# FilingBase

> Compliance, handled.


## Posts

- [FSSAI Registration vs State Licence vs Central Licence: The 2026 Turnover Limits, Fees and Who Needs Which](https://filingbase.in/fssai-licence-types-and-fees/): Basic registration now covers turnover up to ₹1.5 crore. The three FSSAI tiers, their fees, who needs a central licence regardless of size, and what operating without one costs.
- [Digital Signature Certificate (DSC) Explained: Class 3, Sign vs Encrypt, Validity and Who Needs One](https://filingbase.in/digital-signature-certificate-explained/): Class 3 is the only class left. Sign versus encrypt, validity, the token, how issuance works in 2026, and which filings refuse to proceed without it.
- [IEC Code Explained: Who Needs an Import Export Code, How to Get One, and the Annual Update That Deactivates It](https://filingbase.in/iec-code-explained/): Who needs an Import Export Code, how DGFT issues it for ₹500, and the April-to-June annual update that silently deactivates it.
- [TDS Return Due Dates for FY 2026-27: Deposits, Quarterly Statements, Certificates and Late Fees](https://filingbase.in/tds-return-due-dates/): Deposit by the 7th, quarterly statements by 31 July, 31 October, 31 January and 31 May, certificates 15 days later, and the ₹200-a-day fee no officer can waive.
- [Which ITR Form Should You File for AY 2026-27? ITR-1, 2, 3 or 4, Decided in Six Questions](https://filingbase.in/which-itr-form-to-file/): Six questions, one answer. The ITR-1 to ITR-4 rules for AY 2026-27, the ₹1.25 lakh LTCG change, and what a wrong form costs you.
- [GST Registration Fees in India: Government Fee, CA Charges and What Changes the Price](https://filingbase.in/gst-registration-fees-india/): The government fee is nil. What CAs and platforms actually charge in 2026, what pushes the price up, and what an all-inclusive quote should cover.
- [DIR-3 KYC 2026: the annual deadline is gone. Here is the three-year rule.](https://filingbase.in/dir-3-kyc-new-rules-2026/): The 30 September deadline is gone. What the once-in-three-years rule, the merged form and the 30-day change intimation mean for every DIN holder.
- [Private Limited vs LLP vs OPC: Which to Choose](https://filingbase.in/private-limited-vs-llp-vs-opc/): Compared on what actually decides it: funding, compliance cost, audit thresholds and tax.
- [GSTR-9 Due Date and Who Must File](https://filingbase.in/gstr-9-due-date/): Due 31 December 2026 for FY 2025-26, who files, who is exempt, and where the reconciliation goes wrong.
- [ITR Filing Due Dates for AY 2026-27](https://filingbase.in/itr-filing-due-dates/): 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.
- [Trademark Registration Fees in India (2026)](https://filingbase.in/trademark-registration-fees-india/): Why some applicants pay half, what a class costs, and what the total really comes to.
- [Company Registration Cost in India (2026)](https://filingbase.in/company-registration-cost-in-india/): Government fee, stamp duty and professional charges separated, and the annual cost most quotes leave out.
- [GST Registration: Documents Required in 2026](https://filingbase.in/gst-registration-documents-required/): The exact document set for each type of business, and the three things that cause most GST registration queries.
- [Reverse charge mechanism in GST: when the buyer pays the tax](https://filingbase.in/reverse-charge-mechanism-gst/): When GST is payable by the recipient: the notified services, rent from unregistered landlords, paying RCM in cash, claiming ITC, and the 30-day self-invoice.
- [ITR-4 (Sugam) for AY 2026-27: who can file and how](https://filingbase.in/itr-4-sugam/): ITR-4 is the short return for presumptive business and professional income up to ₹50 lakh. Who can and cannot use it, the AY 2026-27 change to two house properties, and the dates.
- [TDS on purchase of goods (section 194Q): who deducts and how much](https://filingbase.in/tds-on-purchase-of-goods-194q/): A buyer with turnover above ₹10 crore deducts 0.1% on purchases from any seller above ₹50 lakh in the year: the calculation, GST, timing, no-PAN rate and returns.
- [Cost inflation index: the full table to FY 2026-27](https://filingbase.in/cost-inflation-index/): The cost inflation index for FY 2026-27 is 384. The full table from 2001-02, the indexation formula, and when indexation still helps on property sold today.
