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Reporting Checklist, Statutory Audit 21 Clauses, Auditor Red Flags & Disclosures CMA Data, Working Capital Assessment, MPBF, Cash Credit, Tandon Committee, Current Ratio Charitable Trusts (Section 12AB, 85% Application, Form 9A/10 & Section 115TD) Compounding of Offences (Section 279(2)) & Prosecution Defense Conversion of Private Limited Company to LLP, Section 47(xiiib) Exemption, Section 47A(4) Clawback Corporate Compliance Corporate Social Responsibility (Section 135 & Form CSR-2) Corporate Taxation (Section 115BAA/BAB, MAT, Loss Set-off & Deemed Dividends) Crypto Tax India Section 115BBH, 30% Flat Tax, 1% TDS 194S, Virtual Digital Assets VDA, Schedule VDA DIR-3 KYC Web Filing, Deactivated DIN Reactivation, ₹5000 Penalty Avoidance, MCA V3 Portal Guide DTAA Principles, MFN Clause, PPT & Form 10F Deemed Dividend under Section 2(22)(e): Loans, Advances & Commercial Defenses Dematerialization of Private Companies Rule 9B, ISIN Allotment, Form PAS-6 & Section 450 Penalties Director Disqualification under Section 164(2) & Vacation of Office under Section 167 Dormant Company Status under Section 455 (Form MSC-1 to MSC-5) EDPMS & IDPMS Monitoring, Regulation 9 Export Realisation, CA Certified Write-Off, Form XOS & e-BRC ESOP Structuring, Accounting & Compliance Lifecycle Employment & Benefits Environment & Energy Equalisation Levy 2% Sunset, Significant Economic Presence (SEP), Section 9(1)(i) & Form 15CA/CB Expatriate Taxation in India: Secondment Agreements, Service PE, Shadow Payroll & Section 192 TDS Export of Services & Place of Supply (Section 2(6) & 13 IGST Act) Export of Services GST Section 2(6), LUT Form RFD-11, Rule 96A Foreign Remittance & e-BRC Refund External Commercial Borrowings (ECB) FEMA, MAMP Rules, All-in-Cost Ceiling & Form ECB LRN Reporting External Commercial Borrowings (ECB) under RBI Master Directions & FEMA FCRA 2010 Compliance, SBI NDMB Mandate, Sub-Granting Ban & Section 12AB Cross-Over FDI Compliance FIRMS Portal, Form FC-GPR Filing, Share Allotment Non-Residents, RBI Compounding FDI, ODI & Foreign Exchange Compliance (Pricing, FIRMS & LSF) FEMA (Overseas Investment) Rules 2022: OPI vs ODI, Form FC, APR & Schedule FA FEMA Borrowing and Lending Regulations 2018, Rupee Loans from NRIs/OCIs, Regulation 5 LRS Loans to FEMA Compounding of Contraventions under RBI Master Directions FEMA FDI NDI Rules, Pricing Guidelines, Form FC-GPR, Form FC-TRS & RBI FIRMS Portal Reporting FEMA Foreign Direct Investment (FDI), Form FC-GPR on FIRMS, Single Master Form & Valuation Rules FEMA NRE, NRO, FCNR(B) & SNRR Accounts, Permissible Debits/Credits, Repatriation & TDS Section 195 FEMA Non-Debt Instruments (NDI) Rules 2019, Downstream Investment by FOCC, Sectoral Caps & Form DI FEMA Overseas Direct Investment (ODI), OI Rules 2022, 400% Net Worth Limit, UIN & Form FC Reporting FLA Return FLAIR Portal Filing, Foreign Liabilities & Assets, Unquoted Valuation & Late Fee Guide Faceless Assessment & Reassessment (Section 144B, 148 & 148A) Fake Invoicing in GST: Section 122(1A) Penalties, Section 132 Arrests & Bona Fide Purchaser Defense Financial Statements Food Safety Foreign Asset Reporting in Schedule FA & Black Money