StateAll states All India Andhra Pradesh Assam Bihar Chhattisgarh Delhi Goa Gujarat Haryana Jharkhand Karnataka Kerala Madhya Pradesh Maharashtra Meghalaya Odisha Punjab Rajasthan Sikkim Tamil Nadu Telangana Tripura Uttar Pradesh Uttarakhand West Bengal TopicAll topics 13-Week Rolling Cash Flow Forecast, Liquidity Governance, Direct Method Modeling, FP&A Template 5-Day Financial Fast Close, Automated Reconciliations & Close Governance AI & Technology for CA Firms AS 10 PPE Cost and Component Replacement AS 12 Government-grant Refund Accounting AS 13 Investment Valuation and Disposal Working AS 14 Purchase Method Reconciliation AS 17 Quantitative Reportable-segment Assessment AS 18 Related Party Disclosure Working AS 20 Earnings Per Share Computation AS 21: subsidiary consolidation working papers AS 23 Associate Equity-Method Reconciliation AS 24 Discontinuing Operation Disclosures AS 25 Interim Closing Reconciliation AS 27 Joint Venture Accounting AS 5 Errors and Estimate Changes AS 7 Construction Contract Closing Working Acceptance of Deposits Section 73-76, Form DPT-3 Annual Return, Rule 2(1)(c) Exemptions & Fines Account-Payee Cheques for an HUF: RBI’s Karta Clarification and Ownership Reconciliation Acknowledgment of Business Debt under Section 18 Acquired In-Process R&D under Ind AS 38 Adding a Party to a Commercial Suit Additional Evidence in GST Appeals Additional IGST after an Export Price Increase Advance Pricing Agreement (APA) under Section 92CC, Section 92CD & Rollback Provisions Advance Tax Calculation, Installment Deadlines & Interest u/s 234B/234C Agricultural Grants under Ind AS 41 Agricultural Income in Tax Year 2026–27: Separate Cultivation, Trading, Nursery and Property Receipt Agricultural Income: Sec 10(1) Exemption, Partial Integration & Schedule EI Agricultural-Extension Projects in 2026–27 Air Travel Agent Deemed Valuation Allocating an Ind AS 36 CGU Impairment Amalgamation, De-Merger & Slump Sale: Section 72A, Section 50B & M&A Tax Structuring Angel Tax Repeal, Section 68 Cash Credits & Share Premium Valuation Anonymous Donations: Section 115BBC, 5% Exemption Limit, Form 10BD & Audit Defense for NGOs Appointing Foreign Directors in India, Apostille Procedures & DIR-3 KYC Article 17 public-funded performances and recipients Asset Grants and Tax Actual Cost Asset-Acquisition Interest in 2026–27 Asset-Purchase Cash Payments Audit Committee Composition Audit Committee RPT Ratification Audit Sampling & Substantive Testing under SA 530, Tolerable Error & Sample Size Audit Sampling and Substantive Testing under SA 530 Audit Trail Rule 3(1) Accounting Software Edit Log, Section 143(3)(j) Auditor Reporting & Penalties Auditing Related Party Transactions, SA 550, Section 188, Omnibus Approvals, CARO Clause 13 Auditing Revenue under SA 240, Fraud Risk, Cut-Off Testing & Ind AS 115 Auditor Casual Vacancies Auditor Fines under Section 147 Auditor Removal Before Term-End Auditor Remuneration under Section 142: Member Authority, Audit Expenses and Fee-Reconciliation Cont Auditor Reporting on Director Remuneration Auditor-Resignation Filing Defaults Auditors at General Meetings Author Royalty Deduction and Certificates Automated Schedule 3 Notes to Accounts, Ageing Schedules, 11 Financial Ratios, assureFinancials BUSY and Legacy QuickBooks Statutory Reporting Bridge Bad-Debt Recoveries Bank Overdrafts under Ind AS 7 Bank Project Report, Term Loan DSCR Calculation, Project IRR, Sensitivity Analysis, CMA Modeling Bank and NBFC Monthly ITC Option Basic EPS Share Weights under Ind AS 33 Baumol treasury cash-replenishment model Best Schedule 3 Financial Builder India, Cloud vs Desktop Software, Multi-User assureFinancials Bill-to Ship-to Goods Place of Supply Board Quorum and Interested Directors Board Responses to Audit Qualifications Board Treasury Powers and Delegation Board circular resolutions: majority and meeting-request arithmetic Board-Meeting Calendars Budget vs Actual Variance Analysis & Cost Spike Controls Building 13-Week Rolling Cash Flow Forecast, Direct Cash Modeling Guide Business Credit Cards Business Premises and Machinery Expenses in 2026–27 Business Tax-Audit Screening in 2026–27 Business Travel and Employer Funded Deputations Business-Debt Part-Payments and Limitation Business-Use Animals under Section 32(j) Busy & QuickBooks Schedule 3, MSME Balance Sheet Format, Trial Balance Conversion, assureFinancials Buyer Delays in Collecting Goods Buyer Fails to Collect Goods Buyer Refuses Conforming Goods Buyer Sub-Sales and Pledges CA Articleship, Working Hours, Audit Automation, CA Student Learning, Practice Efficiency CARO 2020 Reporting Checklist, Statutory Audit 21 Clauses, Auditor Red Flags & Disclosures CGST Confiscation Fine Working CGST Refund Interest and Applicant-Delay Exclusions CGST Section 122(2) Penalties CGST Section 122A CGST Section 125 Residual Penalty CGST Statistics Defaults CGST Track-and-Trace Defaults CGST section 161 rectification evidence and deadlines CGST section 36 retention dates and electronic archives CGTMSE Collateral Free Loans, ₹5 Crore Limit, Hybrid Security Model, MSME Credit Guarantee CGTMSE Scheme MSME Loans 5 Crore, Hybrid Security Model, Bank Approval Guide CHG-6 for a Receiver or Manager CMA Data, Working Capital Assessment, MPBF, Cash Credit, Tandon Committee, Current Ratio CSD GST Refunds CSR Compliance Audit Section 135, Ongoing Projects, Unspent CSR Accounts Cancelled service advances: CGST section 31 and Rules 50–51 Capital Assets Converted to Stock-in-Trade Capital Investment NPV and Incremental Cash-Flow MIS Capital-Asset Insurance Receipts in Tax Year 2026–27 Capital-loss carry-forwards in 2026–27: section 111, short-term versus long-term and expiry control Card MITC Disclosures Card Rewards and Cashbacks Card Transaction Evidence Card-Data Sharing Card-Issuer Complaint Controls Card-Term Changes Cash Conversion Cycle, DSO, DPO & DIO Optimization Casino GST Valuation Casual taxable person: section 27 advance tax and REG-11 controls Chapter VIII Deduction Controls in 2026–27 Charge Satisfaction under Section 82 