Tax, GST and company law guides for Indian businesses
Plain-English guides to Indian compliance — deadlines, changes in law, and the mistakes we see so you do not make them. Written and reviewed by the chartered accountants and lawyers who do the filings.
Belated and revised ITR AY 2026-27
31 December and 31 March deadlines, late fees, lost benefits, and ITR-U for later corrections.
Read guide→24 September 2026Form 12BB (now Form 124)
HRA, LTA, home loan and deduction proofs for salary TDS, landlord PAN, and deadlines.
Read guide→24 September 2026Section 44AD presumptive tax
8% or 6% of turnover, ₹2 or ₹3 crore limits, exclusions, five-year lock-in, ITR-4.
Read guide→24 September 2026Income from house property
Annual value, 30% deduction, home loan interest, self-occupied vs let-out, and losses in each regime.
Read guide→24 September 2026Residential status in income tax
182 and 60-day tests, the 120-day rule, deemed residents, RNOR, and what each status taxes.
Read guide→24 September 2026Tax on FD interest 2026
Slab-rate tax, ₹50,000 and ₹1 lakh TDS thresholds, Form 121, cumulative FDs, seniors.
Read guide→24 September 2026Tax audit limit 2026
₹1 crore or ₹10 crore for business, ₹50 lakh for professionals, presumptive cases, Form 26.
Read guide→24 September 2026GSTR-2B explained
When it is generated, how IMS changes it, and how to reconcile it before filing GSTR-3B.
Read guide→24 September 2026GST on restaurants 2026
5% without ITC or 18% with it, hotel restaurants, cloud kitchens, delivery apps and composition.
Read guide→24 September 2026CSR applicability (section 135)
Net worth, turnover or profit thresholds, the 2% spend, unspent CSR, CSR-2 and penalties.
Read guide→24 September 2026E-invoicing limit 2026
₹5 crore aggregate turnover test, the 30-day IRP deadline, exempt sectors and penalties.
Read guide→24 September 2026TDS on salary FY 2026-27
Regime choice, Form 124 declarations, monthly computation, 24Q and the new Form 130.
Read guide→24 September 2026TDS on professional fees (194J)
10% or 2%, the ₹50,000 threshold, director fees, GST, and how it works under section 393.
Read guide→24 September 2026Surcharge on income tax 2026
10% to 37% for individuals, caps on capital gains and in the new regime, company rates, marginal relief.
Read guide→24 September 2026Section 87A rebate FY 2026-27
₹60,000 rebate up to ₹12 lakh, marginal relief, old-regime ₹12,500, and income it excludes.
Read guide→24 September 2026Gratuity calculation and calculator
15/26 formula, eligibility under the labour codes, fixed-term employees, the cap and tax, with a calculator.
Read guide→24 September 2026Nidhi company registration
Public company, 200 members and ₹20 lakh net owned fund in 120 days, Form NDH-4, then the Nidhi Rules.
Read guide→24 September 2026NBFC registration with RBI
The 50-50 test, ₹10 crore net owned fund, PRAVAAH application, and alternatives for fintechs.
Read guide→24 September 2026ESOP taxation in India 2026
Perquisite tax at exercise, capital gains at sale, the startup deferral, and foreign RSUs.
Read guide→24 September 2026Angel tax in India: abolished
What angel tax was, when it ended, and the rules that still bite startup fundraising in 2026.
Read guide→24 September 2026GST on export of services 2026
The five conditions, LUT or IGST, refund of ITC, and intermediary services becoming exports in 2026.
Read guide→24 September 202612A and 80G registration 2026
Form 104 and 105, provisional vs regular registration, 5 or 10-year validity, and donor deductions.
Read guide→24 September 2026NGO registration in India
Trust vs society vs Section 8 company, then 12A, 80G, CSR-1, NGO Darpan and FCRA, in order.
Read guide→24 September 2026Society registration in India
Seven members, memorandum, rules and regulations, documents, and the state registrar, step by step.
Read guide→24 September 2026Trust registration in India
Trust deed, sub-registrar or charity commissioner, documents, PAN, and 12A/80G after registration.
