Practical compliance guides

Income Tax · 10 min read

Annual Information Statement (AIS) Rules 2026: What the IT Department Knows About You

The Income Tax Department knows more about your finances than you might think. Every salary credit, bank interest, dividend payment, mutual...

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 · 10 min read

Donation Certificate & 80G Rules 2026: Forms and Compliance for Donors Under Section 354

If you donate to a charitable trust, NGO, university, hospital, or any registered institution in India, you may be eligible for a tax deduct...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

Defective Return Rules 2026: When Your ITR Gets Rejected Under Rule 166 & Section 263(7)

Filing your income tax return is only the first step. If the return is incomplete, inconsistent, or missing prescribed information, the Inco...

CACA Puja Pradhan · Mar 23

Income Tax · 10 min read

Cruise Ship Business Tax Rules 2026: Special Provisions for Non-Resident Operators Under Section 61 and Rule 6GB

India’s cruise tourism market is poised for explosive growth-with the government targeting 5 million cruise passengers by 2030 (from under 5...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Country-by-Country Reporting (CbCR) Rules 2026: Thresholds & Compliance Under the New Income Tax Act

If your company is part of a multinational enterprise (MNE) group operating across borders, Country-by-Country Reporting is one of the most...

CACA Sundaram Gupta · Mar 23

Income Tax · 13 min read

Capital Gains Exemption: Section 54, 54EC & 54F - Complete Guide for FY 2026-27

You sold a property or long-term asset and the capital gains tax bill looks daunting. The good news is that the Income Tax Act provides thre...

CACA Sundaram Gupta · Mar 23

Income Tax · 8 min read

Income Tax Rules 2026 PDF Download & Rule-Wise Analysis

The Draft Income Tax Rules, 2026 - released by CBDT on 07 February 2026 as a 410-page PDF - contain 333 rules governing how every taxpayer f...

CACA Sundaram Gupta · Mar 23

Income Tax · 10 min read

When Do the New Income Tax Rules 2026 Come Into Effect? Complete Timeline

With just 12 days left before the new Income Tax Rules 2026 take effect, every taxpayer in India needs to understand the exact timeline - wh...

CACA Sundaram Gupta · Mar 23

Income Tax · 13 min read

Income Tax Recovery Rules 2026: Attachment & Sale of Property by TRO Under Sections 411-421 and Rule 225

When a taxpayer fails to pay the tax demand within the prescribed time, the Income Tax Department does not simply wait. The law provides the...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

Income Application Rules for Registered Non-Profits (Rules 183-187): The Complete Compliance Guide

The income application framework is the heart of non-profit taxation in India. The fundamental principle is straightforward: if a Registered...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

HRA Exemption Rules 2026: Documents Required & PAN of Landlord Requirement

If you pay rent and receive HRA as part of your salary, two things are changing from 01 April 2026 that directly affect your tax exemption:...

CACA Sundaram Gupta · Mar 23