Practical compliance guides

Accounting and Bookkeeping · 11 min read

Trip-Wise Profitability Accounting for Transport Operators

Costing each trip or lane so loss-making routes stop hiding in the monthly total. Set out with the working, not just the rule. Explained by a CA.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

TCS on Overseas Tour Packages: The 20% Rule for Travel Agents

Collection on overseas packages, the thresholds and who has to collect. The rule, the threshold and what it means in practice. Read the full guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

GTA Under GST: 5% RCM vs 12% ITC - Which Should You Choose?

5% under reverse charge without credit, or 12% forward charge with it. The rule, the threshold and what it means in practice. Reviewed by our CA team.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 9 min read

Fund-Based Accounting for NGOs: Restricted vs Unrestricted Funds

Tracking every donor restriction so utilisation certificates reconcile. The rule, the threshold and what it means in practice. With worked examples.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

FCRA Compliance for NGOs: Designated SBI Account and 20% Admin Cap

All foreign contribution into one designated account, reported quarterly. The rule, the threshold and what it means in practice. For Indian preparers.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

Form 10B vs 10BB: Which Audit Report Does Your Trust File?

Which audit form your trust files, decided by income and receipt type. The rule, the threshold and what it means in practice. A practitioner guide.

CACA Puja Pradhan · Jul 20

Accounting and Bookkeeping · 10 min read

12A and 80G Compliance Upkeep: An Annual Checklist for NGOs

The filings and records that keep both registrations alive year to year. The rule, the threshold and what it means in practice. A practitioner guide.

CACA Puja Pradhan · Jul 20

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