Read guide→24 September 2026TAN registration online
Form 49B step by step, the ₹77 fee, exemptions, and what happens if you deduct TDS without a TAN.
Read guide→24 September 2026Crypto tax in India 2026
30% on gains, 1% TDS, no set-off of losses, Schedule VDA: how crypto is taxed and reported.
Read guide→24 September 2026Section 80C deduction list 2026
PPF, ELSS, EPF, insurance, home loan and more: what counts toward ₹1.5 lakh, now under section 123.
Read guide→17 September 2026NRI Tax in India: Residency, Income, TDS, DTAA
The 182-day and 120-day tests, what India can tax, why TDS is 30% on NRO interest and 12.5% to 30% on property, treaty relief with a TRC, and what changes when you move back.
Read guide→17 September 2026Shop and Establishment Registration: State by State
The state labour registration for every shop, office and workplace: who must register and when, how Delhi, Maharashtra, Karnataka and others differ, and the working-hours rules behind it.
Read guide→17 September 2026Logo Registration: Trade Mark, Copyright or Both
A logo is protected as a trade mark when it identifies your goods, and as an artistic work by copyright. Which to file first, in what form, what it costs, and who owns the artwork.
Read guide→17 September 2026LLP vs Partnership Firm
Both are taxed at 30%. The difference is whose house is at risk, what you file each year, and whether presumptive tax is open to you. Compared point by point, with the conversion route.
Read guide→17 September 2026Appointing or Removing a Director: The Process
Who can be a director, consent in DIR-2, additional versus regular directors, the 30-day DIR-12, how a resignation takes effect, and removing a director who will not leave.
Read guide→17 September 2026Partnership Firm Registration: Deed, Process, Tax
What goes in the deed, what an unregistered firm cannot do in court, registering with the Registrar of Firms, how firms are taxed, and when an LLP is the better choice.
Read guide→17 September 2026GST Refund: Process, Time Limit, Provisional 90%
Exports, inverted duty, excess cash balance and more: the two-year window, RFD-01 step by step, 90% within seven days for low-risk claims, and the rejections to avoid.
Read guide→17 September 2026GST Registration Amendment: Core vs Non-Core
Changing the name, address, partners, bank account or signatory on your GSTIN: which changes need an officer, the 15-day deadline, and the one thing that needs a fresh registration.
Read guide→17 September 2026MoA and AoA: What They Are and How to Change Them
The six clauses of the memorandum, what the articles govern, the model tables, the clauses founders should add before an investor asks, and the forms for amending each.
Read guide→17 September 2026Income Tax Notices: What Each Section Means
143(1), 139(9), 142(1), 143(2), 148A, 245 and 156: what triggers each, how long you have, how to reply on the portal, and how to verify the notice is genuine.
Read guide→17 September 2026Section 44ADA for Freelancers and Professionals
Declare half your receipts as income, keep no books, pay advance tax once. Who qualifies, the ₹50 lakh and ₹75 lakh limits, GST, and when real expenses beat the 50% rule.
Read guide→17 September 2026Company Name Availability Check (MCA)
How to search the MCA and trade mark registers, the too-similar test, words that need approval, and reserving the name through SPICe+ Part A for ₹1,000.
Read guide→17 September 2026Copyright Registration: Process, Fees, Timeline
Copyright exists without registration, but the certificate wins disputes. What qualifies, fees from ₹500, Form XIV, the 30-day objection window and how software is filed.
Read guide→17 September 2026Trademark Search: How to Do It Properly
The free IP India public search, step by step: wordmark, phonetic and Vienna-code searches, which classes to check, how to read a result, and what counts as a conflict.
Read guide→17 September 2026Trademark Status: What Each One Means
How to check an application on the IP India register, and what to do at each status: Formalities Chk Pass, Marked for Exam, Objected, Accepted and Advertised, Opposed, Registered.
Read guide→17 September 2026PF and ESI Registration for Employers
20 employees for provident fund, 10 for ESI, the ₹15,000 and ₹21,000 wage ceilings, 12% and 3.25%, the 15th of every month, and the new 50% wage rule.