- [GST number search: how to verify a GSTIN](https://filingbase.in/gst-number-search/): Check a supplier’s GSTIN free on gst.gov.in, search by PAN when you have no GSTIN, and read the 15 characters to spot a fake or cancelled registration.
- [How to apply for an FSSAI licence or registration online](https://filingbase.in/fssai-license-apply-online/): Every food business needs FSSAI registration or a licence. Pick the tier, apply on FoSCoS in Form A or B, pay from ₹100 a year, and keep the 14-digit number on your labels.
- [GSTR-9C: the reconciliation statement for FY 2025-26](https://filingbase.in/gstr-9c/): Above ₹5 crore turnover, GSTR-9 comes with GSTR-9C: a self-certified reconciliation to the audited accounts, due 31 December 2026, with the late fee running until both are filed.
- [PAN for a company: how it is allotted, applied for and downloaded](https://filingbase.in/company-pan-card/): Companies get PAN with incorporation through SPICe+; older or foreign companies apply in Form 94 or 96. The card, the fees, the C in the PAN and how to update it.
- [LUT in GST: export without paying IGST](https://filingbase.in/lut-in-gst/): File a free LUT in RFD-11 once a year and export without paying IGST: who qualifies, the three-month and one-year conditions, SEZ supplies and what happens if you file late.
- [Partnership deed format: a free template and what each clause does](https://filingbase.in/partnership-deed-format/): A clause-by-clause partnership deed template you can adapt, why interest and remuneration clauses matter for tax, stamp paper, and why registering the firm is worth it.
- [How to download and update your Udyam certificate](https://filingbase.in/udyam-certificate-download/): The Udyam certificate is free to download and never expires: the steps with your Udyam number and OTP, how to update details, and what to do with an old Udyog Aadhaar.
- [GSTR-1 and GSTR-3B due dates for FY 2026-27](https://filingbase.in/gstr-1-gstr-3b-due-date/): GSTR-1 on the 11th, GSTR-3B on the 20th, quarterly filers on the 13th and the 22nd or 24th by state: every return date to March 2027, with late fees and interest.
- [Form MGT-14: filing resolutions with the Registrar](https://filingbase.in/mgt-14-form/): Special resolutions and specified board resolutions go to the Registrar in MGT-14 within 30 days: what is covered, what private companies can skip, and the penalty.
- [Form ADT-1: filing the auditor’s appointment](https://filingbase.in/adt-1-form/): ADT-1 is filed within 15 days of the meeting that appoints the auditor, once for each five-year term: who files it, the first auditor question, attachments and fees.
- [Form INC-20A: the commencement of business declaration](https://filingbase.in/inc-20a-form/): A new company with share capital cannot do business or borrow until it files INC-20A: the 180-day rule, what to attach, the ₹50,000 penalty and the strike-off risk.
- [Form DIR-12: filing director appointments, resignations and changes](https://filingbase.in/dir-12-form/): DIR-12 tells the Registrar about every director and KMP change within 30 days: the events it covers, what to attach, the fee by capital and what happens if it is late.
- [AOC-4 and MGT-7 due dates for FY 2025-26](https://filingbase.in/aoc-4-mgt-7-due-date/): AOC-4 within 30 days of the AGM, MGT-7 or MGT-7A within 60: the FY 2025-26 dates, the OPC exception, the ₹100-a-day fee and what three missed years do to directors.
- [Intercompany Agreements for Transfer Pricing: What to Include, With a Clause Checklist](https://filingbase.in/intercompany-agreement-transfer-pricing/): Which intercompany agreements you need, a clause-by-clause checklist, the approvals, and why a back-dated agreement does more harm than none.
- [Specified Domestic Transactions Under Section 92BA: Who Is Covered and the ₹20 Crore Test](https://filingbase.in/specified-domestic-transactions/): What counts as a specified domestic transaction under section 92BA, the ₹20 crore threshold, examples, and the new section 164.
- [Section 94B Interest Limitation (Now Section 177): The 30% EBITDA Cap](https://filingbase.in/section-94b-interest-limitation/): The 30% of EBITDA cap on interest to non-resident associated enterprises, with a worked example, exclusions and the eight-year carry-forward.