Charitable Trusts (Section 12AB, 85% Application, Form 9A/10 & Section 115TD) Cheque Deposit Acknowledgements: RBI Counter Access, Drop-Box Choice and Instrument Reconciliation Civil Commercial Appeal Calendars Claiming Foreign Tax Credit and Form 67 under DTAA Closed Proprietorships After Death: Section 93(1)(b)’s Estate-Limited GST Liability Closing an Exchange-House Rupee Vostro Clubbing of Income u/s 64: Spouse Gifts, Minor Child (64(1A)) & Cross-Gifts Co-Branded Cards Co-Owned Let-Out Property in 2026–27 Co-operative Bank Reorganisation in 2026–27 Co-operative Sugar Manufacturers Commercial Auctions of Goods Commercial Limitation Calendars Commercial-Bank Credit-Card Charges: Three-Day Past-Due Test, Outstanding Bases and No Charge Commercial-Bank Credit-Card Underwriting Commercial-Bank Debit Cards Commercial-Bank Locker Losses: Calculate RBI’s 100-Times-Rent Measure and Preserve the Claim File Commercial-Bank Locker Rent: Three-Year Deposit Boundaries and Proportionate Surrender Refunds Commercial-Bank Prepayment Charges in 2026: Floating-Rate Individual and MSE Loans, Renewal Dates Commercial-bank KYC: beneficial-owner thresholds and control Commercial-bank credit-card closure: seven working days, outstanding dues and ₹500 daily delay Commuted pension: section 19 salary deductions Companies Act Section 165: Directorship Capacity Company Accounting Books in the Cloud Company Auditors and Section 144: Screen Prohibited Services Before Approving a Fee Proposal Company Books Kept Abroad Company Branch Audits Company Charge Registration Company Compounding Follow-Up Company Cost Records under Rule 3 Company Electronic Inspection and Copies Company Electronic Registers under Rule 27: Optional Adoption, Signed Records and Migration Controls Company Electronic-Record Security: Rule 28 Daily Backups, Restricted Access and Retrieval Tests Company Family-Planning Expenditure in 2026–27 Company MBP-4 registers: section 189 thresholds, chronological entries and member extracts Company Minute Books under Section 118: Thirty-Day Entries, Separate Books and Dissent Records Company Name Change (INC-24) & Shifting Registered Office Across States (INC-23) Company Property Withheld by Officers or Employees: Section 452 Evidence and Recovery Reconciliation Company Register Location and Inspection Company Securities Nomination: SH-13, SH-14, Joint Holders and the Limits of Nominee Ownership Company books and vouchers retention under section 128 Company-Loan Interest Floors Compounding of Offences (Section 279(2)) & Prosecution Defense Compulsory Acquisition of Industrial Property Compulsory-Acquisition TDS in 2026–27: The ₹5 Lakh Test, Agricultural Land and Exempt Awards Connected Royalty and Technical Fees in 2026–27 Construction PE Duration and Protocol Continuing home-loan interest deduction in 2026–27: section 130’s old sanction window and ₹50,000 Continuous Supply Invoice Timing Contract Price Escalation under Section 278(2) Contract Revenue in 2026–27 Contribution and Break-Even Decision MIS Conversion of Private Limited Company to LLP, Section 47(xiiib) Exemption, Section 47A(4) Clawback Convertible Debt in Ind AS 33 EPS Corporate Advance Tax Calculation and 234B/C Interest Corporate Assets in Ind AS 36 Impairment Tests Corporate Compliance Corporate Debt Settlements Corporate Shareholders Receiving Liquidation Distributions Corporate Social Responsibility (Section 135 & Form CSR-2) Corporate Taxation (Section 115BAA/BAB, MAT, Loss Set-off & Deemed Dividends) Corporate Year-End Financial Closing & Trial Balance Scrub Checklist Cost Auditor Casual Vacancies Cost-Audit Rule 4 Decision Sheet Counterfeit notes at banks: RBI’s four-note reporting boundary, impounding and cash reconciliation Court-Ordered Account Reopening Covered-Company Auditor Rotation Credit Card Tax Scrutiny: SFT-006 Reporting Thresholds, AIS & Sec 69C Rules Credit and Debit Card Insurance Credit-Card Billing Disputes: RBI’s Thirty-Day Explanation Rule and Fraud-Transaction Charge Hold Credit-Card Billing-Cycle Changes Credit-Card Default Reporting Credit-Card EMI Conversion Credit-Card Mis-Selling Controls Credit-Card Overlimit Controls Credit-Card Recovery Agents Credit-Card Refunds: RBI’s One-Percent/₹5,000 Consent Cut-Off and Bank-Account Reversal Credit-Information Correction Delays: RBI’s ₹100 Calendar-Day Compensation and the Resolution Eviden Crypto Tax India Section 115BBH, 30% Flat Tax, 1% TDS 194S, Virtual Digital Assets VDA, Schedule VDA Customer Profitability and Cost to Serve Customer credit-term profitability and funding MIS D&O Insurance Premiums DDA Exchange-House Collateral DIN Intimations under Sections 156–158: Separate the Director’s Month, Company’s Fifteen Days and Pe DIR-3 KYC Compliance: Rule 12A Deadlines, Web-KYC vs e-Form & ₹5,000 Late Fees DIR-3 KYC Web Filing, Deactivated DIN Reactivation, ₹5000 Penalty Avoidance, MCA V3 Portal Guide DTAA Article 22: Visiting Teachers DTAA Article 24 remittance limitation DTAA Corresponding Transfer Pricing Adjustments DTAA Directors Fees and Board Capacity DTAA International Transport Profit Classification DTAA Principles, MFN Clause, PPT & Form 10F DTAA Retirement Receipts DTAA Student and Apprentice Relief Deceased-Customer Bank Claims: RBI’s Fifteen-Day Clock, Deposit Interest and Locker Delay Compensati Decommissioning Fund Interests under Ind AS 37 Deemed Dividend Section 2(22)(e), Inter-Corporate Advances, Director Transactions Deemed Dividend under Section 2(22)(e): Loans, Advances & Commercial Defenses Deferred Tax Computation (AS 22 vs Ind AS 12) & DTA/DTL Journal Entries Delayed Bill Collection at Commercial Banks: RBI’s Savings-Rate-Plus-2% Interest and Four-Stage Tran Delayed NEFT Credits and Returns: Batch-Settlement Evidence and Repo-Linked Compensation Delayed government pension credits: the RBI’s 8% compensation rule for agency-bank errors Delivery to a Carrier under Section 39 Demand-Draft Issuance: RBI’s ₹20,000 Account-Payee Rule and Non-Customer Access Dematerialization of Private Companies Rule 9B, ISIN Allotment, Form PAS-6 & Section 450 