Act Penalties Foreign ESOPs, RSUs, Schedule FA Disclosures, Form 67 Foreign Tax Credit & Black Money Act Foreign Equity Compensation & Schedule FA Disclosure Foreign Office Establishment (LO, BO, PO vs Subsidiary) Foreign Tax Credit (FTC), Rule 128 & Form 67 Filing Defense Form 10BD Statement of Donations, Form 10BE Certificates, Section 80G & Section 115BBC Form 13 Lower Deduction Certificate u/s 197 / Section 195(2) / Section 195(3) & TRACES Compliance Form 15CA 15CB Filing Guide, Section 195 Foreign Remittance, DTAA Rates & CA Certification Form 3CD Clause 16 & Section 28 Business Income Inclusions Form 3CD Clause 20(b), Section 36(1)(va) Employee PF/ESI, Supreme Court Checkmate Ruling & CPC Form 3CD Clause 21 Expenditure Disallowances & Documentation Form 3CD Clause 23, Section 40A(2)(b) Related Party Payments & FMV Benchmarking Form 3CD Clause 30C, Chapter X-A GAAR, Impermissible Avoidance Arrangements (IAA) & Tax Defense Form 3CD Clause 32, Section 79 Loss Carry-Forward, 51% Voting Power Test, Startup Safe Harbors & IBC Form 3CD Clause 34 TDS Compliance, Section 40(a)(ia) Disallowance & Form 26A Form 3CD Clause 44 GST Expenditure Reporting & Breakup Form 3CEB Preparation, Clause-by-Clause Filing Guide, Transfer Pricing Audit, Section 92E Report Form 3CEB and Form 3CD Interplay Form GSTR-9 & Form GSTR-9C: Comprehensive Table-by-Table Filing & Audit Architecture Freelancer Tax India, Export of Services GST, Letter of Undertaking LUT, Section 44ADA, FIRC BRC GST Appeals: Section 107 First Appeals, Section 112 GSTAT & Pre-Deposit Architecture GST Compliance GST Cross-Charge vs Mandatory ISD Mechanism under Section 20 & Rule 28 GST E-Invoicing (Rule 48(4)) and E-Way Bill Integration GST HSN/SAC Classification, General Rules for Interpretation (GRI 1-6), Common Parlance Test GST Input Tax Credit Restrictions: Section 16, Section 16(4) & Rule 37 180-Day Reversal GST Place of Supply, Section 12 vs 13 IGST Act, Cloud SaaS/IaaS Hosting, Fixed Establishment vs GST Refund on Inverted Duty Structure: Section 54(3) & Rule 89(5) Formula GST Refunds under Rule 89(4) & Rule 89(5) Inverted Duty Structure GST Rule 42 & 43 ITC Apportionment, Common Credit Reversal, 60-Month Capital Goods & Annual True-Up GST Rule 86B 99% ITC Restriction, 1% Cash Payment Mandate, Turnover Limits & Verification Workflows GST Schedule I Related Party Supplies, Rule 28 Valuation, HO-BO Cross-Charge & Circular 199 Defense GST Search, Inspection, Summons & Arrest under Sections 67, 69 & 70 GST Section 107 Appeals, GSTAT Section 112 Tribunal, 10% Pre-Deposit, Form APL-01 & Stay Rules GST Section 129 Detention, Section 130 Confiscation, 200% Penalty & MOV Protocols Defense GST Section 61 Scrutiny of Returns, Form ASMT-10 Discrepancies, ASMT-11 Replies & DRC-01A Defense GST Section 67 Search & Seizure, Form INS-01, Section 132 Arrests, Bailable Offences & Court Bail GST Section 73 vs Section 74 Demands, Form DRC-01 SCN, Voluntary DRC-03 & Section 74A Amendments GST Works Contracts: Section 2(119), EPC, Blocked ITC under Section 17(5) & Safari Retreats GST on Car Purchase, Claim GST on Car, 28% GST Rate, Section 17(5) Blocked Credit, EV 5% GST GST on Corporate and Personal Guarantees under Rule 28(2) & Circular 