INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 6. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
CA Articleship, Fresher & Semi-Qualified Openings in Thane
Somesh Chandak & Associates, Thane is hiring — CA · ACCA · CMA articleship (₹10–15k stipend), qualified CAs (₹8–12 LPA) and semi-qualified staff. How to apply.
TDS ComplianceTDS Credit Mismatch in Form 26AS: Section 205 Protects You
Tax deducted but not reflected in Form 26AS? Section 205 bars the department from recovering it from you. Here is the remedy path, step by step.
Accounting & AutomationAudit Trail Rule 3(1): Is Your Accounting Software Compliant?
Rule 3(1) makes an audit trail mandatory in company accounting software; auditors must report on it under Rule 11(g). A practical FY 2025-26 checklist.
GST NewsGST Notice Under Section 73 vs 74 vs 74A: Fraud Allegation Test
Section 73, 74 or 74A? Courts are striking down mechanical fraud allegations used only to extend GST limitation. The fraud-allegation test explained.
GST NewsGST Demand Notice Reply & Appeal Guide: Sec 74A, GSTAT 2026
Section 73/74/74A demand notices, DRC-06 replies, penalty stages, and the two-tier GSTAT appeal route explained with pre-deposit numbers and worked examples.
Income Tax ComplianceCBDT Compulsory Scrutiny Criteria FY 2026-27: 6 Triggers
CBDT's FY 2026-27 guidelines set six triggers for compulsory complete income-tax scrutiny. Thresholds, categories, NaFAC process and what to do if picked.
InsightsReassessment on Change of Opinion: When Section 148 Notices Fail
Reassessment notices reopening a settled claim on the same facts often fail as change of opinion. See when Section 148/148A notices can be challenged.
TDS ComplianceTDS on Contractor, Professional and Commission Payments FY 2026-27: Section 393 (old 194C/194J/194H)
TDS on contractor, professional and commission payments for FY 2026-27 under section 393 (old 194C, 194J, 194H): rates, thresholds, PAN rules and Form 140.
FEMA & Startup ComplianceExport Incentive Schemes 2026: RoDTEP, Drawback, AA Explained
RoDTEP rates were cut 50% in February, fully restored in March, and extended to 30 September 2026. What exporters must track across RoDTEP, drawback and AA.
Compliance NewsForm 10B vs Form 10BB: Trust Audit Report Due 30 Sept 2026
Form 10B or Form 10BB? Trusts and NGOs must pick the right audit report and file by 30 Sept 2026 — get it wrong and Section 11/12 exemption is at risk.
Tax PlanningCapital Gains or Business Income? Share Trading Tax Dispute
Are your listed share gains capital gains or business income? CBDT Circular 6/2016 offers a safe harbour, but consistency is what courts actually test.
Startup AdvisoryStartup Valuation Methods in India 2026: DCF vs NAV vs FEMA & ESOP Rules
Angel tax is gone, but valuation isn't optional. DCF vs NAV under Rule 11UA, FEMA pricing, ESOP FMV and IBBI valuer rules — with worked examples.