- [Safe Harbour Rules in Transfer Pricing: Margins for 2026-27 and Form 49](https://filingbase.in/safe-harbour-rules-transfer-pricing/): The 2026 safe harbour margins for IT services, loans, guarantees, pharma R&D, auto components and data centres, and how Form 49 works.
- [Form 3CEB Due Date for FY 2025-26: 31 October 2026](https://filingbase.in/form-3ceb-due-date/): Form 3CEB for FY 2025-26 is due on 31 October 2026. How the date is worked out, the penalty for missing it, and what changes with Form 48.
- [Associated Enterprise Under Section 92A: The Tests, With Examples](https://filingbase.in/associated-enterprise/): The thirteen tests in section 92A(2), with an example of each, and how an associated enterprise differs from a related party.
- [Transfer Pricing Methods in India: The Six Methods, With Examples](https://filingbase.in/transfer-pricing-methods/): CUP, resale price, cost plus, profit split, TNMM and the other method, with an example of each and how the most appropriate method is chosen.
- [Arm's Length Price: Meaning, Range and a Worked Example](https://filingbase.in/arms-length-price/): The arm's length price, the 35th to 65th percentile range, the median rule, the 3% tolerance and a worked TNMM example.
- [Form 141: how to file TDS on property, rent and other payments without a TAN](https://filingbase.in/form-141-tds-property-rent/): Form 141 is the single challan-cum-statement for TDS deducted with a PAN: property, rent, contractor payments, crypto and, from 1 October 2026, property bought from a non-resident.
- [TDS and TCS rate chart for FY 2026-27, with the new section numbers](https://filingbase.in/tds-rate-chart-fy-2026-27/): Every TDS and TCS rate and threshold for FY 2026-27, with the old section numbers and where each now sits in the Income-tax Act, 2025.
- [Indian tax and compliance glossary](https://filingbase.in/compliance-glossary/): Plain definitions of the forms and terms in Indian company, GST and income-tax compliance, with the new 2026 form numbers.
- [New income-tax form numbers from 1 April 2026: the old-to-new list](https://filingbase.in/new-income-tax-form-numbers-2026/): The Income-tax Rules, 2026 renumbered the forms from 1 April 2026. The old-to-new list for TDS returns, certificates, declarations and remittance forms.
- [Belated and revised income tax return](https://filingbase.in/belated-and-revised-return/): Deadlines, late fees, what a belated return costs you, when to revise, and when an updated return is the answer.
- [Form 12BB (now Form 124)](https://filingbase.in/form-12bb-declaration/): What goes in the declaration, the proofs, landlord PAN above ₹1 lakh, and what happens if you miss the deadline.
- [Section 44AD presumptive taxation](https://filingbase.in/section-44ad-presumptive-taxation/): Declare 8% or 6% of turnover and skip the books: limits, exclusions, the five-year rule, advance tax and ITR-4.
- [Income from house property](https://filingbase.in/income-from-house-property/): Annual value, the 30% deduction, interest limits by regime, self-occupied vs let-out, and set-off of losses.
- [Residential status under income tax](https://filingbase.in/residential-status-income-tax/): The day-count tests, the ₹15 lakh rules, deemed residents, RNOR, and what each status taxes.
- [Tax on FD interest](https://filingbase.in/tax-on-fd-interest/): Slab-rate tax, the TDS thresholds, Form 121 replacing 15G and 15H, cumulative FDs, and the senior citizen deduction.
- [Tax audit limit](https://filingbase.in/tax-audit-limit/): Who needs a tax audit, the cash test, the presumptive-tax trap, the new section 63 and Form 26, and the penalty.
- [GSTR-2B explained](https://filingbase.in/gstr-2b/): The auto-drafted ITC statement, the 14th-of-the-month cycle, IMS actions, and a reconciliation routine that works.
- [GST on restaurants](https://filingbase.in/gst-on-restaurant/): 5% or 18%, why restaurants cannot claim ITC, hotel restaurants, food delivery apps, and the composition option.
- [CSR applicability under section 135](https://filingbase.in/csr-applicability/): The three thresholds, how 2% is computed, the committee, unspent amounts, reporting and penalties.
- [E-invoicing limit under GST](https://filingbase.in/e-invoicing-limit/): The ₹5 crore test, how to read ‘any financial year since 2017-18’, the 30-day rule, exemptions and penalties.
