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.
288 resources.
UAE Corporate Tax: Free Zone vs Mainland Accounting Guide 2026
UAE corporate tax for free-zone and mainland companies: 9% rate, 0% QFZP conditions, Small Business Relief to 2029, filing deadlines and the books you need.
NRI TaxBuying Property from an NRI: No TAN, Form 141 Schedule E (2026)
From 1 October 2026 resident individual and HUF buyers deduct TDS on NRI property purchases using PAN and Form 141 Schedule E. Process, rent and lower TDS.
GST NewsGST ITC Deadline 30 November 2026: Section 16(4) for FY 2025-26
ITC on FY 2025-26 invoices must be claimed by 30 November 2026 or GSTR-9 filing, whichever is earlier. Dates, traps, Rule 37A and a clean-up SOP.
Compliance NewsMahaRERA CA Certificate: Form 3, Form 5 and the 70% Escrow Rule
MahaRERA Form 3 and Form 5 explained: what a CA must certify before a promoter withdraws escrow funds, and the penalty for getting it wrong.
Financial InsightsCGTMSE 2026: ₹10-Crore Cover, ₹20-Lakh Collateral-Free Loans
CGTMSE cover is now ₹10 crore and RBI's collateral-free MSE loan limit rises to ₹20 lakh from FY 2026-27. What it means for your next bank loan.
InsightsOutsource Bookkeeping to India: A CPA Firm's 2026 Guide
How US CPA firms can outsource bookkeeping to India: what to send first, s.7216 consent, AICPA and FTC Safeguards rules, W-8BEN-E and a 90-day pilot.
InsightsOffshore Bookkeeping Data Security: A Control Map for CPA Firms
Offshore team access to client data? Map it to FTC Safeguards 314.4, s.7216, AICPA ET 1.700.040, SOC 2 evidence and CERT-In 6-hour rules.
Accounting & AutomationDigital Signature Certificate (DSC): Director's Guide
MCA, GST and income-tax filings all require a valid Class 3 DSC registered on the right portal. An expired or unregistered DSC stalls filings at deadline.
Compliance NewsStatutory Audit Under Companies Act: Who Needs One, and When
Every company needs a statutory auditor regardless of turnover, unlike tax audit's threshold-based trigger. Appointment, rotation and ADT-1 timelines.
Compliance NewsBoard Resolution or Shareholder Resolution: What Governs When
Some company decisions can only be passed at a Board meeting, some need shareholder approval, and some need both. Getting this wrong invalidates the action.
Tax PlanningGift Taxation for Individuals: What Section 56(2)(x) Covers
Cash, property and jewellery gifts above Rs 50,000 are taxable unless from a defined relative or on marriage. The relative list and stamp-value trap.
Startup AdvisorySlump Sale Valuation: How Section 50B Computes Capital Gains
Since the FMV amendment, a slump sale's capital gains can no longer be set purely by the sale agreement price. Section 50B, net worth and Rule 11UAE explained.