Practical guides to returns, tax audit, assessments and notices.
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.
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Clause 22 and Section 43B(h) require careful MSME vendor identification, payment-period testing and year-end review. This guide explains the practical workflow.
By Team assureOfficeUse 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.
By Team assureOfficeForm 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.
By Team assureOfficeThe ₹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.
By Team assureOfficeSection 44AD can simplify taxation for eligible small businesses, but turnover, cash receipts, declared profit and prior-year history all matter for tax audit.
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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.
By Team assureOfficeThe 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.
By Team assureOfficeThe tax audit due date for AY 2026-27 is currently 30 September 2026, while professional bodies are seeking more time. See why the new non-corporate financial statement format is adding to year-end workload.
By Team assureOfficeA practical guide to Master File and Country-by-Country Reporting for AY 2026-27, covering Forms 3CEAA, 3CEAB, 3CEAC, 3CEAD and 3CEAE, thresholds, due dates, foreign-parented groups, penalties, Form 3CEB interaction and detailed FAQs.
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