Penalties Demerger Share-Cost Allocation in 2026–27 Departmental Cost Centers, Profit Centers & Overhead Allocation Keys Dependent Disability Deduction in 2026–27: Section 127, Certificate Validity and the Section 154 Con Deposit Interest Deduction Depreciable Asset Disposals in Tax Year 2026–27 Depreciation: Schedule II Companies Act Component Accounting vs Section 32 Block of Assets Diamond Dollar Account Eligibility and Flows Director Appointment Defects: Section 176 Protects Prior Acts, Not Continued Acting After Discovery Director Candidature Deposit and Refund Director Debt Waivers and Extensions Director Disqualification under Section 164 Director Disqualification under Section 164(2) & Vacation of Office under Section 167 Director Interest Disclosures: MBP-1 Meeting Triggers, Change Notices and Eight-Year Preservation Director Office Vacation under Section 167 Director Resignation under Section 168 Director Undue Gains under Section 166(5) Director and KMP register controls Director non-cash asset arrangements Director removal and replacement procedure Director sitting fees: Rule 4’s ₹1 lakh per-meeting ceiling and independent/women director Dishonoured Cheques at Commercial Banks: 24-Hour Dispatch, Return Memos and ₹1-Crore MIS Controls Dividend Expense Deduction: Section 93 and Legacy Section 57 Dividend Payment Default and Interest Dividends Around Year-End under Ind AS 10 Divisional ROI and residual-income performance Divisional transfer-pricing MIS Doorstep Banking: More-Than-70 Age Wording, Disability Access and Published Charges Dormant Company Status under Section 455 (Form MSC-1 to MSC-5) Drafting Form 35 Appeals and Grounds before CIT(A) DuPont ROE and Equity Return Analysis Duty Changes after a Goods Contract ECB 2026 Principal and Reporting Reconciliation EDPMS & IDPMS Monitoring, Regulation 9 Export Realisation, CA Certified Write-Off, Form XOS & e-BRC EEFC Monthly Conversion Reconciliation EPF Withdrawal TDS in Tax Year 2026–27: Section 392(7), the ₹50,000 Boundary and Service Evidence EPF, VPF & PPF Taxation: Rule 9D ₹2.5L Interest Cap, 5-Year Rule & Sec 192A ESOP Structuring, Accounting & Compliance Lifecycle Early Repudiation of a Goods Contract Electric vehicle loan interest: section 132 Electronic Form 10F Filing for Non-Residents Without PAN Electronic Payments under Ind AS 109 Emigration funding and enhanced remittance evidence Employee Bonus in Tax Year 2026–27 Employee Share Trust Funding and Voting Disclosures Employer NPS deduction: section 124 salary caps and perquisite review Employer-Paid Employee Health Insurance in 2026–27 Employment & Benefits Enhanced Acquisition Compensation in Tax Year 2026–27 Enterprise EVA and NOPAT reconciliation Environment & Energy Environmental-Cost MIS: Reconcile Material Flows Before Claiming Waste and Energy Savings Equalisation Levy 2% Sunset, Significant Economic Presence (SEP), Section 9(1)(i) & Form 15CA/CB Excess Director Remuneration: Section 197 Refunds, the Two-Year Waiver Window and Creditor Approval Exchange-House Trade Remittances Exchange-House Vostro Self-Inspection Exempt-to-Common Capital Goods under GST Rule 43 Expatriate Taxation in India: Secondment Agreements, Service PE, Shadow Payroll & Section 192 TDS Expected value and information-cost decision MIS 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 Export realisation deadlines and AD extensions Exporter overseas account holding periods 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 Compliance, FIRMS Portal, Form FC-GPR Filing, DCF Valuation, RBI Late Submission Fee FDI, ODI & Foreign Exchange Compliance (Pricing, FIRMS & LSF) FEMA (Overseas Investment) Rules 2022: OPI vs ODI, Form FC, APR & Schedule FA FEMA 2026 Export Advance Reconciliation FEMA 2026 Export Shortfall and EDPMS Closure FEMA 2026 Export–Import Set-off Reconciliation FEMA 2026 Failed Import Advance Reconciliation FEMA 2026 Merchanting Trade Remittance Timing FEMA 2026 Service-export EDF Calendar 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 Consultancy Remittances: Per-Project Approval FEMA Deal Escrow Accounts FEMA FDI NDI Rules, Pricing Guidelines, Form FC-GPR, Form FC-TRS & RBI FIRMS Portal Reporting FEMA Guarantees 2026: GRN Reporting and Late Fees 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 FEMA Overseas Institutional Donation Threshold FEMA Overseas Property-Sale Agent Commission FEMA Overseas Salary Account Permissions FEMA Personal Travel Currency: Surrender and Physical Retention FEMA Regulation 8 third-party trade receipts and payments FEMA Regulation 9: Contract-Based Import Payment Monitoring FEMA regulation 6 account form and joint eligibility FEMA: Resident Foreign Currency (Domestic) accounts FEMA: international-conference foreign-currency accounts FLA Return FLAIR Portal Filing, Foreign Liabilities & Assets, Unquoted Valuation & Late Fee Guide FLA Return RBI Portal, Foreign Liabilities and Assets, FDI/ODI Balance Sheet Matching, LSF Penalty Faceless Assessment & Reassessment (Section 144B, 148 & 148A) Factoring cash and cost decision model Failed ATM Withdrawals: Count T+5 Calendar Days and ₹100 Daily Delay Compensation Fake Invoicing in GST: Section 122(1A) Penalties, Section 132 Arrests & Bona Fide Purchaser Defense Family Pension Deduction under Section 93 Financial Statements Financial Statements Not Adopted at the AGM Fixed Overhead Absorption and Capacity Analysis Fixed-Asset Disposals in Section 198 Profit 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 Employees Leaving India Foreign Equity Compensation & Schedule FA Disclosure Foreign Office Establishment (LO, BO, PO vs Subsidiary) Foreign Tax Credit (FTC), Rule 128 & Form 67 Filing Defense Foreign Tax Credit: Rule 76 and Forms 44–45 Foreign associated-enterprise service timing Foreign currency arrival and Currency Declaration Form Foreign-Currency Draft Funding Foreign-Currency Drawing Arrangements Foreign-currency account death and nominee routes 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 AOC-5 Form CHG-7 Company Register of Charges Form FC-TRS Share Transfer, FEMA