INSIGHTS & RESOURCES
Information for
informed decisions.
Published resources on tax, GST, accounting, compliance and business finance. Check publication dates and seek advice on how information applies to your circumstances.
34 resources match your filters.
CBDT Compulsory Scrutiny Criteria FY 2026-27: 6 Triggers
CBDT's FY 2026-27 guidelines set six triggers for compulsory complete income-tax scrutiny. Thresholds, categories, NaFAC process and what to do if picked.
Income Tax ComplianceTax Audit Checker: Do You Need One? (44AB, AY 2026-27)
Check whether Section 44AB tax audit applies to your business or profession for AY 2026-27, including the presumptive opt-out trap most people miss.
Income Tax FilingWhich ITR Form Should You File? AY 2026-27 Selector
Answer a few questions and find whether ITR-1, ITR-2, ITR-3 or ITR-4 applies to you for AY 2026-27, with the exact rule that decided it.
Income Tax FilingIncome Tax Calculator AY 2026-27: Which Regime Wins?
Compare old vs new tax regime for AY 2026-27 with correct marginal relief, NPS 80CCD(2), capital gains and take-home salary in one calculator.
NRI TaxNRI Tax Refund to a Foreign Account: Rules for 2026
Can an NRI's income tax refund be credited to a foreign bank account? The real rule, the repatriation route, and legitimate ways to cut TDS in the first place.
Accounting & AutomationRule 46(8): Daily Backup of Books of Accounts (2026)
Rule 46(8) of the Income-tax Rules 2026 makes daily India-server backup of digital books mandatory from FY 2026-27, with a new Form No. 26 audit disclosure.
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.
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.
Income Tax CompliancePresumptive 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 NewsAdvance 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.
Income Tax FilingIncome Tax Refund Not Received? Reasons and Fixes AY 2026-27
Refund shows processed but no money? Failed credits, unvalidated bank accounts, 245 set-offs and outstanding-demand traps — each with its exact fix.
Income Tax ComplianceDocuments Required for Tax Audit (44AB): The 3CD Data Pack
The complete document pack a tax audit needs — books, loans, related parties, TDS trails, 43B proofs — organised clause-wise so the audit starts ready.