Practical compliance guides

GSTAT & GST Litigation · 8 min read

GSTAT State Benches: All 31 Locations and How to Find Yours

The GST Appellate Tribunal (GSTAT) is now operational - India's first dedicated forum for resolving GST disputes. With 31 State Benches spre...

CACA Sundaram Gupta · Apr 8

Income Tax · 12 min read

Section 332 Transition: How Existing 12A/12AB Entities Migrate to RNPO Under IT Act 2025

The Income Tax Act, 2025 came into force on 1 April 2026, replacing the Income Tax Act, 1961. For the approximately 3 lakh charitable trusts...

CACA Sundaram Gupta · Apr 8

NGO & Non-Profit · 12 min read

Annual Compliance for NGOs and Trusts: ITR-7, Form 10B Audit and 85% Application Rule

Getting RNPO registration was the starting line. The real work is annual compliance - the recurring filings, audits, and spending rules that...

CACA Puja Pradhan · Apr 8

NGO & Non-Profit · 13 min read

CSR Funding for NGOs: Form CSR-1 MCA Registration and How to Attract Corporate Donors

India has the world's only mandatory corporate social responsibility law. Every qualifying company must spend 2% of its average net profits...

CACA Puja Pradhan · Apr 8

NGO & Non-Profit · 13 min read

FCRA Registration for NGOs: How to Accept Foreign Donations Legally in India

A foreign foundation wants to fund your education programme. An international donor is ready to transfer USD 50,000 to your NGO. An overseas...

CACA Puja Pradhan · Apr 8

Income Tax · 13 min read

80G Deduction for Donors: How to Claim, Documents Required and Limits Under IT Act 2025

You donated Rs 1 lakh to a children's education trust last year. You assumed you would get a Rs 1 lakh tax deduction. When your CA filed you...

CACA Sundaram Gupta · Apr 8

Income Tax · 7 min read

Income Tax Act 2025 Applicability: Which Financial Year Does It Apply From?

This is the single most asked question about the Income Tax Act 2025: which year does it apply from? The confusion is understandable - the A...

CACA Sundaram Gupta · Apr 8

Income Tax · 9 min read

Faceless Income Tax Assessment Under IT Act 2025: What You Need to Know

Faceless assessment was India's boldest experiment in tax administration - removing the face-to-face interaction between the taxpayer and th...

CACA Poonam Kadge · Apr 8

Income Tax · 8 min read

Income Tax Rules 2026: How 511 Rules Became 333 and What Actually Changes

The Income Tax Act is the law. The Income Tax Rules are the operating manual. While the IT Act 2025 restructured the law itself, the Income...

CACA Sundaram Gupta · Apr 8

Income Tax · 9 min read

Tax Year Under Income Tax Act 2025: How FY and AY Are Finally Replaced

For 65 years, Indian taxpayers have dealt with one of the most confusing aspects of income tax law - the dual reference of Previous Year (wh...

CACA Sundaram Gupta · Apr 8

TDS & Compliance Returns · 12 min read

MSME Form 1: Half-Yearly Return for Companies with Dues to MSME Suppliers

If your company buys goods or services from a vendor who is registered as a Micro or Small Enterprise under the MSMED Act - and any payment...

CACA Sundaram Gupta · Apr 8

Corporate Compliance · 13 min read

DPT-3 Annual Return: How to File the Exempted Deposit Return by June 30

Most private limited companies do not accept public deposits. So when founders hear about DPT-3, their first reaction is: 'This doesn't appl...

CACA Puja Pradhan · Apr 8