Pricing Guidelines, FIRMS Portal, RBI Valuation Certificate Form GSTR-9 & Form GSTR-9C: Comprehensive Table-by-Table Filing & Audit Architecture Form INC-22A (ACTIVE) Compliance: Rule 25A Geo-Tagged Office Photos & ₹10,000 Penalty Form MGT-3 for Foreign Registers Form STK-8 for Voluntary Strike-Off Forward-Contract Tax Working for AY 2026–27 Fraudulent EBT Compensation from January 2027: Gross-Loss Eligibility, the 85% Formula and Later Rec Freelancer Tax India, Export of Services GST, Letter of Undertaking LUT, Section 44ADA, FIRC BRC GST Access to Business Premises: Section 71 Authorisation, Record Demands and Working-Day Controls GST Advance Ledgers under Rule 56(3) GST After Firm Dissolution GST Annual Return Form GSTR-9, Form GSTR-9C Self-Certification, ₹2 Cr/₹5 Cr Limits & Audit Traps GST Appeal Order Summaries GST Appeals: Section 107 First Appeals, Section 112 GSTAT & Pre-Deposit Architecture GST Auction Proceeds: Rule 154 Priority, Owner Credits and the Six-Month Unpaid-Balance Check GST Audit Section 65, ADT-01 Notice, Reconciliation Matrix, Departmental Audit Defense Strategy GST Capital Goods Disposal and Residual ITC GST Carrier Custody Records GST Company Liquidation: Section 88 Appointment Intimation, DRC-24 and the Thirty-Day/Three-Month Cl GST Compliance GST Compounding Amounts GST Contract Damages and Employment-Bond Recoveries GST Correction Logs under Rule 56(8) GST Cost-Based and Residual Valuation GST Credit Notes for Returns and Excess Tax GST Cross-Charge vs Mandatory ISD Mechanism under Section 20 & Rule 28 GST Cross-Government Recovery: Section 79(4) Proportionate Credits and the Remaining-Demand Register GST DRC-01B Replies GST DRC-01C Credit Working GST DRC-01D Recovery Working GST DRC-03A Before Appeal GST DRC-09 Recovery: Deduction from Government-Linked Payments under Rule 143 GST DRC-13 Third-Party Recovery: Amount Limits, Future Debts and the DRC-14 Discharge Trail GST DRC-15: Recover Through a Civil-Court Decree and Reconcile the Net Proceeds GST DRC-16 Attachments: Debtor Payments, Share Dividends and Rule 151 Controls GST DRC-17 Property Auctions: Rule 147 Notice Dates, Ownership Objections and Transfer-Cost Controls GST DRC-18 Land-Revenue Recovery: Certificate Amounts, Taxpayer Identity and Credit Reconciliation GST DRC-18 Recovery Certificates GST Demand Changes After Appeal: Section 84, DRC-25 and the Revised Recovery Balance GST Demand Instalments GST Demand-Order Review under Section 75: Notice Limits, New Grounds, Reasons and Hearing Records GST Departmental Appeal Limits GST Departmental Audit Section 65, Checklist, Reconciliations Defense Guide GST Departmental Samples GST Document Presumptions GST E-Invoicing (Rule 48(4)) and E-Way Bill Integration GST E-Invoicing IRN Mandate, E-Way Bill Integration, Section 129 Interceptions & Penalty Guide GST Electronic Evidence GST Excess Cash-Ledger Refunds GST Expert Assistance GST Export Refunds after Non-Realisation GST First Charge under Section 82: Property Ownership, Demand Reconciliation and the IBC Reservation GST First-Appeal Copy Timing GST Foreign Currency Valuation GST Goods Sent in Batches or Lots: Rule 55(5), Complete First Invoice and Last-Consignment Original GST HSN/SAC Classification, General Rules for Interpretation (GRI 1-6), Common Parlance Test GST HUF partition and pre-partition dues GST High Court Appeals under Section 117 GST ITC Evidence under Section 155 GST ITC-02 Demerger Credit Apportionment GST Information Orders GST Information Safeguards GST Information-Return Defaults GST Input Tax Credit Restrictions: Section 16, Section 16(4) & Rule 37 180-Day Reversal GST Inverted Duty Structure Refund, Section 54(3), Rule 89(5) Formula, Input Services & RFD-01 Guide GST Inverted-Duty Refunds GST Invoice Copies under Rule 48: Goods Triplicates, Service Duplicates and the E-Invoice Exception GST Invoice-cum-Bill of Supply: Rule 46A for Taxable and Exempt Supplies to an Unregistered Customer GST Invoices from Banks and Insurers GST Invoices to Unregistered Customers: Rule 46’s ₹50,000 Boundary and Online-Service State Details GST Invoicing Between Distinct Persons GST Liability Register Discrepancies GST Money-Changing Valuation GST Monthly Production Accounts GST Non-Filer Assessment Withdrawal GST Notice Service under Section 169 GST Partnership-Interest Attachment GST Party and Storage Records GST Penalty Discipline under Section 126 GST Penalty Publication GST Place of Supply Rules, Performance-Based & Immovable Property Services, Section 10-13 IGST Guide GST Place of Supply, Section 12 vs 13 IGST Act, Cloud SaaS/IaaS Hosting, Fixed Establishment vs GST Post-Supply Discounts from 1 November 2026 GST Practitioner Authorisation GST Procedural Defects GST Property Transfers After Dues Arise GST Property Transfers after Dues Arise: Section 81 Fraud Tests and the Buyer’s Evidence File GST Property in Court or Public-Officer Custody GST Provisional Assessment: ASMT Forms, the 25% Security Ceiling and Finalisation Controls GST Provisional Attachment: DRC-22A Objections, One-Year Expiry and Perishable-Property Release GST Recovery Through a Magistrate GST Refund Deficiencies GST Refund Settlement GST Refund on Inverted Duty Structure: Section 54(3) & Rule 89(5) Formula GST Refund-Rejection Replies GST Refunds under Rule 89(4) & Rule 89(5) Inverted Duty Structure GST Rule 144 Auctions: Goods Already Under Officer Control, Fifteen-Day Clocks and DRC-10 to DRC-12 GST Rule 144A Transit Auctions GST Rule 14B for Marketplace Sellers GST Rule 153: Attach a Defaulter Partner’s Interest Without Treating the Entire Firm as the Asset GST Rule 157 Surety Recovery: Prove the Undertaking and Reconcile the Remaining Covered Dues GST Rule 31D Retail-Price Valuation GST Rule 33 Pure-Agent Reimbursements GST Rule 35 Inclusive-Price Calculations GST Rule 37 & 37A ITC Reversal, 180-Day Payment Test, Supplier Default, Interest & Re-Credit Guide GST Rule 37 Part-Payment Reversal and Reclaim GST Rule 42 & 43 ITC Apportionment, Common Credit Reversal, 60-Month Capital Goods & Annual True-Up GST Rule 47A: Reverse-Charge Self-Invoice Timing GST Rule 56 stock records: reconcile sales, destruction, gifts, scrap and physical balances 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 Scrutiny Defense, Section 73, 74 & 74A SCN Adjudication, Form DRC-01 & Penalty Waiver Guide 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 27 Casual Taxable Person (CTP), Advance Tax Deposit, Form REG-01 & Extension Rules GST Section 30 Revocation of Cancellation, Form REG-21, 90-Day Limit & Section 107 Appeals Guide GST Section 31(7) Sale-or-return Invoice Calendar GST Section 61 Scrutiny of Returns, Form ASMT-10 Discrepancies, ASMT-11 Replies & DRC-01A Defense GST Section 62 Best Judgment Assessment, Form ASMT-13, 60-Day Filing & Deemed Withdrawal Rules GST Section 63 Assessment: Responding to ASMT-14 When Registration Was Not Obtained 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 Service-Provider Accounts GST Small-Value Sales GST Special Audit under Section 66 GST Statutory Rounding under Section 170: Fifty-Paise Boundaries and Reconciliation Controls GST Succession on Death of Sole Proprietor GST Summary Assessment under Section 64: ASMT-17 Withdrawal, Receipt Dates and the Error-Evidence Fi GST TDS: section 51 and GSTR-7 GST Vouchers: Trading, Agency Services and Breakage GST Works Contracts: Section 2(119), EPC, Blocked ITC under Section 17(5) & Safari Retreats GST Works-Contract Records: Rule 56(14) Contract-Wise Materials, Services and Receipts GST agents’ records under Rule 56(11): principal-wise authority, goods, tax and settlement GST collected without authority and section 76 GST debit notes; section 16(4); financial-year attribution; supplementary invoices GST electronic-record restoration under Rule 57: backups, readable exports and access evidence GST on Car Purchase, Claim GST on Car, 28% GST Rate, Section 17(5) Blocked Credit, EV 5% GST GST on Corporate Guarantee, Rule 28 Valuation, Holding Subsidiary Guide GST on Corporate and Personal Guarantees under Rule 28(2) & Circular 204 GST on Delayed Customer Payments and Penal Charges GST on Flat Purchase, Real Estate GST 1% 5%, Under-Construction vs Ready-to-Move, ITC Ineligibility GST on Laptop Purchase, Claim GST on Computer, 18% GST Rate, Input Tax Credit, MacBook Invoicing GST on Liquidated Damages, Notice Pay Recovery & Penalties: Circular 178/10/2022 & Audit Defense 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 GST price-linked subsidy valuation GST private-company director liability GST registration: revised invoices under Rule 53 GST representative liability under sections 91 and 92 GST sales promotion; free samples; buy-one-get-one; section 17(5)(h) GST service invoices: applying the 30-day and 45-day limits under Rule 47 GST warehouse records under Rule 58: owner-wise stock, storage periods and ENR-01 enrolment GSTAT Appeal and Restoration Fees GSTAT Single-Member Screening GSTR-2B Reconciliation, ITC Reversal, Rule 37, Rule 37A, Section 16(2), GSTR-3B Table 4B, GST Audit GST’s Three-Year Filing Bar GTA Invoice Particulars under Rule 54(3) General borrowing cost capitalisation under Ind AS 23 General meetings: section 109 poll demands Gifted Assets Invested in a Spouse’s Business: Section 99(2) Opening-Capital Formula in 2026–27 Gifted or Amalgamated Assets Sold as Stock Goods Exports under GST Rule 96A Goods Sent on Approval Goods Warranty Claims under Section 59 Goods Weighed to Fix the Price Government Assistance under Section 278(3) Government-Granted Licences under Ind AS 38 Gratuity & Leave Encashment Tax Exemption u/s 10(10) & 10(10AA) (₹20L & ₹25L) HRA Exemption Formula, Section 10(13A) Rule 2A, Rent Receipts Format, Landlord PAN & Paying Parents HUF Member Gifts and Section 99 Income Clubbing HUF Partition, Section 171 Partial vs Full Partition, Supreme Court Rulings & Tax Guide HUF Tax Planning, Hindu Undivided Family Formation, Capital Gifts, Section 64 Clubbing, Karta Healthcare Licensing Higher Education Loan Interest Holidays & Leave Home Loan Tax Benefit, Section 24b Interest Limit, Section 80C Principal, Joint Borrowers Rules Home Loan Tax Benefits u/s 24(b), 80C, 80EEA, Pre-EMI & Joint Home Loans House-Property Interest under Section 22 House-property losses in the ordinary regime: section 110 carry-forward and the ₹2 lakh current-year How to Prepare Schedule 3 Financials, Trial Balance Mapping, Balance Sheet Finalization, assureTax IBC CIRP Resolution Plans & Corporate Taxation (Section 79 & 115JB MAT) ICAI Guidance Note LLPs, Schedule 3 Format LLP, Form 8 Alignment, Partner Contribution Grid ICAI Non-Corporate Proprietorship, Schedule 3 Format, Owners Fund Layout, MSME Financials ICAI Non-Corporate Schedule 3, Partnership Firm Balance Sheet, Partner Capital Grid, Section 40b IFSC GIFT City Units, IFSCA Regulations, Section 80LA Tax Holiday, 9% MAT & FEMA Non-Resident Rules IT & SaaS Schedule 3 Format, Service Revenue Recognition, Export Invoicing, assureFinancials IT and SaaS Accounting under AS 9 and AS 26 ITC Apportionment & Reversals under Rule 42 and Rule 43 ITC-03 Composition Entry Credit Exit ITR Preparation ITR-6 AY 2026–27 Audit Reconciliation ITR-6 AY 2026–27 Brought-Forward Losses and Unabsorbed Depreciation ITR-6 AY 2026–27 Current-Year Losses ITR-6 AY 2026–27 Election Evidence ITR-6 AY 2026–27 Filing Guide ITR-6 AY 2026–27 Loss Returns and Revisions ITR-6 AY 2026–27 MAT Credit Ledger ITR-6 AY 2026–27 MAT Working ITR-6 AY 2026–27 Rate Decision Sheet ITR-6 AY 2026–27 Schedule BP Mapping Imported-Asset Forex Adjustments Inactive Credit Cards Income Assignments and Revocable Asset Transfers: Sections 96–98 in Tax Year 2026–27 Income Computation and Disclosure Standards (ICDS I to X) & Form 3CD Clause 13 Income-Tax Rounding in 2026–27 Income-tax cash flows under Ind AS 7: operating default, specific transaction allocation and the Ind AS 1 covenants; FY 2026-27; waiver; current liabilities; current ratio Ind AS 10 Closing Review: Existing Conditions, Later Evidence and the Non-Adjusting Event Note Ind AS 101 First-Time Adoption: Mandatory Exceptions & Optional Exemptions Ind AS 103 