Practical compliance guides

NGO & Non-Profit · 11 min read

Registration Rules for Charitable Trusts & NGOs Under New IT Rules 2026: The Complete RNPO Guide

India has over 2.5 lakh charitable trusts, societies, Section 8 companies, universities, and hospitals that file income tax returns and coll...

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

Income Tax · 11 min read

ESOP Taxation Rules 2026: When & How Stock Options Are Taxed Under the New Income Tax Framework

Employee Stock Option Plans (ESOPs) are one of the most powerful compensation tools in modern business-aligning employee interests with comp...

CACA Sundaram Gupta · Mar 23

Corporate Compliance · 9 min read

Electoral Trust Rules 2026: Functioning, Compliance & Audit Under Rule 289 and Schedule IX

After the Supreme Court struck down the electoral bonds scheme in February 2024, electoral trusts have re-emerged as the primary transparent...

CACA Puja Pradhan · Mar 23

Income Tax · 9 min read

E-Filing Mandate 2026: Who Must File Income Tax Returns Electronically Under Rule 164(12)

India’s income tax system is now almost entirely digital. While e-filing has been available since 2006 and mandatory for most taxpayers sinc...

CACA Sundaram Gupta · Mar 23

Income Tax · 9 min read

Provident Fund Taxable Interest Rules 2026: How High-Value EPF, VPF & GPF Contributions Are Taxed

The Employee Provident Fund has long been India’s most popular retirement savings instrument-offering guaranteed returns, government backing...

CACA Sundaram Gupta · Mar 23

Income Tax · 10 min read

Perquisite Valuation Rules 2026: How Rent-Free Housing, Motor Cars & ESOPs Are Taxed

If your employer provides you with accommodation, a company car, stock options, meal vouchers, or any other non-cash benefit, the way these...

CACA Sundaram Gupta · Mar 23