Read guide→17 September 2026Professional Tax: States, Slabs, PTEC and PTRC
A state tax capped at ₹2,500 a year: who pays, which states levy it and which do not, the main slabs, the two registrations every employer needs, and the penalties.
Read guide→17 September 2026One Person Company: Rules, Compliance, Tax
A company with one shareholder: eligibility after the 2021 changes, the nominee, what it must file, how it is taxed, and when a proprietorship or a private company is the better choice.
Read guide→17 September 2026Section 8 Company: Registration and Compliance
The non-profit company: permitted objects, licence through SPICe+, naming rules, 12A and 80G, CSR-1 and FCRA, annual filings, and penalties that reach ₹1 crore.
Read guide→17 September 2026ITR Refund Status: Check, Decode, Fix
Where to see the status, what “processed with refund due” and “refund failed” mean, the seven reasons refunds stall, the reissue request, and interest at 6% a year.
Read guide→17 September 2026HSN Code: Digits, Lookup and GSTR-1 Rules
How the eight-digit code is built, four or six digits by turnover, how to find the right one on the GST portal, SAC for services, and the Table 12 dropdown.
Read guide→17 September 2026E-Way Bill: Rules, Generation and Validity (2026)
The ₹50,000 threshold, Part A and Part B, one day per 200 km, the 180-day and 360-day limits, two-factor login, and a 200% penalty if the truck is stopped without one.
Read guide→17 September 2026Input Tax Credit: Conditions, Time Limits, Blocked Credits
The four conditions for credit, why GSTR-2B and the invoice management system now decide it, the 30 November deadline, the 180-day payment rule and the section 17(5) list.
Read guide→17 September 2026GST Invoice Format and Mandatory Fields
The sixteen particulars Rule 46 requires, a sample you can copy, when the invoice must be issued, e-invoicing thresholds, and the errors that block your customer’s credit.
Read guide→17 September 2026GST on Rent: Who Pays, and When (2026)
18% on commercial rent, reverse charge when the landlord is unregistered, the residential rule for registered tenants, and whether you get the credit.
Read guide→17 September 2026GST Composition Scheme (2026)
1%, 5% or 6% on turnover with five filings a year, in exchange for no input credit and no inter-state sales. The limits, the exclusions and the maths.
Read guide→17 September 2026Form 26AS and AIS: Download, Read, Fix
The tax-credit statement and the everything-statement: how to download both, what the department already knows about you, and how to contest an entry that is not yours.
Read guide→17 September 2026Form 16 Explained
What Part A and Part B contain, why only your employer can download it, the 15 June deadline, the five checks before filing, and how to file without it.
Read guide→17 September 2026Advance Tax: Due Dates, Calculation and Interest
Who must pay, 15 June to 15 March in four steps, the single instalment for presumptive taxpayers, how to pay online, and what a shortfall costs.
Read guide→17 September 2026TDS on Property Purchase (194-IA and NRI Sellers)
1% through Form 26QB when the seller is resident and the price is ₹50 lakh or more; 12.5% to 30% on the whole price, with a TAN, when the seller is an NRI.
Read guide→17 September 2026TDS on Rent: 194-I and 194-IB (2026)
The ₹50,000-a-month threshold, 10% for businesses and 2% for individuals, Form 26QC without a TAN, and the 31.2% rule when the landlord is an NRI.
Read guide→17 September 2026New Tax Regime Slabs: FY 2025-26 and 2026-27
Seven slabs, a ₹60,000 rebate that makes ₹12 lakh tax-free, marginal relief just above it, and the few deductions that survive. With worked examples.
Read guide→14 September 2026How to File ITR Online (2026)
Login to e-verification in nine steps on the e-filing portal: documents to gather, what to check in the pre-filled data, paying self-assessment tax, and the errors that get returns rejected.
Read guide→14 September 2026Udyam Registration: Register, Download, Update
The free MSME registration step by step, the 2025 classification limits, how to print the certificate, the annual update, and the benefits worth the ten minutes.
Read guide→14 September 2026Annual Compliance Checklist: Private Limited Company
Every ROC form, meeting, register and tax filing a private limited company owes each year, with due dates, small-company relief and what lateness costs.
