Practical compliance guides

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 · 10 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 Sundaram Gupta · 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 Sundaram Gupta · 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

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