INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Page 8. Check publication dates and seek advice on how information applies to your circumstances.
224 resources.
Private Placement of Shares: Section 42 Process and Penalty
Private placement under Section 42 runs a strict sequence — board approval, PAS-4, 60-day allotment, PAS-3. Miss a step and the money is refunded with interest.
Startup AdvisoryISIN Generation Process: RTA, Depository and Corporate Action
Getting an ISIN means appointing an RTA, admitting to NSDL/CDSL, and running a corporate action to credit shares into demat. Full process and timeline.
Startup AdvisoryISIN and Demat for Private Companies: Rule 9B in 2026
Rule 9B forces many private companies to dematerialise shares. The small-company exemption widened sharply from 1 December 2025 — check if you're still covered.
Compliance NewsForm MSME-1 Filing 2026: Due Dates, Applicability and Penalty
Companies owing Udyam Micro or Small suppliers beyond 45 days must file Form MSME-1 by 31 October 2026 — due dates, disclosures and Section 405 penalty.
GST NewsRCM on Ocean Freight After Mohit Minerals: Refund Guide 2026
Importers who paid IGST twice on CIF ocean freight can still claim refunds after Mohit Minerals. The limitation and unjust enrichment hurdles.
Financial InsightsVirtual CFO for Startups & MSMEs: When Do You Need One?
A Virtual CFO brings board-level financial oversight without a full-time hire. When it makes sense for a startup or MSME, what it costs, and what to expect.
TDS ComplianceTDS on Property Purchase: Section 194-IA & Form 26QB Guide 2026
Buying property worth ₹50 lakh or more? Deduct 1% TDS under Section 194-IA and file Form 26QB within 30 days. Rates, worked examples, penalties, NRI trap.
InsightsBogus Purchase Additions Under Section 68/69: GP Rate Defense
Facing a bogus purchase addition under Section 68/69/69C? Learn the GP-rate defense, when it applies, and how stock reconciliation protects you.
Income Tax FilingSection 87A Rebate AY 2026-27: ₹12 Lakh Limit, STCG Rules
Section 87A rebate for AY 2026-27: ₹60,000 rebate up to ₹12 lakh income, why STCG and LTCG stay taxable, marginal relief and worked examples.
Compliance NewsAGM Due Date 2026: Section 96 Rules, GNL-1 Extension, Penalty
AGM due date for FY 2025-26 is 30 September 2026. Notice, quorum, VC-AGM rules, GNL-1 extension and Section 99 penalties, with worked examples.
TDS ComplianceSection 194R TDS on Benefits: Valuation Disputes and Fixes
Section 194R disputes keep centring on valuation of non-cash benefits. A practical framework to classify dealer and doctor incentive schemes correctly.
Income Tax ComplianceForeign Assets Disclosure Scheme 2026: CBDT's New Window
CBDT's new scheme lets taxpayers with undisclosed foreign assets up to ₹5 crore come clean and seek immunity from Black Money Act prosecution. Who qualifies.