- [TDS on salary](https://filingbase.in/tds-on-salary/): How employers estimate annual tax, spread it over the months, and report it, under section 392 of the new Act.
- [TDS on professional fees](https://filingbase.in/tds-on-professional-fees/): Who deducts, the 10% and 2% rates, the ₹50,000 threshold, director fees and GST, under the new section 393.
- [Surcharge on income tax](https://filingbase.in/surcharge-on-income-tax/): Surcharge slabs for individuals and businesses, the new-regime cap, the 15% cap on gains and dividends, and marginal relief.
- [Rebate under section 87A](https://filingbase.in/rebate-under-section-87a/): How the rebate makes income up to ₹12 lakh tax-free, how marginal relief works just above it, and what it does not cover.
- [Gratuity calculation](https://filingbase.in/gratuity-calculation/): The 15/26 formula, who qualifies under the labour codes, the ₹20 lakh cap, the tax exemption, and a calculator.
- [Nidhi company registration](https://filingbase.in/nidhi-company-registration/): Incorporate, reach 200 members and ₹20 lakh within 120 days, file NDH-4, and run within the Nidhi Rules.
- [NBFC registration in India](https://filingbase.in/nbfc-registration-india/): Who needs an NBFC licence, the net owned fund by category, how to apply on PRAVAAH, and cheaper routes for fintechs.
- [ESOP taxation in India](https://filingbase.in/esop-taxation-india/): Two taxes, at exercise and at sale, the startup deferral, and what changes for RSUs of a foreign parent.
- [Angel tax in India](https://filingbase.in/angel-tax-india/): Angel tax no longer applies to new rounds, but old years, section 68 and FEMA pricing still do.
- [GST on export of services](https://filingbase.in/gst-on-export-of-services/): The five conditions for zero-rating, LUT or IGST, refunds, and the intermediary change from 30 March 2026.
- [12A and 80G registration](https://filingbase.in/12a-and-80g-registration/): Provisional and regular registration, the new Form 104 and 105, validity, and what 80G does for your donors.
- [NGO registration in India](https://filingbase.in/ngo-registration-in-india/): Trust, society or Section 8 company: how to choose, how each is registered, and the approvals an NGO needs to raise money.
- [Society registration in India](https://filingbase.in/society-registration-india/): Seven members, a memorandum and rules, and the state registrar: how a society is formed and what it files every year.
- [Trust registration in India](https://filingbase.in/trust-registration-india/): Private or public trust, what the deed must say, where to register it, and the tax registrations that follow.
- [TAN registration online](https://filingbase.in/tan-registration/): Form 49B, the ₹77 fee, who needs a TAN and who does not, and the penalty for skipping it.
- [Crypto tax in India 2026](https://filingbase.in/crypto-tax-in-india/): The 30% rate, the 1% TDS, why losses are wasted, and how to report every trade in Schedule VDA.
- [Section 80C deduction list 2026](https://filingbase.in/section-80c-deductions-list/): Every item that counts toward the ₹1.5 lakh limit, the current small-savings rates, and when claiming 80C still beats the new regime.
- [NRI Tax in India: How Residential Status Is Decided, What Is Taxable, TDS Rates, NRE and NRO Accounts, DTAA Relief and Filing](https://filingbase.in/nri-tax-in-india/): 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, and what changes when you move back.
- [Shop and Establishment Registration: Who Needs It, How It Differs by State, Documents, Validity, and the Rules It Brings With It](https://filingbase.in/shop-and-establishment-registration-guide/): The state labour registration for every shop, office and workplace: who must register and when, how the larger states differ, and the working-hours rules behind it.
- [Logo Registration in India: Trade Mark or Copyright, Word Mark vs Logo, Colour vs Black and White, Fees and the Process](https://filingbase.in/logo-registration-india/): A logo is protected as a trade mark when it identifies your goods, and by copyright as artwork. Which to file first, in what form, what it costs, and who owns it.
- [LLP vs Partnership Firm: The Real Differences in Liability, Compliance, Tax and Cost, and How to Convert One Into the Other](https://filingbase.in/llp-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.
- [Appointment and Resignation of a Director: Eligibility, DIN, the Board and Shareholder Steps, DIR-12, and Removal Under Section 169](https://filingbase.in/appointment-and-resignation-of-director/): 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.
