TDS & Payroll
TDS Deposit Due Dates 2026-27: Monthly, March and Special Cases
The Income-tax Act changed from April 2026, but the core TDS deposit timelines continue. See the monthly, March and challan-cum-statement timing rules.
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Tax, GST, TDS, financial reporting and practical accounting guidance — explained clearly.
TDS & Payroll
Income-tax Act 2025: Old TDS Sections vs Section 392 and 393
From 1 April 2026, salary TDS is under Section 392 and most other TDS categories are consolidated under Section 393. Old section numbers can cause filing errors for new-law transactions.
TDS & Payroll
Section 194T TDS on Partner Remuneration and Interest: 2026 Guide
Section 194T introduced 10% TDS on specified payments to partners from 1 April 2025. From 1 April 2026, the same payment category is reported under the new Act framework.
Tax & Compliance
Form 3CD Clause 44: GST-wise Break-up of Expenditure Explained
Clause 44 requires a structured GST-wise analysis of expenditure. Learn how to build the working from books without confusing it with GST turnover reconciliation.
Tax & Compliance
Form 3CD Clause 22 and Section 43B(h): MSME Reporting Explained
Clause 22 and Section 43B(h) require careful MSME vendor identification, payment-period testing and year-end review. This guide explains the practical workflow.
Tax & Compliance
Form 3CD Checklist for AY 2026-27: Practical Tax Audit Review
Use this practical Form 3CD checklist to organise tax audit work for AY 2026-27, from depreciation and MSME reporting to TDS, GST and cash-transaction checks.
Tax & Compliance
Form 3CA vs Form 3CB: Which Tax Audit Report Applies for AY 2026-27?
Form 3CA applies where accounts are audited under another law, while Form 3CB applies in other tax audit cases. Form 3CD accompanies both for AY 2026-27.
Tax & Compliance
Section 44ADA vs Tax Audit for Professionals: ₹50 Lakh or ₹75 Lakh?
The ₹75 lakh Section 44ADA limit applies only where the prescribed cash-receipt condition is satisfied. This guide explains how the scheme interacts with tax audit.
Tax & Compliance
Section 44AD vs Tax Audit: When Is Audit Required?
Section 44AD can simplify taxation for eligible small businesses, but turnover, cash receipts, declared profit and prior-year history all matter for tax audit.
Tax & Compliance
Tax Audit Applicability under Section 44AB: Limits for AY 2026-27
Understand the business and professional tax audit limits for AY 2026-27, including the ₹10 crore cash-condition threshold and the interaction with presumptive taxation.
Tax & Compliance
Tax Audit Due Date Extension 2026: Current Position for AY 2026-27
The tax audit report for ordinary AY 2026-27 audit cases is currently due on 30 September 2026. This practical update explains the present position and what firms should complete now.
Financial Statements
Why Notes to Accounts Take So Much Time — and How to Simplify Them
Notes to Accounts often take longer than the face of the financial statements because the same information is repeated across workings, schedules and statements. A structured workflow can make this easier.