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INSIGHTS & RESOURCES

Information for
informed decisions.

Published resources on tax, GST, accounting, compliance and business finance. Page 7. Check publication dates and seek advice on how information applies to your circumstances.

288 resources.

NRI Tax

NRI Salary and Professional Income: When India Can Tax It

Section 9(1)(ii) taxes salary for services rendered in India, even for a short visit. What NRIs on foreign payrolls and consultants need to check.

NRI Tax

NRI Dividend and Capital Market Income: How India Taxes It

Dividend, STCG and LTCG from Indian shares and mutual funds are taxed differently for NRIs than residents, with separate TDS and DTAA rules for each.

Compliance News

80G Donor Deduction Checklist: What Donors Must Verify

Claiming an 80G deduction now depends on the NGO reporting your donation in Form 10BD. A donor's checklist for cash limits, qualifying limits, and Form 10BE.

Compliance News

CSR-1 Registration: How NGOs Become Eligible for CSR Funds

An NGO cannot legally receive CSR funding from companies without registering on Form CSR-1 first. Eligibility, the 3-year track record test, and the process.

Compliance News

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 News

Fast 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 Compliance

Clubbing 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 Filing

Set-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 Compliance

Form 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 News

GST 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 News

GST 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 News

FSSAI 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.