Rule 247.
TDS ComplianceTDS on Salary Section 392 (Old 192): Complete Guide FY 2026-27
TDS on salary under Section 392 (old 192) for FY 2026-27: average-rate method, new-regime default, Forms 138/130, deductions and two worked examples.
Income Tax FilingLeave Encashment Tax: Rs 25 Lakh Exemption, Section 10(10AA) / Section 19 (ITA 2025)
Leave encashment at retirement is exempt up to Rs 25 lakh for private employees under Section 10(10AA); government staff get full exemption, no cap.
Financial InsightsBuyback of Shares Taxation 2026: New Capital Gains Rules
Buyback taxation has changed again for FY 2026-27: deemed-dividend tax is gone, capital gains rules are back — with a new promoter layer.
Income Tax FilingRSU & ESPP Taxation in India for Foreign Company Employees
RSUs and ESPP shares from a foreign parent are taxed as salary perquisite at vesting, then capital gains at sale, and must go in Schedule FA even if unsold.
Tax UpdatesCost Inflation Index FY 2026-27: CBDT Notifies 384
CBDT notifies Cost Inflation Index 384 for FY 2026-27. Full CII table, and why most capital gains no longer need indexation at all.
Income Tax ComplianceCash Transaction Limits: Sections 269SS, 269T, 269ST 2026
Cash loans, repayments and receipts above Rs 20,000 or Rs 2,00,000 can cost a 100% penalty under Sections 269SS, 269T and 269ST. Know the limits.
Compliance NewsPAN 2.0: QR Code, Unified Portal and What Changes in 2026
PAN 2.0 explained: a dynamic QR code, no reapplication for existing PAN holders, and one unified portal replacing UTIITSL and Protean for PAN/TAN.
Compliance NewsCSR-2 Filing 2026: Due Date, Applicability and Penalty
CSR-2 applies once net worth, turnover or profit crosses set limits. Know who must file, how it links to AOC-4, and the two penalty risks involved.