- [Partnership Firm Registration in India: The Deed, Why Registration Is Optional but Matters, the Process, Tax, and Firm vs LLP](https://filingbase.in/partnership-firm-registration-guide/): 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 better.
- [GST Refund in 2026: Who Can Claim, the Two-Year Limit, Filing RFD-01, the 90% Provisional Refund, and Why Claims Get Rejected](https://filingbase.in/gst-refund-process/): 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.
- [GST Registration Amendment: Core and Non-Core Fields, the 15-Day Rule, How to File REG-14, and What Cannot Be Changed](https://filingbase.in/gst-registration-amendment/): Changing the name, address, partners, bank account or signatory on your GSTIN: which changes need an officer, the 15-day deadline, and what needs a fresh registration.
- [MoA and AoA Explained: What the Memorandum and Articles of Association Contain, How They Differ, and How to Change Them](https://filingbase.in/moa-and-aoa-explained/): The six clauses of the memorandum, what the articles govern, the model tables, the clauses founders should add, and the forms for amending each.
- [Income Tax Notices Explained: Every Common Section, What It Means, the Time You Have to Reply, and How to Tell a Real Notice From a Fake](https://filingbase.in/income-tax-notice-types/): 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.
- [Section 44ADA: Presumptive Taxation for Professionals and Freelancers, the ₹75 Lakh Limit, Who Qualifies, and When to Opt Out](https://filingbase.in/section-44ada-presumptive-tax-professionals/): Declare half your receipts as income, keep no books, pay advance tax once. Who qualifies, the limits, GST, and when real expenses beat the 50% rule.
- [Company Name Availability Check: How to Search the MCA Register, the Naming Rules That Get Names Rejected, and How to Reserve One](https://filingbase.in/company-name-availability-check/): 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.
- [Copyright Registration in India: What Can Be Registered, Government Fees, the Form XIV Process, Timeline and Why to Bother](https://filingbase.in/copyright-registration-process-fees/): 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.
- [Trademark Search in India: How to Use the IP India Public Search, Wordmark, Phonetic and Logo Searches, and How to Read the Results](https://filingbase.in/trademark-search-india/): 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 is a conflict.
- [Trademark Status in India: How to Check It and What Every Status Means, From Formalities Chk Pass to Registered](https://filingbase.in/trademark-status-meaning/): How to check an application on the IP India register, and what to do at each status, from Formalities Chk Pass to Registered.
- [PF and ESI Registration for Employers: When Each Applies, Contribution Rates, the Monthly Cycle, and What the Labour Codes Changed](https://filingbase.in/pf-esi-registration-guide/): 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.
- [Professional Tax in India: Which States Levy It, the Slabs, PTEC and PTRC, Due Dates, and What Employers Must Do](https://filingbase.in/professional-tax-guide/): A state tax capped at ₹2,500 a year: who pays, which states levy it, the main slabs, the two registrations every employer needs, and the penalties.
- [One Person Company (OPC): Who Can Form One, the Nominee Rule, Compliance, Tax, and How It Compares With a Proprietorship](https://filingbase.in/one-person-company-guide/): A company with one shareholder: eligibility after the 2021 changes, the nominee, what it must file, how it is taxed, and when another structure is the better choice.
- [Section 8 Company: What It Is, How to Register One, the 12A and 80G Step, Compliance, and How It Compares With a Trust or Society](https://filingbase.in/section-8-company-guide/): 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.
- [ITR Refund Status: How to Check It, What Each Status Means, Why Refunds Get Stuck, and How to Get a Failed Refund Reissued](https://filingbase.in/itr-refund-status/): Where to see the status, what each status means, the seven reasons refunds stall, the reissue request, and interest at 6% a year on delayed refunds.
- [HSN Code Under GST: What It Is, How Many Digits You Need, How to Find Yours, and the GSTR-1 Table 12 Rules](https://filingbase.in/hsn-code-guide/): 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.
- [E-Way Bill in 2026: When It Is Needed, How to Generate One, Validity, the 180-Day Rule and the Penalty for Moving Goods Without It](https://filingbase.in/e-way-bill-guide/): 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 the penalty if the truck is stopped without one.
- [Input Tax Credit Under GST: The Four Conditions, GSTR-2B and IMS, the Time Limit, the 180-Day Rule and the Blocked Credits](https://filingbase.in/input-tax-credit-guide/): The four conditions for credit, why GSTR-2B and the invoice management system now decide it, the 30 November deadline, the 180-day rule and the blocked list.