Read guide→14 September 2026LLP Registration: Process and Fees (2026)
RUN-LLP, FiLLiP and the agreement in Form 3, the fee slabs by contribution, stamp duty, a realistic timeline and the filings that follow.
Read guide→14 September 2026CA for ITR Filing: How to Choose
When a chartered accountant is worth paying for, how to check one is real, what filing should cost in 2026, and the promises that should send you elsewhere.
Read guide→14 September 2026FilingBase vs IndiaFilings vs Vakilsearch vs ClearTax
Headline prices as displayed on each site, what the price includes, who does the work, and the questions to ask before you pay any of us.
Read guide→14 September 2026Compliance Calendar FY 2026-27
Every GST, TDS, income-tax, ROC, LLP and labour date from April 2026 to March 2027 in one table, plus the monthly block that never changes.
Read guide→14 September 2026How to File GST Returns (2026)
GSTR-1 by the 11th, 3B by the 20th, and the invoice management step in between that now decides your credit. The sequence, the dates and the fees.
Read guide→14 September 2026Company Strike-Off: Process and Timeline (2026)
Who can apply, the ₹10,000 fee, the STK-3 and STK-4 paperwork, why overdue annual filings stop everything, and how long C-PACE takes.
Read guide→14 September 2026Startup India: Eligibility and Benefits (2026)
What DPIIT recognition requires, what it unlocks, and why the three-year tax holiday needs a second application to the IMB.
Read guide→14 September 2026Form 15CA and 15CB: When Required
The ₹5 lakh threshold, Parts A to D, the 33 exempt payments, the CA certificate, and the ₹1 lakh penalty for skipping it.
Read guide→14 September 2026FSSAI Licence Types and Fees (2026)
Basic registration now covers turnover up to ₹1.5 crore. The three tiers, the fees, who needs a central licence regardless, and what operating without one costs.
Read guide→14 September 2026Digital Signature Certificate Explained
Class 3 is the only class left. Sign versus encrypt, one to three years of validity, the token, and which filings insist on it.
Read guide→14 September 2026IEC Code Explained (2026)
Who needs an Import Export Code, the ₹500 DGFT process, and the April-to-June update that silently deactivates it.
Read guide→14 September 2026TDS Return Due Dates FY 2026-27
Deposit by the 7th, statements by 31 July, 31 October, 31 January and 31 May, and the ₹200-a-day fee that cannot be waived.
Read guide→14 September 2026Which ITR Form Should You File? (AY 2026-27)
Six questions, one answer. ITR-1 to ITR-4 rules, the ₹1.25 lakh LTCG change, and what a wrong form costs.
Read guide→14 September 2026GST Registration Fees in India (2026)
The government fee is nil. What CAs and platforms actually charge, what pushes the price up, and the 3-day route.
Read guide→14 September 2026DIR-3 KYC 2026: The Annual Deadline Is Gone
Once in three years by 30 June, one Form DIR-3 KYC Web, and a 30-day rule for changes every director must know.
Read guide→14 August 2026Private Limited vs LLP vs OPC: Which to Choose
Compared on what actually decides it: funding, compliance cost, audit thresholds and tax.
Read guide→12 August 2026GSTR-9 Due Date and Who Must File
Due 31 December 2026 for FY 2025-26 — who files, who is exempt, and where the reconciliation goes wrong.
Read guide→10 August 2026ITR Filing Due Dates for AY 2026-27
Who filed by 31 July or 31 August, who gets until 31 October, why there is no extension this year, and what the belated route costs.
Read guide→8 August 2026Trademark Registration Fees in India (2026)
Why some applicants pay half, what a class costs, and what the total really comes to.
Read guide→6 August 2026Company Registration Cost in India (2026)
Government fee, stamp duty and professional charges separated — and the annual cost most quotes leave out.
Read guide→4 August 2026GST Registration: Documents Required in 2026
The exact document set for each type of business, and the three things that cause most GST registration queries.
Read guide→Need this handled rather than explained?
Every guide here maps to a service our CAs and lawyers file for you.