Practical compliance guides

Income Tax · 12 min read

Transfer Pricing Rules 2026: Arm’s Length Price Methods & Documentation Under the New Income Tax Act

If your business transacts with associated enterprises-whether cross-border or within India-transfer pricing compliance is not optional. Wit...

CACA Sundaram Gupta · Mar 23

TDS & Compliance Returns · 11 min read

TDS on Salary 2026: New Rules, Forms & Employer Obligations

If you are an employer, HR professional, or payroll manager in India, the TDS on salary framework is being completely restructured from 01 A...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Tax Audit Report Under New Rules 2026: Forms & Requirements (Rule 47)

If your business or professional practice crosses prescribed turnover thresholds, getting a tax audit done by a Chartered Accountant is not...

CACA Sundaram Gupta · Mar 23

TDS & Compliance Returns · 11 min read

Statement of Financial Transactions (SFT) Rules 2026: Who Must Report, What Transactions, and Monetary Thresholds

Every year, the Income Tax Department receives information about billions of rupees in financial transactions-from bank deposits and propert...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Draft Income Tax Rules 2026: Complete Summary & Key Changes Explained

India’s income tax framework is undergoing its most significant overhaul in over six decades. The Central Board of Direct Taxes (CBDT) relea...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Advance Pricing Agreement (APA) Rules 2026: Application Process & Timeline Under the New Income Tax Act

If your company transacts with associated enterprises across borders, Advance Pricing Agreements offer the most effective way to eliminate t...

CACA Sundaram Gupta · Mar 23

Income Tax · 13 min read

Additional Depreciation Under Section 32(1)(iia): Who Can Claim, Rates & Rules for FY 2026–27

Your manufacturing company just invested Rs 2 crore in a new CNC machine. Besides the regular 15% WDV depreciation, you can claim an additio...

CACA Sundaram Gupta · Mar 23

GSTAT & GST Litigation · 15 min read

GSTAT Single Member vs Division Bench: Which Bench Hears Your GST Appeal?

You have filed your GSTAT appeal, paid the pre-deposit, and uploaded all documents. Now the question is: who will actually hear your case? A...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 15 min read

GSTAT vs High Court: When to Appeal Where

You have lost your case at the GST First Appellate Authority and now need to decide: do you appeal to the GSTAT, approach the High Court, or...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 10 min read

GSTAT Procedure Rules 2025: What Every Taxpayer Must Know

If you are preparing to file a GST appeal before the Goods and Services Tax Appellate Tribunal, the GSTAT Procedure Rules 2025 are the ruleb...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 13 min read

GSTAT Pre-Deposit Rules: Understanding the 10% vs 20% Calculation for GST Appeals

You have just lost your first GST appeal and the demand order is staring you down. Before you can approach the GST Appellate Tribunal (GSTAT...

CACA Sundaram Gupta · Mar 12

GSTAT & GST Litigation · 14 min read

GST Demand Order Appeal After GSTAT Launch: Complete Guide

You have received a GST demand order in Form DRC-07 — perhaps under Section 73 for a tax shortfall, or under Section 74 alleging fraud or su...

CACA Sundaram Gupta · Mar 12