Practical compliance guides

Income Tax · 11 min read

ESOP Taxation Rules 2026: When & How Stock Options Are Taxed Under the New Income Tax Framework

Employee Stock Option Plans (ESOPs) are one of the most powerful compensation tools in modern business-aligning employee interests with comp...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

E-Filing Mandate 2026: Who Must File Income Tax Returns Electronically Under Rule 164(12)

India’s income tax system is now almost entirely digital. While e-filing has been available since 2006 and mandatory for most taxpayers sinc...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

Provident Fund Taxable Interest Rules 2026: How High-Value EPF, VPF & GPF Contributions Are Taxed

The Employee Provident Fund has long been India’s most popular retirement savings instrument-offering guaranteed returns, government backing...

CACA Sundaram Gupta · Mar 23

Income Tax · 10 min read

Perquisite Valuation Rules 2026: How Rent-Free Housing, Motor Cars & ESOPs Are Taxed

If your employer provides you with accommodation, a company car, stock options, meal vouchers, or any other non-cash benefit, the way these...

CACA Sundaram Gupta · Mar 23

Income Tax · 8 min read

New Income Tax Act 2025 vs Old Act 1961: What Changed and What’s New

If you are a taxpayer, CA, or business owner in India, the single biggest change in direct taxation since 1961 is about to take effect. The...

CACA Sundaram Gupta · Mar 23

Income Tax · 8 min read

ITR Forms Under New Income Tax Rules 2026: Which Form to File (ITR-1 to ITR-7)

Filing the correct ITR form is the first-and often most critical-step in income tax compliance. Filing the wrong form makes the return defec...

CACA Sundaram Gupta · Mar 23

Income Tax · 14 min read

Indirect Transfer Taxation Rules 2026: When Foreign Share Sales Are Taxed in India

A company in Singapore sells shares of a holding company in Mauritius. The Mauritius company owns 100% of an Indian subsidiary worth Rs 500...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Indexation Removal 2024: How It Impacts Property, Gold & Debt Fund Investors

The Finance (No. 2) Act, 2024 made one of the most significant changes to capital gains taxation in decades: the removal of indexation benef...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

PAN & TAN Rules 2026: Application, Allotment & TDCA Number Under the New Income Tax Framework

PAN and TAN are the two foundational identifiers in India’s income tax system. Every taxpayer needs a PAN; every person deducting or collect...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Spectrum Expenditure Deduction for Telecom Companies: Rule 41 of Income Tax Rules 2026 Explained

India’s telecom sector invests thousands of crores in spectrum auctions to acquire the right to use airwaves for mobile and broadband servic...

CACA Sundaram Gupta · Mar 23

Income Tax · 14 min read

Slump Sale Tax Rules 2026: Computation, FMV & Audit Report Requirements Under Section 50B

Your company is divesting a division, selling a manufacturing unit, or restructuring a loss-making vertical. Instead of selling each asset o...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Significant Economic Presence (SEP) Rules 2026: ₹2 Crore & 3 Lakh User Thresholds for Non-Resident Taxation

If your business has digital customers in India, sells software or data to Indian entities, or provides online services to Indian users-even...

CACA Puja Pradhan · Mar 23