Practical compliance guides

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 Sundaram Gupta · 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

Income Tax · 9 min read

PAN & TAN Rules 2026: Application, Allotment & TDCA Number Under the New Income Tax Framework

PAN and TAN are the two foundational identifiers in India’s income tax system. Every taxpayer needs a PAN; every person deducting or collect...

CACA Sundaram Gupta · Mar 23

Income Tax · 8 min read

New Income Tax Act 2025 vs Old Act 1961: What Changed and What’s New

If you are a taxpayer, CA, or business owner in India, the single biggest change in direct taxation since 1961 is about to take effect. The...

CACA Sundaram Gupta · Mar 23

International Business · 15 min read

Mutual Agreement Procedure (MAP) Rules 2026: Resolving Double Taxation Under Tax Treaties

When two countries tax the same income-whether because both claim the right to tax it, or because a transfer pricing adjustment in one count...

CACA Puja Pradhan · Mar 23

Income Tax · 8 min read

ITR Forms Under New Income Tax Rules 2026: Which Form to File (ITR-1 to ITR-7)

Filing the correct ITR form is the first-and often most critical-step in income tax compliance. Filing the wrong form makes the return defec...

CACA Sundaram Gupta · Mar 23

Income Tax · 14 min read

Indirect Transfer Taxation Rules 2026: When Foreign Share Sales Are Taxed in India

A company in Singapore sells shares of a holding company in Mauritius. The Mauritius company owns 100% of an Indian subsidiary worth Rs 500...

CACA Sundaram Gupta · Mar 23

Income Tax · 12 min read

Indexation Removal 2024: How It Impacts Property, Gold & Debt Fund Investors

The Finance (No. 2) Act, 2024 made one of the most significant changes to capital gains taxation in decades: the removal of indexation benef...

CACA Sundaram Gupta · Mar 23