- [GST Invoice Format: The Mandatory Fields Under Rule 46, a Sample Invoice, Time Limits, and the Mistakes That Cost Your Customer Their Credit](https://filingbase.in/gst-invoice-format/): The 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.
- [GST on Rent in 2026: Commercial and Residential Property, Forward Charge vs Reverse Charge, and Who Actually Pays](https://filingbase.in/gst-on-rent/): 18% on commercial rent, reverse charge when the landlord is unregistered, the residential rule for registered tenants, and whether you get the credit.
- [GST Composition Scheme in 2026: Turnover Limits, Rates, Who Cannot Opt In, Returns, and When It Actually Saves Money](https://filingbase.in/gst-composition-scheme/): 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.
- [Form 26AS and the Annual Information Statement: How to Download Them, What Each Shows, and How to Fix Entries That Are Wrong](https://filingbase.in/form-26as-and-ais/): The tax-credit statement and the everything-statement: how to download both, what the department already knows about you, and how to contest a wrong entry.
- [Form 16 Explained: Part A and Part B, How You Get It, What to Check Before Filing, and What to Do Without One](https://filingbase.in/form-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.
- [Advance Tax in India: Who Pays, the Four Due Dates, How to Compute Each Instalment, and the Interest Under 234B and 234C](https://filingbase.in/advance-tax-guide/): 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.
- [TDS on Property Purchase: Section 194-IA, Form 26QB, Joint Buyers, and the Very Different Rules When the Seller Is an NRI](https://filingbase.in/tds-on-property-purchase/): 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.
- [TDS on Rent in 2026: Section 194-I and 194-IB Limits, Rates, Form 26QC, NRI Landlords and What Tenants Get Wrong](https://filingbase.in/tds-on-rent/): 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.
- [New Tax Regime Slabs for FY 2025-26 and FY 2026-27: Rates, the ₹12 Lakh Rebate, What You Can Still Deduct, and Worked Examples](https://filingbase.in/new-tax-regime-slabs/): 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.
- [How to File ITR Online in 2026: Step by Step on the Income-Tax e-Filing Portal, From Login to e-Verification](https://filingbase.in/how-to-file-itr-online/): Login to e-verification in nine steps: documents to gather, what to check in the pre-filled data, paying self-assessment tax, and the errors that get returns rejected.
- [Udyam Registration in 2026: How to Register, Download the Certificate, Update It, and What the MSME Status Actually Gets You](https://filingbase.in/udyam-registration-guide/): 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.
- [Annual Compliance for a Private Limited Company: The Complete 2026 Checklist of ROC, Income-Tax and Meeting Requirements](https://filingbase.in/annual-compliance-private-limited-company-checklist/): 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.
- [LLP Registration in India 2026: Process, Government Fees by Contribution, Documents, Timeline and What Comes After](https://filingbase.in/llp-registration-process-fees/): RUN-LLP, FiLLiP and the agreement in Form 3, the fee slabs by contribution, stamp duty on the agreement, a realistic timeline and the filings that follow.
- [CA for ITR Filing: When You Need One, How to Verify One, What It Should Cost and the Red Flags](https://filingbase.in/ca-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.
- [FilingBase vs IndiaFilings vs Vakilsearch vs ClearTax: How the Online Compliance Platforms Compare in 2026](https://filingbase.in/filingbase-vs-indiafilings-vs-vakilsearch-vs-cleartax/): Headline prices as displayed on each site on 14 September 2026, what the price includes, who does the work, and the questions to ask before you pay any of us.
- [Compliance Calendar FY 2026-27: Every GST, TDS, Income-Tax, ROC and Labour Deadline for Indian Companies and LLPs](https://filingbase.in/compliance-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.
- [How to File GST Returns in 2026: GSTR-1, GSTR-3B, IMS and the Rules That Changed the Sequence](https://filingbase.in/how-to-file-gst-return/): GSTR-1 by the 11th, GSTR-3B by the 20th, and the invoice management step in between that now decides your credit. The sequence, the dates and the fees.
- [Company Strike-Off in 2026: STK-2 Eligibility, the C-PACE Timeline, Fees and the Filings You Must Clear First](https://filingbase.in/company-strike-off-process-timeline/): 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 actually takes.