204 GST on Laptop Purchase, Claim GST on Computer, 18% GST Rate, Input Tax Credit, MacBook Invoicing GST on Mobile Purchase, Claim GST on Phone, 18% GST Rate, Input Tax Credit, Amazon Croma GST Invoice GST on Real Estate: Joint Development Agreements (JDA), TDR RCM & Notification 3/2019 Compliance GST on Software Licensing, SaaS Subscriptions, OIDAR Services, Import RCM & Section 195 TDS GST on TV AC Electronics, Claim GST on Appliances, 18% 28% GST Rates, ITC Business Use, Croma Bill GSTR-2B Reconciliation, ITC Reversal, Rule 37, Rule 37A, Section 16(2), GSTR-3B Table 4B, GST Audit HRA Exemption Formula, Section 10(13A) Rule 2A, Rent Receipts Format, Landlord PAN & Paying Parents Healthcare Licensing Holidays & Leave IBC CIRP Resolution Plans & Corporate Taxation (Section 79 & 115JB MAT) IFSC GIFT City Units, IFSCA Regulations, Section 80LA Tax Holiday, 9% MAT & FEMA Non-Resident Rules ITC Apportionment & Reversals under Rule 42 and Rule 43 ITR Preparation Income Computation and Disclosure Standards (ICDS I to X) & Form 3CD Clause 13 Ind AS 103 Business Combinations, Acquisition Method, Purchase Price Allocation (PPA) & Goodwill Ind AS 109 Financial Instruments, SPPI Test, Expected Credit Loss (ECL) Stages & Provision Matrix Ind AS 115 Revenue Recognition, 5-Step Framework, Variable Consideration, POCM & Contract Assets Ind AS 115 Revenue from Contracts with Customers, 5-Step Model, Variable Consideration & Notes Ind AS 116 Leases, Right-of-Use Asset, Lease Liability Amortization, IBR & Balance Sheet Impact Ind AS 116 Leases: Right-of-Use Asset, Lease Liability & Tax Audit Form 3CD Ind AS 12 Income Taxes, Deferred Tax Asset & Liability Recognition, Tax Base & MAT Credit Accounting Ind AS 21 Foreign Currency Translation, Multi-Currency Consolidation, Functional Currency, FCTR Ind AS 36 Impairment of Assets, Cash-Generating Units (CGU), Value in Use & Impairment Testing Guide Ind AS 37 Provisions, Constructive Obligations, Discounting, Onerous Contracts & Contingent Assets Independent Directors, Board Governance, Companies Act 2013, Section 149, Director Liability Independent Directors: Section 149, Schedule IV Code, Databank & Legal Immunity Internal Financial Controls over Financial Reporting (IFC-FR), Section 134(5)(e) Directors' Labour Welfare Fund Legal Metrology Limited Liability Partnership (LLP) Compliances: Form 11, Form 8, Rule 24 Audit & Taxation Local Licensing & Premises MAP under DTAA Article 25: Rule 44G, Competent Authority Negotiations & Form 34F MSME Monthly MIS Report Format, CFO Reporting Pack, Cash Flow Forecasting, Variance Analysis Mutual Fund Taxation, Budget 2024 LTCG 12.5%, STCG 20%, SIP Tax Calculation, Equity vs Debt Funds NRI Property Acquisition, Repatriation Scheme & Withholding Tax Non-Resident TDS & Foreign Remittance (Form 145 & Form 146) OIDAR Services GST Section 14, NTOR Definition, Form GST REG-10 & Monthly Form GSTR-5A Compliance Old vs New Tax Regime, Section 115BAC Slabs, Break-Even Salary, 80C 80D HRA Deductions, ITR Filing POSH Pillar One Amount A & Sunset of Equalisation Levy Pillar Two Global Minimum Tax (GloBE 15% Top-up Tax) & Digital Taxation Place of Supply for Immovable Property, Event Management & Performance Services