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INSIGHTS & RESOURCES

Information for
informed decisions.

Published resources on tax, GST, accounting, compliance and business finance. Page 9. Check publication dates and seek advice on how information applies to your circumstances.

224 resources.

GST News

GST on Director's Personal Guarantee: Valuation at Nil

CBIC Circular 204/16/2023 lets director personal guarantees be valued at Nil for GST when no fee is paid — unlike corporate guarantees.

Financial Insights

Forensic Accounting for MSMEs: When Fraud Investigation Helps

Vendor fraud, cash pilferage, inflated claims — forensic accounting traces the money trail. When MSMEs need it and how a typical engagement works.

Tax Planning

Capital Gains Tax on Property Sale 2026: 12.5% or 20% Indexation

Sold land or a flat? The 12.5% vs 20% indexation choice, CII 376, TDS under 194-IA, Sections 54/54EC/54F and worked examples for FY 2025-26.

Insights

Cash Deposit Additions Under Section 68: What Courts Accept

Large cash deposits flagged via AIS/SFT can trigger Section 68 additions. See what evidence Indian courts and the ITAT accept as a satisfactory explanation.

Accounting & Automation

MIS Reporting for MSMEs: What Should Be in Your Monthly Pack?

Most MSMEs review financials only at year-end. A monthly MIS pack catches cash and margin problems while they're still fixable. What to include, and how.

GST News

GST Registration Online 2026: Process, Documents, Timelines

GST registration online 2026, end to end: thresholds, Section 24 triggers, documents, 3-day fast lanes, timelines, worked examples, after-GSTIN checklist.

Income Tax Compliance

Presumptive Taxation FY 2026-27: 44AD, 44ADA, 44AE & Section 58

Section 58 of the Income-tax Act 2025 merges presumptive schemes 44AD, 44ADA and 44AE from FY 2026-27 — thresholds, 6%/8%/50% rates and the audit trap.

Compliance News

HRA Exemption Calculator: Metro Rules & Optimiser 2026

Compute your exact HRA exemption in seconds: the least-of-three formula, the new 8-city metro list from FY 2026-27, and the levers that raise it.

Compliance News

Advance Tax Calculator FY 2026-27: Old vs New Regime, 234C

Free FY 2026-27 tool: enter income head-wise, compare old vs new regime tax with surcharge, cess and the 87A rebate, and get your 234C advance-tax plan.

Compliance News

GST Registration Checker: Do You Need a GSTIN in 2026?

Check in 30 seconds whether GST registration is mandatory: ₹20/40 lakh thresholds, Section 24 triggers, e-commerce, exports and the Rule 14A fast lane.

Compliance News

Compliance Calendar FY 2026-27: Build Your Own Date List

Interactive FY 2026-27 compliance calendar: switch on GST, TDS, ROC, FSSAI, RERA and payroll — get your personalised due-date list, print it, share it.

Compliance News

NRO vs NRE vs FCNR: Tax on NRI Bank Interest Explained

Which NRI account interest is taxable in India: NRO at 30% TDS, NRE and FCNR exempt while non-resident, DTAA relief, and what changes when you return.