- [Startup India DPIIT Recognition in 2026: Eligibility, What You Actually Get, and the Separate 80-IAC Tax Holiday](https://filingbase.in/startup-india-eligibility-benefits/): What DPIIT recognition requires, what it unlocks, and why the three-year tax holiday under section 80-IAC needs a second application to the Inter-Ministerial Board.
- [Form 15CA and 15CB: When Each Is Required, the ₹5 Lakh Threshold, Parts A to D and the Exempt Payments](https://filingbase.in/form-15ca-15cb-when-required/): The ₹5 lakh threshold, Parts A to D, the 33 exempt payments, when the CA certificate is needed, and the ₹1 lakh penalty for skipping it.

## Pages

- [Presumptive tax calculator](https://filingbase.in/tools/presumptive-tax-calculator/)
- [ROC late fee calculator](https://filingbase.in/tools/roc-late-fee-calculator/)
- [Company registration cost by state](https://filingbase.in/company-registration-cost-by-state/)
- [GST enforcement statistics](https://filingbase.in/gst-enforcement-statistics/)
- [Trademark search helper](https://filingbase.in/tools/trademark-search/)
- [PF & ESI Registration](https://filingbase.in/licenses/pf-esi-registration/)
- [Compliance checker](https://filingbase.in/tools/compliance-checker/)
- [Company Registration in Delhi](https://filingbase.in/startup/company-registration-in-delhi/)
- [Virtual CFO Services](https://filingbase.in/compliance/virtual-cfo-services/)
- [Accounting & Bookkeeping Services](https://filingbase.in/compliance/accounting-bookkeeping-services/)
- [TDS calculator](https://filingbase.in/tools/tds-calculator/)
- [Advance tax calculator](https://filingbase.in/tools/advance-tax-calculator/)
- [Master File and CbCR Filing](https://filingbase.in/income-tax/master-file-cbcr/)
- [Form 3CEB Filing](https://filingbase.in/income-tax/form-3ceb/)
- [Transfer Pricing Services](https://filingbase.in/income-tax/transfer-pricing/)
- [Editorial policy](https://filingbase.in/editorial-policy/)
- [Vijay Dhawan](https://filingbase.in/about/vijay-dhawan/)
- [UAE Corporate Tax Filing](https://filingbase.in/international/uae-corporate-tax-filing/)
- [Capital Gains Tax Calculator for Property](https://filingbase.in/tools/capital-gains-tax-calculator-property/)
- [HRA Exemption Calculator](https://filingbase.in/tools/hra-exemption-calculator/)
- [Trademark Class Finder](https://filingbase.in/tools/trademark-class-finder/)
- [GST Late Fee and Interest Calculator](https://filingbase.in/tools/gst-late-fee-calculator/)
- [Old vs New Tax Regime Calculator](https://filingbase.in/tools/old-vs-new-tax-regime-calculator/)
- [NRI Tax Services](https://filingbase.in/international/nri-tax-services/)
- [UK Company Formation](https://filingbase.in/international/uk-company-formation/)
- [USA LLC Formation](https://filingbase.in/international/usa-llc-formation/)
- [UAE Company Formation](https://filingbase.in/international/uae-company-formation/)
- [Digital Signature Certificate (DSC)](https://filingbase.in/licenses/dsc-digital-signature/)
- [Shops & Establishment Registration](https://filingbase.in/licenses/shops-establishment/)
- [Professional Tax Registration](https://filingbase.in/licenses/professional-tax-registration/)
- [MSME / Udyam Registration](https://filingbase.in/licenses/msme-udyam-registration/)
- [Import Export Code (IEC)](https://filingbase.in/licenses/import-export-code/)
- [FSSAI Registration](https://filingbase.in/licenses/fssai-registration/)
- [Provisional Patent Filing](https://filingbase.in/trademark/patent-provisional/)
- [Copyright Registration](https://filingbase.in/trademark/copyright-registration/)
- [Trademark Renewal](https://filingbase.in/trademark/trademark-renewal/)
- [Trademark Opposition](https://filingbase.in/trademark/trademark-opposition/)
- [Trademark Objection Reply](https://filingbase.in/trademark/trademark-objection-reply/)
- [Refund Policy](https://filingbase.in/refund-policy/)