under IGST Act Postal Ballot Section 110, E-Voting Section 108, Rule 22 Items & Scrutinizer Report Form MGT-14 Primary & Secondary Adjustments (Section 92CE / 170) Private Placement of Securities: Section 42, Rule 14, Form PAS-4, Form PAS-3 & Registered Valuation Professional Tax Registration of Charges Section 77-87, Form CHG-1, Form CHG-4 Satisfaction & Section 86 Penalties Related Party Transactions under Section 188, Form AOC-2 & Form 3CD Clause 23 Returns & Notices Rule 86A ITC Blocking, Fraudulent Availment Grounds, 1-Year Sunset Expiry & High Court Writ Relief SEBI PIT Regulations, Structured Digital Database (SDD), UPSI Compliance & Form C/D Disclosures SFT Reporting (Form 61A), AIS Reconciliation & Section 271FA Defense Safe Harbour Regime under Section 92CB & Form 3CEFA Compliance Schedule III Disclosures vs Form 3CD Reconciliation Schedule III Division II Ind AS Financial Statements & Tax Audit Reconciliations Schedule III Para 7 & 8 Non-Taxable Supplies: High Sea Sales, In-Bond Sales & Merchanting Trade Secretarial Standard-2 (SS-2) General Meetings, AGM & EGM Quorum, Postal Ballot & Form MGT-14 Guide Section 10(23C) Approvals, Sub-clauses (iv)/(v)/(vi)/(via), Form 10A vs 10AB, 85% Application Section 10AA: Special Economic Zone (SEZ) Export Profit Deduction, Form 56F & Parity Principle Section 115BAA & 115BAB Corporate Tax, Form 10-IC & 10-ID, MAT Exemption & Deductions Forfeiture Section 115BBE: Sections 68, 69, 69A–69D, Taxation & Section 271AAC Penalty Section 115JB MAT, Ind AS Transition Reserve, Section 115JAA MAT Credit & Form 29B Certification Section 115TD Accreted Income Tax on Charitable Trusts (Exit Tax) Section 128A Waiver Scheme, Form GST SPL-01/02, Retrospective Section 16(4) ITC & Appeal Relief Section 129 200% Penalty, Section 130 Confiscation, Circular 64/38/2018 Typo & Form MOV-01 to MOV-11 Section 12AB Trust Re-registration, Form 10A vs 10AB, Section 115TD Accreted Income & Specified Section 142(2A) Special Audit, Inventory Valuation by Cost Accountant & Limitation Defense Section 143 Job Work Framework, Rule 45 Delivery Challans, Form GST ITC-04 Reporting, 1-Year/3-Year Section 143(12) Fraud Reporting (Form ADT-4), Resignation (Form ADT-3) & IFCoR Audit Section 144B Faceless Assessment, Draft Orders, Virtual Hearing, Natural Justice & High Court Writs Section 148 & 148A Reassessment, Search Assessments, ₹50 Lakh Threshold & Section 151 Sanctions Section 148 & Section 148A Income Tax Reassessment Section 148 Reassessment, Section 148A Inquiry, Income Escaping Assessment & High Court Writs Section 149 Independent Directors, Schedule IV Code, IICA Databank Test & Section 149(12) Immunity Section 164 Disqualification of Directors, Section 167 Vacation of Office, DIN KYC & Form DIR-8 Section 168 Director Resignation, Form DIR-11 & DIR-12 Filing, Effective Date & Past Liabilities Section 17(5)(c) & (d) Blocked ITC, Safari Retreats Landmark Ruling & Plant or Machinery Test Section 171 CGST Act Anti-Profiteering, DGAP Investigation, CCI Orders & Delhi High Court Precedents Section 173 Board Meetings, Secretarial Standard-1 (SS-1) ICSI, Virtual Meetings (VC/OAVM), Section Section 185 Loans to Directors, WOS Exemption, Special Resolution Scheme & Principal Business Test Section 186 Loans & Investments, 60%/100% Limits, Special Resolution, MBP-2 Register & CARO Clause 4 Section 186 Loans, Guarantees, Securities & Investments (Form MBP-2) Section 188 Related Party Transactions, Audit Committee Omnibus Approval, Rule 15 & Form AOC-2 Section 192 TDS on Salary, Form 12BB & Form 16 under Section 115BAC Section 194-I Rent TDS, CAM Charges (Circular 20/2020) & Co-Working Contracts Section 194-IA TDS on Immovable Property (Form 26QB) Section 194-IA TDS on Property, 1% Rate, ₹50 Lakh Limit, Form 26QB Challan, Joint Buyer Rules Section 194-O TDS vs Section 52 GST TCS for E-Commerce Platforms Section 194A: TDS on Interest Other than Interest on Securities, Banking Exemptions & Form 15G/15H Section 194BA Online Gaming TDS (Rule 133 Net Winnings) & 28% GST Section 194C vs Section 194J Withholding Tax Classification Section 194M & Section 194-IB: TDS on Rent, Contracts & Professional Fees Section 194N TDS on Cash Withdrawals & Banking Limits Section 194Q TDS vs Section 206C(1H) TCS Hierarchy & Adjustments Section 194Q TDS vs Section 206C(1H) TCS, ₹50 Lakh Threshold, Section 206AB & Form 26Q Compliance Section 194Q TDS, Section 206C(1H) TCS, Sale of Goods 0.1%, ₹50L Limit, Higher Rates 206AB 206CCA Section 194R TDS on Business Benefits, CBDT Guidelines, Valuation Rules & Section 271C Defense Section 194R TDS on Business Benefits, Perquisites & Dealer Conferences Section 194S TDS on Virtual Digital Assets (Crypto / NFTs) & Form 26QE Section 194T 10% TDS on Partner Remuneration, ₹20,000 Threshold, Section 40(b) & Form 26Q Filing Section 197 Remuneration Limits, Section 198 Net Profit Calculation, Schedule V Loss-Making Limits Section 204 Secretarial Audit, Form MR-3 Report, SS-1 & SS-2 Compliance, PCS Due Diligence & Fines Section 206AB & Section 206CCA Higher TDS/TCS Rates for Non-Filers Section 206C(1G) TCS on Foreign Remittances under LRS & Overseas Tour Packages Section 233 Fast-Track Mergers, Small Companies & WOS Mergers, Form CAA-9 to CAA-12 & RD Approvals Section 234 Cross-Border Mergers, Rule 25A Compromises Rules, FEMA Cross Border Merger Regulations Section 248 Strike Off of Companies, Form STK-2, Form STK-4 Notice & Section 252 NCLT Restoration Section 263 PCIT Revision, Twin Conditions (Erroneous & Prejudicial), Lack of Inquiry & ITAT Relief Section 269SS & Section 269T Acceptance and Repayment of Loans/Deposits Section 269ST Cash Limit of ₹2 Lakh, Single Event Transactions, Section 271DA Penalty & Form 3CD Section 269ST Cash Receipts & Section 271DA Penalty Section 271AAD 100% Penalty for False Entries, Omission in Books, Fake Invoices & Appellate Defense Section 29 GST Registration Cancellation, Rule 21A Suspension, Retrospective Action & Form REG-21 Section 43B(h) MSME 45-Day Payment Mandate, Udyam Criteria, Form MSME-1 & Tax Audit Disallowances Section 43B(h) MSME 45-Day Payment Rule & Form 3CD Clause 22 Section 43B(h) MSME 45-Day Payment Rule, Disallowance Calculation, Year-End Payment & Form 3CD Section 43CA & 50C Deemed Consideration and Stamp Duty Valuation Section 44AD 44ADA Presumptive Tax, 6% 8% Profit Rate, 44AB Tax Audit Exemption, Freelancers ITR-4 Section 44AD Business Presumptive Scheme, Section 44AE