Business Combinations, Acquisition Method, Purchase Price Allocation (PPA) & Goodwill Ind AS 105: individual held-for-sale asset measurement and reclassification Ind AS 109 Borrowing Fees and Effective Interest Ind AS 109 Expected Credit Loss, ECL Provisioning Matrix, Trade Receivables, Stage 1 2 3 Impairment Ind AS 109 Financial Instruments, Amortized Cost vs FVTPL/FVTOCI, Business Model & ECL Impairment Ind AS 109 Financial Instruments, SPPI Test, Expected Credit Loss (ECL) Stages & Provision Matrix Ind AS 109 Own-Use for Nature-Dependent Electricity Ind AS 113 Fair Value Measurement: Three-Level Hierarchy & Valuation Techniques Ind AS 115 Revenue Recognition, 5-Step Framework, Variable Consideration, POCM & Contract Assets Ind AS 115 Revenue Recognition, 5-Step Model, Performance Obligations, Contract Costs & Disclosures 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 116 Sale and Leaseback Measurement and Financial Analysis Ind AS 12 Current-Tax Offsetting: Legal Rights, Settlement Intention and Group-Company Boundaries Ind AS 12 Income Taxes, Deferred Tax Asset & Liability Recognition, Tax Base & MAT Credit Accounting Ind AS 12 Income Taxes, Deferred Tax Asset/Liability, Tax Base Balance Sheet Approach & MAT Credit Ind AS 12 Loss-DTA Capacity Ind AS 12 Outside-Basis Deferred Tax Ind AS 12 Tax-Rate Remeasurement Ind AS 12 Uncertain Tax Treatments Ind AS 16 Asset Exchanges: Commercial Substance, Reliable Fair Values and Carrying-Amount Fallback Ind AS 16 Deferred-Payment PPE: Cash-Price Equivalent, Financing Difference and Liability Bridge Ind AS 16 Depreciation Estimates Ind AS 16 Idle Assets: When Depreciation Continues, When It Can Be Zero and What Must Be Reviewed Ind AS 16 Insurance Compensation: Separate the Asset Loss, Receivable and Replacement Cost Ind AS 16 Major Inspections and Replacements: Capitalise the New Component and Remove the Old Ind AS 16 Restoration Provision Changes Ind AS 16 Revaluation and MIS Performance Analysis Ind AS 16 Standby Equipment and Spares Ind AS 16 Testing Proceeds Ind AS 16 revaluation movements: asset-wise OCI, profit or loss and surplus transfers Ind AS 19 Employee Benefits, Actuarial Valuation, DBO, Plan Assets & OCI Remeasurements Guide Ind AS 19 Employee Contributions Ind AS 19 Net Interest Ind AS 19 Offsetting Between Plans Ind AS 19 Plan Changes Ind AS 19 Plan-Asset Screening Ind AS 19 Termination Benefits: Recognition Date, Retention Payments and the Twelve-Month Test Ind AS 19 short-term payroll, paid absences and bonus accruals Ind AS 2 Cost Formulas Ind AS 2 Inventories Valuation, Cost of Conversion, Net Realisable Value & Tax Audit Interplay Ind AS 2 Inventory Financing Ind AS 2 Purchase Cost Ind AS 2 Recoverability Ind AS 2 Standard Cost and Retail Techniques Ind AS 2 joint products and by-products: allocate shared costs without hiding abnormal waste or NRV Ind AS 20 Government Grants Accounting, Capital vs Revenue Subsidies, EPCG & Repayment Mechanics Ind AS 20 Grant Repayments Ind AS 21 Foreign Currency Translation, Multi-Currency Consolidation, Functional Currency, FCTR Ind AS 21 Foreign-Currency Advances: Preserve Tranche Dates Instead of Retranslating the Whole Invoi Ind AS 21 Foreign-Operation Disposals Ind AS 21 Functional-Currency Changes: Evidence, Change-Date Translation and Prospective Accounting Ind AS 21 Lack of Exchangeability Ind AS 23 Borrowing Costs: Capitalisation Criteria & Weighted Average Rates Ind AS 23 Capitalisation Pauses Ind AS 23 Foreign-Borrowing Exchange Differences: The Interest-Cost Limit and Later-Gain Register Ind AS 23 Specific Borrowings: Deduct Temporary Investment Income and Control the Capitalisation Per Ind AS 24 Government-Related Entities: The Limited Exemption and Significant-Transaction Note Ind AS 24 KMP Compensation: Five-Category Reconciliation and Management-Entity Service Fees Ind AS 24 Related-Party Commitments Ind AS 24 Relationship Screening Ind AS 27 Separate Statements: Category-Wise Cost Policies, Dividends and Investment-Entity Changes Ind AS 28 Long-Term Interests Ind AS 29 Restatement Controls: Monetary Balances, Historical Cost, NRV and Net Monetary Loss Ind AS 32 Debt vs Equity Classification of Instruments Ind AS 32 Treasury Shares and Equity Costs: Keep Own-Share Transactions Out of Trading Profit Ind AS 32 convertible bonds: measuring the liability first and equity as the residual Ind AS 32 financial-asset and liability offsetting Ind AS 33 Cash-or-Share Settlement Choices Ind AS 33 Contingent Shares Ind AS 33 Continuing-Operations Control Ind AS 33 EPS Numerator: Preference Dividends, Arrears and Settlement Adjustments Ind AS 33 EPS Restatement Ind AS 33 Employee Options Ind AS 33 Partly Paid Shares Ind AS 33 Rights-Issue EPS Ind AS 33 Two-Class EPS Ind AS 33 Written Puts and Forward Repurchases Ind AS 34 Comparative Periods: Quarter, Year-to-Date, Balance Sheet and Cash-Flow Mapping Ind AS 34 Interim Materiality Ind AS 34 Interim Tax Expense: Annual Effective Rates, Year-to-Date True-Ups and the Cash-Payment Br Ind AS 34 Uneven-Cost Review Ind AS 36 Impairment Reversals Ind AS 36 Impairment of Assets, Cash-Generating Units (CGU), Value in Use & Impairment Testing Guide Ind AS 37 Best Estimates Ind AS 37 Contingent Assets Ind AS 37 Disclosure Omissions Ind AS 37 Discounting Ind AS 37 Future Events Ind AS 37 Future Operating Losses Ind AS 37 Levies Ind AS 37 Onerous Contracts Ind AS 37 Provision Utilisation Ind AS 37 Provisions, Constructive Obligations, Discounting, Onerous Contracts & Contingent Assets Ind AS 37 Reimbursements: Separate the Provision, Recovery Asset and Net Expense Ind AS 37 Restructuring Costs Ind AS 37 Shared Obligations Ind AS 38 Cost Reinstatement Ind AS 38 Intangible Disposals Ind AS 38 Launch Costs: Expense Training and Promotion, but Preserve Genuine Prepayments Ind AS 38 Revenue-Based Amortisation Ind AS 38: contractual useful lives and amortisation reassessment Ind AS 40 Property Transfer Close Ind AS 40: investment-property working papers Ind AS 41: biological assets and harvest accounting Ind AS 41’s Initial Reliability Exception