Insights from the Firm
Insights
from the Firm.
Practical analysis on Indian tax law, finance automation, and strategic advisory — written by practitioners, not content marketers.
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Startup & Corporate Advisory
How Much Does Company Registration Cost in India in 2026? Pvt Ltd, LLP and OPC — Government Fees, Stamp Duty, and What the Professional Fee Should Include
Government fees, state stamp duty and professional fees for registering a Pvt Ltd (₹12,000–20,000), LLP (₹10,000–15,000) or OPC in India in 2026 — plus the first-year compliance cost and what portal prices leave out.
10 min read -
Startup & Corporate Advisory
You Have a Certificate of Incorporation. Now What? The First 90 Days of Compliance for a Pvt Ltd or LLP
Every deadline after incorporation — INC-20A within 180 days, ADT-1 within 30, LLP Form 3 within 30, first board meeting, GST, TAN and first TDS deposit, share certificates — with the penalty for missing each. A CA's checklist for new Pvt Ltd companies and LLPs.
10 min read -
Startup & Corporate Advisory
Pvt Ltd vs LLP vs OPC vs Partnership in 2026: Which Entity Should You Register?
Compare Private Limited, LLP, OPC and partnership firm on funding, tax (including 194T and the 2025 Act), compliance, liability and exit — with a cost table and a four-question decision framework for Indian founders in 2026.
11 min read -
Tax Planning & Compliance
TDS Rate Chart FY 2026-27 (Tax Year 2026-27): Section 393 of the Income-tax Act 2025, with Payment Codes and Old-Section Cross-Reference
Complete TDS rate chart for FY 2026-27 under Section 393 of the Income-tax Act 2025 — rates, thresholds, new payment codes, Form 140/144, and the old 194-series cross-reference. Rates unchanged from FY 2025-26.
11 min read -
Tax Planning & Compliance
TDS on Partners' Remuneration and Interest under Section 194T for FY 2025-26: The New 10% Deduction Every Firm and LLP Must Make
Section 194T from 1 April 2025: firms and LLPs deduct 10% TDS on salary, remuneration, commission, bonus and interest to partners above ₹20,000 a year, at credit or payment. What's covered, drawings, 40(b) interplay, due dates and penalties.
8 min read -
Tax Planning & Compliance
TDS on Purchase of Goods under Section 194Q for FY 2025-26: ₹50 Lakh Limit, 0.1% Rate, and What Changed When TCS on Sales Was Withdrawn
Section 194Q for FY 2025-26: buyers with turnover above ₹10 crore deduct 0.1% on purchases above ₹50 lakh per seller; TCS under 206C(1H) withdrawn from 1 April 2025; GST base, exclusions, due dates and penalties.
8 min read -
Stock Market & F&O Taxation
The ICAI Guidance Note on F&O Turnover, Explained: What It Says, What Changed in 2022, and Why Your Broker's Number May Still Be Wrong
What the ICAI Guidance Note on Tax Audit says about F&O turnover — absolute profits and losses, the 2022 change on option premium, intraday and delivery treatment, its legal standing, and why broker reports still differ.
9 min read -
Tax Planning & Compliance
Capital Gains Tax on Property Sale in Punjab: Collector Rates, Agricultural Land, NRI Sellers, and How the Gain Is Computed for FY 2025-26
How capital gains on a Punjab property sale are computed for FY 2025-26 — 12.5% or 20% with indexation, collector rate vs deed value under 50C, when agricultural land is exempt, Section 54/54B/54EC, and the NRI-seller rules.
11 min read -
Tax Planning & Compliance
Form 26QB Explained: TDS on Property Purchase Above ₹50 Lakh — Who Files, When, How, and What It Costs to Get Wrong
What Form 26QB is, who must file it (the buyer), the 1% TDS under 194-IA on property of ₹50 lakh or more, the 30-day deadline, joint buyers, instalments, stamp-duty value, NRI sellers, Form 16B, and the ₹200-a-day late fee.
9 min read -
Tax Notices & Assessments
Defective Return Notice under Section 139(9): The 15-Day Fix, the Errors That Trigger It, and What Happens If You Miss It
What a Section 139(9) defective return notice means, the nine errors that trigger it — wrong ITR form, F&O on ITR-2, missing audit report, unpaid self-assessment tax — how to file the corrected return in 15 days, and what to do if you missed it.
