Practical compliance guides

Income Tax · 13 min read

ITR For Professionals / Freelancers Requirements for Indian Businesses: The Complete List

Filing ITR as a freelancer or professional in India is not the same as a salaried individual submitting Form 16 through ITR-1. The Income Ta...

CACA Poonam Kadge · Apr 2

Audit · 10 min read

Audit Requirements for Non-Profit Organisations Under Rule 188: Form 112 & Section 348 Explained

Every charitable trust, religious institution, NGO, university, hospital, and Section 8 company registered as a Registered Non-Profit Organi...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Appeal to CIT(A) and ITAT Under New Rules 2026: Forms, Fees, Time Limits & Complete Procedure

When the Assessing Officer passes an adverse order-whether an assessment creating additional demand, a penalty for under-reporting, or a den...

CACA Sundaram Gupta · Mar 23

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

GSTAT & GST Litigation · 9 min read

Advance Ruling Rules 2026: Application, Forms & Procedure Under Sections 380-389 and Rules 200-202

Before investing in India, entering into a complex cross-border transaction, or implementing a restructuring arrangement, businesses need ce...

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

GSTAT & GST Litigation · 10 min read

Dispute Resolution Committee (DRC) Rules 2026: Eligibility, Application & Penalty Waiver Under Section 379

Tax disputes in India are notoriously slow. Appeals before CIT(A) can take years. ITAT proceedings are backlogged. For small taxpayers facin...

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

Corporate Compliance · 10 min read

CRS & FATCA Reporting Rules 2026: Due Diligence, Compliance & the New Crypto Reporting Framework (Rules 238-244)

India’s participation in the global automatic exchange of financial account information (AEOI) means that if you hold a bank account, mutual...

CACA Puja Pradhan · 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