Ind AS 7 Cash Equivalents: Test Maturity from Acquisition, Purpose and Value Risk Before Closing Ind AS 7 Changes in Control Ind AS 7 Foreign-Currency Cash Flows Ind AS 7 Interest and Dividends Ind AS 7 Net Cash-Flow Presentation Ind AS 7 PPE Cash Payments Ind AS 7 Supplier Finance Disclosures and Liquidity Analysis Ind AS 7 financing-liability reconciliation: separate cash flows, exchange differences and non-cash Ind AS 8 Accounting Policies, Changes in Accounting Estimates, Prior Period Errors & Restatements Ind AS 8 Estimate Changes: New Evidence, Prospective Measurement and the Current/Future Expense Ind AS 8 Material Prior-Period Errors: Restate Comparatives and Opening Equity Instead of Current Pr Independent Directors, Board Governance, Companies Act 2013, Section 149, Director Liability Independent Directors: Section 149, Schedule IV Code, Databank & Legal Immunity Independent personal services treaty assessment Indeterminable Capital-Asset Consideration in 2026–27 India-US DTAA; Article 12; fees for included services; make available India-US DTAA; Article 15; independent professionals; fixed base; 90-day test India-US DTAA; Article 24; limitation on benefits; ownership and base erosion India-US DTAA; service permanent establishment; Article 5(2)(l); day counting Indian-contract UJV accounts India–Singapore Article 12(7) source rule India–Singapore Article 26 non-discrimination India–Singapore Article 7 profit attribution India–Singapore Private Pensions and Annuities: Article 19 Classification Before Tax Calculation India–Singapore Visiting Teachers: Article 21 Invitations, Two-Year Visits and Private-Benefit Resea India–Singapore construction and supervisory PE India–Singapore immovable-property income India–UAE DTAA Article 4: Individual Residence India–US DTAA Article 10 Dividend Ceilings India–US DTAA Article 11 Interest and Lender Classification India–US DTAA Article 16: Employment Income India–US DTAA Article 18 Entertainer Income Individual Political Contribution Deduction Inoperative Commercial-Bank Accounts: Customer Activity, Three-Working-Day Activation and Charge Con Inspecting and Rejecting Delivered Goods Instalment Deliveries of Goods Insurance Commission TDS in Tax Year 2026–27: Read the Enacted 2% Rate Before Reusing a 5% Table Intangible Revaluation under Ind AS 38 Interest on Compensation in Tax Year 2026–27 Interim Dividend: Section 123(3) Loss Proviso Interim Goodwill Impairment under Ind AS 34 Internal Financial Controls over Financial Reporting (IFC-FR), Section 134(5)(e) Directors' Internal-Audit Applicability for 2026–27 Inventory Converted into a Capital Asset Inventory ordering and replenishment analysis Inverted Duty Structure GST Refund Rule 89(5) Formula Input Services Guide Investment title and MBP-3 controls Invoice-Specific Corporate Receipts Joint Term Deposits: RBI Maturity Mandates, Premature Withdrawal and Splitting Controls LLP Books under Section 34 LLP Competing-Business Profits LLP Contribution Obligations LLP Default Profit Allocation LLP Default Voting Rules LLP Document Disclosures LLP Economic-Rights Transfers under Section 42 LLP Filing Defaults LLP Fraud and Civil Exposure LLP Holding Out under Section 29 LLP Investigation Applications LLP Investigation Expenses LLP Partner Authority and Liability LLP Partner Changes under Section 25 LLP Partner Exit Settlements LLP Partner Reimbursements LLP Related-Entity Investigations LLP Seized Books LLP Whistleblowing LRS Aggregation and Family Clubbing Labour Cost and Capacity Variance Analysis Labour Welfare Fund Land and Buildings under Ind AS 16: Separate Costs, Building Depreciation and Limited-Life Land Late TDS and TCS Statements in 2026–27: Section 427’s ₹200 Daily Fee and Tax-Amount Ceiling Learning curve and incremental labour budgeting Leave Travel Concession (LTA) u/s 10(5) & Rule 2B: 4-Year Block & Airfare Rules Legacy Tax Arrears on the GST Portal Legal Metrology Lender-Led Charge Registration Life insurance: Rule 32(4) valuation and exemption Life-Insurance Payout TDS for FY 2025–26: Reconcile Section 194DA on Income, Not Gross Proceeds Limited Liability Partnership (LLP) Compliances: Form 11, Form 8, Rule 24 Audit & Taxation Listed-Company Director Pay Ratios Listed-Company Employee Statements Listed-Public-Company AGM Reports: Section 121, MGT-15 and the Thirty-Day Filing Register Loans Against NRE Deposits Loans to Directors Section 185, Inter-Corporate Loans Section 186, Board Checklist Local Licensing & Premises Loss-of-Office Compensation Lost Demand Drafts: RBI’s ₹5,000 Indemnity Route, Fortnight Issue Clock and Delay-Interest Working Lost Locker Keys: RBI Customer Authorisation, Privacy Safeguards and Replacement-Charge Reconciliati Lost or Blocked Cards Lottery and Covered Prize Winnings TDS in 2026–27: Single-Transaction Thresholds and Non-Cash Releas Lottery-Distribution Commission TDS in 2026–27: The 2% Entry Is Separate from Lottery Winnings MAP under DTAA Article 25: Rule 44G, Competent Authority Negotiations & Form 34F MCA V3 Annual Filings, Form AOC-4, MGT-7, V3 Portal Glitches & Statutory Penalties Guide MCA V3 Annual Filings: Form AOC-4, MGT-7/7A, AGM Deadlines & Section 403 Penalties MD and Whole-Time Director Group Remuneration MD/WTD service records under section 190 MIS variance analysis; price-volume-mix; flexible budgets; contribution MSME Make or Buy Relevant Cost Decision Analysis Manufacturing & Trading Schedule 3 Format, Inventory Valuation, Raw Materials, assureFinancials Manufacturing COGS and Schedule III Expense Reconciliation Manufacturing Material Cost Variance Analysis Medical Treatment Abroad Remittance Controls Members’ Copies of Memorandum and Articles: Section 17’s Seven-Day Duty and Section 15 Version Contr Members’ Resolution Circulation Merger and Demerger Costs in 2026–27 Merger vs Slump Sale vs Share Purchase, Section 50B, Section 47 Tax & Stamp Duty Guide Mineral-Prospecting Deductions in 2026–27 Minor-Child Income in 2026–27: Section 99 Parent Selection, Earned-Income Exceptions and Regime Mistaken Corporate Payments Mixed