Goods Carriages, 5-Year Lock-In Opt-Out Section 44ADA Presumptive Taxation for Specified Professionals Section 45(5A) Capital Gains on Joint Development Agreements (JDA) & Section 194-IC Section 50AA Specified Mutual Funds, Market Linked Debentures, STCG Deeming Fiction & NAV Taxation Section 54 & 54F Capital Gain Exemption (₹10 Cr Limit & CGAS Scheme) Section 54(3) Inverted Duty Structure Refund, Amended Rule 89(5) Formula, Form RFD-01 & SCN Defense Section 54, Section 54F, Capital Gains Exemption, Capital Gains Account Scheme, CGAS Deposit Section 54EC ₹50 Lakh Ceiling, 5-Year Lock-In, Land/Building Exemption & REC/PFC/NHAI/IRFC Bonds Section 54F Capital Gains Exemption, ₹10 Crore Ceiling, Capital Gains Account Scheme & Lock-In Section 56(2)(x) Deemed Gift Taxation & Rule 11UA Valuation Section 61 GST Scrutiny of Returns, Form ASMT-10 Notices, Form ASMT-11 Reply & ASMT-12 Drop Orders Section 62(1)(a) Rights Issue, Right of Renunciation, Form PAS-3 Allotment & Notice Rules Section 65 GST Audit, Form GST ADT-01 Notice, 3-Month Audit Period & Form ADT-02 Final Findings Section 66 Capital Reduction, NCLT Form RSC-1 to RSC-6, Section 2(22)(d) Deemed Dividend vs Capital Section 68 Unexplained Cash Credits, Share Capital, Section 115BBE & Three-Fold Proof Section 73-76 Acceptance of Deposits & Form DPT-3 Annual Return Section 80-IAC Startup Deduction, Form 10CCB & Form 3CD Clause 33 Reporting Section 80JJAA Deduction for New Employment (Form 10DA) Section 80M: Deduction in Respect of Inter-Corporate Dividends Section 9(5) ECO Liability, Section 52 TCS, Food Delivery, Cab Aggregators and GSTR-8 Section 92 Annual Return, Form MGT-7 & MGT-7A, Form MGT-8 PCS Certification & Section 92(5) Fines Section 92CE Secondary Adjustments, Rule 10CB Repatriation, 18% Additional Tax & Form 3CD Clause 30A Section 92D Rule 10D Local File, Form 3CEAA Master File & Form 3CEAD CbCR Penalty Defense Section 94B Interest Limitation & Thin Capitalisation Section 94B Thin Capitalization, 30% EBITDA Interest Cap, ₹1 Crore Threshold & Form 3CD Clause 30B Section 9B & Section 45(4) Firm Reconstitution, Rule 8AB Attribution & Capital Asset Taxation Share Buyback Tax Post Budget 2024, Deemed Dividend Section 2(22)(f), Promoter Tax, Section 115QA Share Buybacks: Deemed Dividend u/s 2(22)(f), Capital Loss u/s 46A & Finance Act 2024 Shops & Establishments Significant Beneficial Ownership: Section 90, BEN Rules, Multi-Tier Holdings & NCLT Significant Economic Presence (SEP) & Digital Permanent Establishment Software Learning Software and Practical Learning Specified Domestic Transactions under Section 92BA, Section 80A & Form 3CEB Strike-Off of Defunct Companies under Section 248 (Form STK-2) TDS & Payroll TDS & TCS Tax Audit Tax Audit Form 3CD Clause 26 & Section 43B Statutory Dues Tax Compliance Tax on Gold India, 3% GST on Jewellery, Making Charges, Budget 2024 LTCG Rates, SGB Tax Exemption Taxation of Business Trusts (REITs & InvITs) under Section 115UA & 56(2)(xii) Trade Credit Regulations 2018, Supplier's Credit vs Buyer's Credit, Capital Goods vs Non-Capital Transfer Pricing Transfer Pricing for Marketing Intangibles, AMP Expenses & DEMPE Functions
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