Insights
Notes on tax, compliance and accounting in India.
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Annual Information Statement (AIS) and TIS: How to Reconcile Before Filing
AIS reconciliation made simple: read AIS and TIS, match TDS and SFT data with your records, use the five feedback options and…
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GST on Employee Perquisites, Gifts and Recoveries: What Employers Should Know
GST on employee gifts perquisites and recoveries explained: the ₹50,000 gift limit, contractual perks, canteen and notice pay, and when ITC is…
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Significant Beneficial Ownership (SBO) and Form BEN-2: Who Must Report
Significant beneficial owner rules made clear: the 10% tests, indirect holdings, BEN-1, BEN-2, BEN-3 and BEN-4 timelines, exemptions and penalties under section…
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MIS Reports for Small and Mid-Sized Businesses: What to Track Every Month
MIS reporting for SMEs made practical: the monthly pack, key KPIs for profit, cash, receivables and inventory, a simple timeline and tips…
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Presumptive Taxation under Sections 44AD and 44ADA: Limits and Conditions
Presumptive taxation 44AD and 44ADA explained: Rs 3 crore and Rs 75 lakh limits, 6%, 8% and 50% rates, who is eligible,…
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Pre-Deposit for GST Appeals: First Appellate Authority and GSTAT Explained
GSTAT pre-deposit and first appeal pre-deposit explained: 10% of disputed tax, the Rs 20 crore caps, penalty-only orders, ITC use, stay of…
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Section 8 Company Registration: Process, Benefits and Compliance
Section 8 company registration explained: SPICe+ steps, INC-13 to INC-15 documents, the licence, tax registration for donations and yearly ROC compliance.
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Payroll Compliance in India: PF, ESI, Professional Tax and TDS in One Calendar
Payroll compliance India calendar: PF and ESI by the 15th, salary TDS by the 7th, Forms 138 and 130, professional tax and…
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Capital Gains Tax in India: Current Rates, Holding Periods and Exemptions
Capital gains tax rates in India for 2026: holding periods, 12.5% LTCG and 20% STCG on equity, property options, buyback changes and…
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GST on Corporate Guarantees Between Related Parties: Valuation Rules Explained
GST on corporate guarantee between related parties explained: the 1% valuation under Rule 28(2), the full-ITC exception, renewals, foreign recipients and records.