- [Terms of Service](https://filingbase.in/terms/)
- [Tools](https://filingbase.in/tools/)
- [Insights](https://filingbase.in/blog/)
- [LLP Closure](https://filingbase.in/compliance/llp-closure/)
- [Company Closure (Strike-off)](https://filingbase.in/compliance/company-closure-strike-off/)
- [Increase Authorised Capital](https://filingbase.in/compliance/increase-authorised-capital/)
- [Company Name Change](https://filingbase.in/compliance/company-name-change/)
- [Share Transfer](https://filingbase.in/compliance/share-transfer/)
- [Registered Office Change](https://filingbase.in/compliance/registered-office-change/)
- [Add / Remove Director](https://filingbase.in/compliance/add-remove-director/)
- [DIN eKYC (DIR-3 KYC)](https://filingbase.in/compliance/din-ekyc-dir-3-kyc/)
- [ROC Filing](https://filingbase.in/compliance/roc-filing/)
- [Annual Compliance for LLPs](https://filingbase.in/compliance/annual-compliance-llp/)
- [Form 15CA / 15CB Filing](https://filingbase.in/income-tax/form-15ca-15cb/)
- [Tax Planning](https://filingbase.in/income-tax/tax-planning/)
- [Income Tax Notice Reply](https://filingbase.in/income-tax/income-tax-notice-reply/)
- [TDS Return Filing](https://filingbase.in/income-tax/tds-return-filing/)
- [ITR Filing for NRIs](https://filingbase.in/income-tax/itr-filing-nri/)
- [ITR Filing for Business & Freelancers](https://filingbase.in/income-tax/itr-filing-business/)
- [ITR Filing for Salaried Employees](https://filingbase.in/income-tax/itr-filing-salaried/)
- [e-Invoicing Setup](https://filingbase.in/gst/e-invoicing/)
- [GST Cancellation & Revocation](https://filingbase.in/gst/gst-cancellation-revocation/)
- [GST Notice Reply](https://filingbase.in/gst/gst-notice-reply/)
- [GST LUT Filing](https://filingbase.in/gst/gst-lut-filing/)
- [GST Annual Return (GSTR-9)](https://filingbase.in/gst/gst-annual-return-gstr-9/)
- [Startup India (DPIIT) Registration](https://filingbase.in/startup/startup-india-registration/)
- [Indian Subsidiary Registration](https://filingbase.in/startup/indian-subsidiary-registration/)
- [Producer Company Registration](https://filingbase.in/startup/producer-company-registration/)
- [Section 8 Company Registration](https://filingbase.in/startup/section-8-company-registration/)
- [Sole Proprietorship Registration](https://filingbase.in/startup/sole-proprietorship-registration/)
- [Global Desk](https://filingbase.in/international/)
- [Licenses](https://filingbase.in/licenses/)
- [Partnership Firm Registration](https://filingbase.in/startup/partnership-firm-registration/)
- [Contact](https://filingbase.in/contact/)
- [About FilingBase](https://filingbase.in/about/)
- [Pricing](https://filingbase.in/pricing/)
- [Trademark & IP](https://filingbase.in/trademark/)
- [Compliance](https://filingbase.in/compliance/)
- [Income Tax](https://filingbase.in/income-tax/)
- [GST](https://filingbase.in/gst/)
- [Start a Business](https://filingbase.in/startup/)
- [Trademark Registration](https://filingbase.in/trademark/trademark-registration/)
- [Annual Compliance (Private Limited)](https://filingbase.in/compliance/annual-compliance-private-limited/)
- [Income Tax Return (ITR) Filing](https://filingbase.in/income-tax/itr-filing/)
- [GST Return Filing](https://filingbase.in/gst/gst-return-filing/)
- [GST Registration](https://filingbase.in/gst/gst-registration/)
- [One Person Company Registration](https://filingbase.in/startup/one-person-company-registration/)
- [LLP Registration](https://filingbase.in/startup/llp-registration/)
- [Private Limited Company Registration](https://filingbase.in/startup/private-limited-company-registration/)
- [Home](https://filingbase.in/)
- [Privacy Policy](https://filingbase.in/privacy-policy/)

## Optional

- [Agent (MCP protocol)](websites-agents.hostinger.com/filingbase.in/mcp)

[comment]: # (Generated by Hostinger Tools Plugin)