Insights
Notes on tax, compliance and accounting in India.
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ITC When Your Supplier Has Not Paid GST: Section 16(2)(c), Rule 37A and How to Protect Your Credit
ITC reversal supplier not paid tax: how section 16(2)(c) and Rule 37A work, the 30 November 2026 reversal for FY 2025-26, reclaiming…
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Offshore Accounting Support for CPA Firms: Models, Security and Onboarding
Offshore accounting for CPA firms: dedicated, pooled and seasonal models, section 7216 consent, WISP-based security and a 90-day onboarding plan that works.
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New Income Tax Form Numbers from 2026: Form 16, 26AS, 12BB and More Mapped
New income tax forms 2026 mapped: Form 16 is now 130, 26AS is 168, 12BB is 124 and more. See which numbers…
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Section 16(4) ITC Time Limit and the Section 16(5) Relief Explained
Section 16(4) ITC time limit explained: claim FY 2025-26 credit by 30 November 2026, plus how the section 16(5) and 16(6) relief…
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Private Limited Company Registration in India: SPICe+ Process, Documents and Timeline
Company registration in India made simple: the SPICe+ process for a private limited company, documents needed, fees, timeline and first-year compliance.
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Outsourced Bookkeeping for US Small Businesses: How an India-Based Team Works
Outsourced bookkeeping for US small business owners: how an India-based team works day to day, what it covers, security controls and how…
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The ‘Tax Year’ Concept under the Income-tax Act 2025: Goodbye Previous Year and Assessment Year
Tax year Income-tax Act 2025 explained: how it replaces previous year and assessment year, how it works for new businesses, and how…
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GSTR-2B vs GSTR-3B ITC Reconciliation: A Step-by-Step Monthly Process
GSTR-2B reconciliation made simple: a seven-step monthly process to match purchase records with GSTR-3B ITC, with a worked example and tips on…
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Invoice Management System (IMS) in GST: Accept, Reject or Keep Pending – A Practical Guide
Invoice Management System GST guide: when to accept, reject or keep invoices pending, the October 2025 credit note changes and a simple…
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GST 2.0 One Year On: The 5%, 18% and 40% Rate Structure and What Businesses Should Re-check
GST 2.0 rates of 5%, 18% and 40% have applied since 22 September 2025. Use this one-year checklist to re-check HSN codes,…