Practical compliance guides

GSTAT & GST Litigation · 13 min read

GSTAT Members Explained: Judicial vs Technical Roles and Powers

The composition of GSTAT was one of the most debated aspects of India’s GST infrastructure. The original CGST Act proposed 1 Judicial Member...

CACA Puja Pradhan · Apr 6

Income Tax · 13 min read

ITR-3 and ITR-4 Due Date Extended to August 31 AY 2026-27

If you are a freelancer, self-employed professional, or small business owner who files ITR-3 or ITR-4, you now have an extra month to file y...

CACA Sundaram Gupta · Apr 6

Income Tax · 12 min read

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

The Income Tax Act, 2025 came into force on 1 April 2026. But if you are a salaried individual preparing to file your return in July 2026, o...

CACA Sundaram Gupta · Apr 6

Income Tax · 13 min read

New Tax Year Concept Under Income Tax Act 2025: FY and AY Replaced

Every taxpayer in India has encountered the confusing pair: "Previous Year" and "Assessment Year." You earn income in one year but file your...

CACA Sundaram Gupta · Apr 6

Income Tax · 13 min read

Income Tax Act 1961 vs 2025: Key Changes That Affect Your ITR Filing

If you filed your income tax return last year under the familiar Section 80C or Section 139 provisions, you might be wondering whether any o...

CACA Sundaram Gupta · Apr 6

GSTAT & GST Litigation · 13 min read

GST Appeal DIY vs Professional CA: When You Need Expert Help

This is the question we hear most often from small business owners facing a GST demand: “Do I really need to hire a CA for this, or can I ha...

CACA Puja Pradhan · Apr 6

GSTAT & GST Litigation · 12 min read

GSTAT Appeal Limitation Period: Deadlines You Cannot Miss in 2025-2026

In GST litigation, missing a deadline is not just a procedural inconvenience-it is a permanent loss of rights. Unlike many other legal proce...

CACA Sundaram Gupta · Apr 6

Income Tax · 12 min read

ITR Filing for Senior Citizens AY 2026-27: Tax Exemptions and Benefits

If you are a senior citizen (60 years or above) or super senior citizen (80 years or above) in India, the Income Tax Act provides you with s...

CACA Sundaram Gupta · Apr 6

Income Tax · 12 min read

NRI ITR Filing FY 2025-26: Rules, Forms and Exemptions Explained

If you are a Non-Resident Indian (NRI) earning income from Indian sources - rental income, capital gains from property or shares, interest f...

CACA Poonam Kadge · Apr 6

Income Tax · 12 min read

Capital Gains ITR Filing AY 2026-27: STCG, LTCG and New Rules

If you sold shares, redeemed mutual funds, transferred property, or earned from crypto during FY 2025-26, you have capital gains to report i...

CACA Poonam Kadge · Apr 6

Income Tax · 13 min read

ITR Filing Checklist for Salaried Employees FY 2025-26 (AY 2026-27)

Filing your income tax return as a salaried employee should be straightforward - but every year, thousands of returns are processed with err...

CACA Poonam Kadge · Apr 6

Income Tax · 13 min read

Income Tax Old Regime vs New Regime AY 2026-27: Which Saves More Tax?

Every year, salaried individuals and self-employed professionals face the same question: should I choose the old tax regime or the new tax r...

CACA Sundaram Gupta · Apr 6