Practical compliance guides

Accounting and Bookkeeping · 9 min read

TDS Under Section 195 on Foreign Software Payments

Withholding on payments abroad, and when a treaty rate applies instead. The rule, the threshold and what it means in practice. Browse the glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Transfer Pricing for IT Captives and MNC Subsidiaries in India

Arm's length pricing for captive units, and the documentation that supports it. Set out with the working, not just the rule. Part of our glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

STPI vs SEZ for IT Companies: Tax and Compliance Compared

Two export regimes, different benefits, different compliance overhead. The rule, the threshold and what it means in practice. Part of our glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

GST on IT and Software Services: Domestic vs Export (Zero-Rated)

What qualifies as export of services, and the FIRC evidence required. The rule, the threshold and what it means in practice. Written for preparers.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

LUT Filing for IT Exporters: A Step-by-Step Refund Guide

Filing the LUT before the year turns, and the refund route if you miss it. The rule, the threshold and what it means in practice. Browse the glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

How to Build a Restaurant P&L Statement Step by Step

The outlet P&L format that shows food cost, labour and wastage separately. The rule, the threshold and what it means in practice. Browse the glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Section 194H TDS on OTA and Aggregator Commission

Deduction on commission, and who bears it when the aggregator nets it off. The rule, the threshold and what it means in practice. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Food Cost Percentage: How Restaurants Should Track It

Calculating theoretical against actual food cost, outlet by outlet. The rule, the threshold and what it means in practice. Indian accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

GST on Hotel Rooms and Restaurant Food: A Slab-Wise Guide

Tariff-linked room rates and the restaurant rate, and where input credit is barred. Set out with the working, not just the rule. Explained simply.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

How to Reconcile OTA Settlements (MakeMyTrip, Booking.com) in Your Books

Grossing up aggregator payouts so commission does not disappear into revenue. Set out with the working, not just the rule. Indian accounting glossary.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

TDS on Doctor Professional Fees and Consultant Payouts

Consultant payouts under 194J, and the classification error most hospitals make. Set out with the working, not just the rule. With a worked example.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Setting Up Department-Wise P&L for a Hospital

Splitting revenue and cost by department to find what is actually loss-making. Set out with the working, not just the rule. Updated for Indian rules.

CACA Puja Pradhan · Jul 20