11 min read -
Tax Notices & Assessments
Section 148A Show-Cause Notice: What Reassessment Means in 2026, the Three- and Five-Year Limits, and How to Reply
What a 148A show-cause notice means under the 2024 reassessment scheme, the 3-year and 5-year (₹50 lakh) limits, what 'information' the department relies on, the four defences, and how to reply before a 148 notice issues.
11 min read -
Tax Notices & Assessments
Received a 143(1) Intimation or Proposed Adjustment? What CPC Can Change, the 30-Day Window, and How to Respond
What a Section 143(1) intimation means, the five adjustments CPC can make, the 30-day proposed-adjustment window, TDS-credit and audit-report mismatches, and how to respond, rectify under 154, or appeal.
10 min read -
Startup & Corporate Advisory
Virtual CFO Cost in India: What Fractional CFO Services Actually Charge, and What You Get for It
What Virtual CFO services cost in India by stage — ₹75,000 to ₹5.5 lakh a month — what drives the retainer, what's included, and how it compares to a full-time CFO and outsourced bookkeeping.
10 min read -
Tax Planning & Compliance
TDS on Professional and Technical Fees under Section 194J for FY 2025-26: ₹50,000 Limit, 10% and 2% Rates, and the 194C/194J Line
Section 194J for FY 2025-26: ₹50,000 threshold, 10% on professional and 2% on technical services, royalty and director's fees, the 194C vs 194J line, due dates, and why the deduction section now triggers 44ADA scrutiny.
9 min read -
Tax Planning & Compliance
TDS on Commission and Brokerage under Section 194H for FY 2025-26: ₹20,000 Limit, 2% Rate, and the Discount-vs-Commission Line
Section 194H for FY 2025-26: ₹20,000 annual threshold, 2% rate, who must deduct, commission vs trade discount, agents who retain commission, exemptions, due dates, and the 30% disallowance for a miss.
8 min read -
Tax Planning & Compliance
TDS on Rent under Section 194I for FY 2025-26: The ₹50,000-a-Month Limit, 2% and 10% Rates, and 194-IB for Individual Tenants
Section 194I for FY 2025-26: the new ₹50,000-per-month (₹6 lakh a year) threshold, 10% on buildings and 2% on equipment, who must deduct, co-owners, deposits, GST, and 194-IB at 2% for individual tenants.
9 min read -
Tax Planning & Compliance
TDS on Contractors under Section 194C for FY 2025-26: Limit, Rate, Due Dates and the Mistakes That Trigger Notices
Section 194C TDS for FY 2025-26: ₹30,000 single-payment and ₹1 lakh annual limits, 1% for individuals/HUF and 2% for others, who must deduct, transporter exemption, due dates, and the cost of missing it.
9 min read -
Stock Market & F&O Taxation
F&O Turnover for Tax Audit: How to Calculate It the ICAI Way, and the Audit Limit for FY 2025-26
How to calculate F&O turnover under the ICAI Guidance Note — absolute profits and losses, not contract value — with a worked example, the ₹10 crore 44AB limit for FY 2025-26, and the 44AD(4) trap behind most F&O audits.
11 min read -
Tax Notices & Assessments
Stock Market or F&O Income Not Reported in Your ITR? The AIS Mismatch Notice, and How to Reply
Shares, mutual funds, intraday or F&O missing from your return? How the AIS flags it, why an unreported F&O loss can raise your tax, the FY 2025-26 rates, the wrong-form trap, and how to reply.
13 min read -
Tax Notices & Assessments
Income Tax Notice for Capital Gains on Property Sale: The AIS Mismatch, and How to Reply
Notice after selling property? How the registrar's SFT report and the buyer's 194-IA TDS reach your AIS, the 8 legitimate reasons for a mismatch, the FY 2025-26 LTCG computation, and how to reply.
13 min read -
Tax Notices & Assessments
Claimed 44AD Instead of 44ADA? What the Income Tax Notice Means — and How to Reply
Declared professional income under 44AD instead of 44ADA? The department's exact scrutiny reason, what the 142(1) questionnaire asks, what it costs in tax and 270A penalty, and how to reply — from a real two-year case.
