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.
288 resources.
Cost Inflation Index FY 2026-27: CBDT Notifies 384
CBDT notifies Cost Inflation Index 384 for FY 2026-27. Full CII table, and why most capital gains no longer need indexation at all.
Income Tax ComplianceCash Transaction Limits: Sections 269SS, 269T, 269ST 2026
Cash loans, repayments and receipts above Rs 20,000 or Rs 2,00,000 can cost a 100% penalty under Sections 269SS, 269T and 269ST. Know the limits.
Compliance NewsPAN 2.0: QR Code, Unified Portal and What Changes in 2026
PAN 2.0 explained: a dynamic QR code, no reapplication for existing PAN holders, and one unified portal replacing UTIITSL and Protean for PAN/TAN.
Compliance NewsCSR-2 Filing 2026: Due Date, Applicability and Penalty
CSR-2 applies once net worth, turnover or profit crosses set limits. Know who must file, how it links to AOC-4, and the two penalty risks involved.
NRI TaxForm 41 Replaces Form 10F: New DTAA TRC Rules, FY 2026-27
Form 41 has replaced Form 10F under the new Income-tax Act for DTAA claims from FY 2026-27. What NRIs, foreign payees and Indian deductors must do now.
Compliance NewsMahaRERA Booking Cancellation: Forfeiture Limits, Refund 2026
Cancel a flat booking and the builder wants to keep it all? MahaRERA's 10% statutory cap, the 2% Godrej precedent and the refund timeline, explained.
TDS ComplianceSection 194-O TDS & GST TCS on E-commerce Sales: 2026 Guide
How Section 194-O TDS (0.1%) and GST TCS (0.5%) apply to Amazon, Flipkart and Meesho sellers in FY 2026-27, with worked examples and a compliance checklist.
GST NewsGST E-Invoicing 2026: ₹5 Crore Threshold & 30-Day Rule
E-invoicing is mandatory above ₹5 crore turnover, with a 30-day IRP reporting window for larger taxpayers. Thresholds, exemptions and ITC risk, explained.
Income Tax Act 2025Income-tax Act 2025: The Complete Guide for FY 2026-27
The complete Income-tax Act 2025 guide for FY 2026-27 — Tax Year, new regime slabs, Section 393 TDS tables, Form 141 and presumptive tax.
TDS ComplianceTDS Default Notice 2026: Short Deduction, 201(1A) and Form 26A
TDS default intimation after your Q1 statement? Here is how short deduction, 201(1A) interest, 234E fee and the Form 26A route actually work in 2026.
GST NewsGST on Secondment of Expat Employees: Litigation Update 2026
Post-Northern Operating Systems, High Courts are backing genuine secondments. What structure and documentation now protect Indian entities from GST demands.
GST NewsGST Rate Classification Disputes 2026: Lessons After GST 2.0
GST 2.0 simplified rate slabs, but HSN classification fights persist. Know the legal test, the live disputes, and when to seek an Advance Ruling.