20 min read -
GST
GST-Compliant Invoice Format: A Practical Guide (with a Free Tool)
Complete GST invoice format for India with all 16 mandatory fields, e-invoicing rules, and a free GST invoice generator (raisebill.com) we operate. By a CA.
8 min read -
GST
GST Amnesty Scheme (Section 128A): How to Waive Interest & Penalties
Section 128A GST amnesty waives interest and penalty on demands for FY 2017-18 to 2019-20 if tax is paid in full. Eligibility, SPL-01, SPL-02 and the application playbook.
9 min read -
Tax Planning & Compliance
Capital Gains Tax FY 2025-26: Stocks, Mutual Funds & Property
Complete capital gains guide for AY 2026-27 covering equity, mutual funds, property, gold and crypto. Updated rates post-Budget 2024 with Section 54/54F exemption planning.
8 min read -
Tax Planning & Compliance
Presumptive Taxation 44AD & 44ADA FY 2025-26: Limits, Rules & When It Backfires
44AD limit ₹2Cr (₹3Cr digital), 44ADA limit ₹50L (₹75L digital) for FY 2025-26, the 5-year lock-in, worked examples — and why claiming the wrong section now triggers a notice.
9 min read -
NRI Advisory
NRI ITR Filing FY 2025-26: Residential Status, DTAA & Schedule FA
Complete NRI tax filing guide for AY 2026-27 — residential status, ITR-2 walkthrough, DTAA relief, Form 67, repatriation rules, and Schedule FA disclosure.
8 min read -
Tax Planning & Compliance
ITR for F&O Traders FY 2025-26: Turnover, Tax Audit & ITR-3 Filing
Complete F&O tax filing guide for AY 2026-27 — turnover calculation, Section 44AB audit thresholds, ITR-3 walkthrough, and how to carry forward derivatives losses.
5 min read -
Tax Planning & Compliance
Compliance Calendar FY 2025-26: Every Due Date in One Place
Month-by-month due dates for GST, TDS, income tax, ROC, EPF and ESI for FY 2025-26. Bookmark this calendar to never miss a filing deadline.
6 min read -
Tax Planning & Compliance
New vs Old Tax Regime FY 2025-26: Which One Should You Choose?
Side-by-side comparison of new and old tax regimes for FY 2025-26 with worked examples and break-even tables. A CA's take on which regime to choose.
7 min read -
Tax Planning & Compliance
ITR Filing FY 2025-26 (AY 2026-27): The Complete Guide
Which ITR form to file for AY 2026-27, new vs old regime, due dates, document checklist, and the Budget 2025 changes that affect your return. By a CA.
7 min read -
Startup & Corporate Advisory
5 Signs Your Growing Business Needs a Virtual CFO Instead of a Full-Time Accountant
Is your growing business facing cash flow issues or complex compliance? Discover why scaling startups and MSMEs are switching to Virtual CFO services.
4 min read -
Startup & Corporate Advisory
LLP vs. Private Limited Company: Which is Best for Your Startup?
Starting a business? Compare the pros, cons, and compliance differences between an LLP and a Private Limited Company to attract investors and save tax.
4 min read -
Tax Planning & Compliance
Buying Property from an NRI? The Ultimate Guide to TDS & Section 195
If you are planning to buy a house, plot, or commercial property in India, the first question you must ask the seller is: "Are you a Resident Indian or a Non-Residen…
4 min read -
Visa & Wealth Certification
Checklist: Documents Required for a Net Worth Certificate for Student Visas
Applying for a student or visitor visa? Get the complete checklist of documents required for a CA-certified Net Worth Certificate. Fast & UDIN-verified.
3 min read -
Tax Planning & Compliance
How to Set Off F&O Trading Losses to Save Income Tax in India
Learn how to legally set off and carry forward F&O trading losses to save income tax in India. Expert CA guide on tax audits, turnover rules, and ITR-3.
4 min read -
Tax Planning & Compliance
TDS Rate Chart FY 2025-26 (AY 2026-27) | Comprehensive Guide for Business Owners
Consolidated view of the TDS Rates for FY 2025-26, incorporating all amendments from Budget 2025. TDS Rate Reference Table (FY 2025-26 | AY 2026-27)
5 min read
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