Agricultural and Business Income Monthly MIS Report Format, CFO Reporting Pack, Cash Flow Forecasting, Variance Analysis Monthly MIS; profit-to-cash bridge; working capital; liquidity analysis Motor Vehicle TCS in Tax Year 2026–27: ₹10 Lakh Test, Seller Scope and Collection Timing Multi-User Cloud Schedule 3 Builder, CA Firm Collaboration, Audit Review Workflows, assureOffice Multiplex Admission E-Tickets Municipal Taxes on Let Property Mutilated Banknotes: RBI’s Ten-Piece Boundary, Receipt Route and Thirty-Calendar-Day Referral Mutual Fund Taxation, Budget 2024 LTCG 12.5%, STCG 20%, SIP Tax Calculation, Equity vs Debt Funds Mutual-Fund Segregated Portfolio Cost in 2026–27 NPS Tax Benefits u/s 80CCD(1B), 80CCD(2) 14% New Regime & Maturity Rules NRC and Stakeholders Relationship Committee controls NRE Resident Mandates NRI Investment-Income Deductions in 2026–27 NRI Property Acquisition, Repatriation Scheme & Withholding Tax NRI Reinvestment Relief in Tax Year 2026–27 NRI Relative Rupee Gifts and LRS NRI Return-Filing Exception in 2026–27 NRTP GSTR-5 Filing Clocks NRTP input tax credit and procurement costing Nayak Committee Turnover Method, MSME Working Capital Assessment & Bank Cash Credit Guide New Registration Stock Credit: Section 18 and ITC-01 Non-Cash LLP Contributions Non-DDA Exchange-House Collateral Non-Gratuitous Business Benefits Non-Insurance Commission TDS in 2026–27: Specified Payers, the ₹20,000 Threshold and Whole-Amount Ca Non-Monetary Consideration and Exchange Valuation Non-Resident Aircraft Operations in 2026–27 Non-Resident Head-Office Costs in 2026–27 Non-Resident Share Sales in Tax Year 2026–27 Non-Resident TDS & Foreign Remittance (Form 145 & Form 146) Non-resident TDS event timing Non-resident remittance gross-up ODI overseas account compliance and auditor evidence OEE manufacturing performance and financial analysis OIDAR Services GST Section 14, NTOR Definition, Form GST REG-10 & Monthly Form GSTR-5A Compliance OPC Member Decisions under Section 122: Signed Records, Separate Capacities and the Deemed Meeting D OPC sole-member contracts and records Oil-Exploration Interest Transfers in 2026–27 Old vs New Tax Regime, Section 115BAC Slabs, Break-Even Salary, 80C 80D HRA Deductions, ITR Filing One-Click Schedule 3 Export, Formula-Linked Excel, Editable Word, Print-Ready PDF, assureFinancials Online Rectification under Section 154 & CPC Intimation Corrections Operating and financial leverage MIS Ordinary and special resolution voting thresholds Ordinary business losses in 2026–27: section 112 carry-forward, income matching and depreciation Original Physical Share Certificates Other statutory levies in GST value Outgoing Partners and Unsettled Firm Property Overseas Exhibition Account Repatriation Overseas Office Account Initial Funding Overseas education remittance controls Own Website Costs under Ind AS 38 Own-Disability Deduction and Form 30 PMT-09 Cash Ledger Transfers POSH Parking and Toll Rights TCS in 2026–27: Section 394’s 2% Rate, PSU Exclusion and Debit Timing Partly Paid Share Calls and Advances Partner Advances under Section 13 Partner Loans to an LLP Partnership Creditor Pools Partnership Dissolution Accounts Partnership Losses After Retirement or Death: Section 119(1) Restrictions in Tax Year 2026–27 Passenger Tickets as GST Invoices Patent royalties: section 152 and Forms 37/38 Paying Another Person’s Legal Dues Personal-Loan Closure Documents: RBI’s Thirty-Day Release Rule and ₹5,000 Daily Delay Compensation Physical Inventory Count Observation under SA 501, Stock Take & Roll-Forward 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 Political Contribution Tax Deductions u/s 80GGB, 80GGC, RPA 1951 & Trusts Portuguese Civil Code Spouses in 2026–27 Postal Ballot Section 110, E-Voting Section 108, Rule 22 Items & Scrutinizer Report Form MGT-14 Power-Asset Balancing Charges Preference Share Redemption and CRR Preliminary Expenses in 2026–27 Prepaid Travel Card Redemption Primary & Secondary Adjustments (Section 92CE / 170) Principal-Agent Goods Valuation Prior Excess Expenditure in Section 198 Profit Private Placement of Securities: Section 42, Rule 14, Form PAS-4, Form PAS-3 & Registered Valuation Professional Tax Project Office foreign-currency account controls Project exports; overseas temporary cash surplus; Regulation 15; maturity controls Property Transfers in 2026–27 Proportional Representation of Directors Provisional GST Refunds for Inverted Duty from November 2026 Public Inspection of LLP Filings Public-Company Director Interests Public-Company Employee Share Loans: Section 67(3)(c)’s Six-Month Salary Cap and Ownership Condition Public-Company General-Meeting Quorum: Section 103’s 1,000 and 5,000 Member Boundaries Public-Offer Allotment under Section 39: Minimum Subscription, Application Receipts and the Five-Per Publishing Company Capital under Section 60: Authorised, Subscribed and Paid-Up Figures Together Quality-Cost MIS: Four Cost Pools, Verified Savings and the Profit-to-Cash Bridge RBI KYC: foreign-student NRO opening controls RBI Locker Break-Open Procedure: Three Years’ Unpaid Rent Versus Seven Years’ Inoperation RBI commercial-bank KYC wire-transfer information RBI commercial-bank loan interest charging reconciliation RBI failed-payment reversal and compensation controls RBI small accounts: transaction limits and simplified KYC duration RDA Beneficiary Credits RDA Drawee-Branch Expansion RDA Interest Allocation RDA Onboarding at Twenty Arrangements RDA Speed Remittances RTGS payment controls: the ₹2 lakh floor, charge ceilings and 30-minute beneficiary-credit clock Racehorse-Owner Losses in Tax Year 2026–27: Section 115 Ring-Fencing and the Four-Year Register Reacquiring a Former Business Asset Receipts After Business or Professional Closure Recipient-paid supplier liabilities and GST value Register Closure and Notice Controls Registrar Entries for Charge Releases 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 Renegotiated Financial Assets under Ind AS 109 Rent Recovered After a Property Sale Reply to DRC-01 DRC-01A, GST Show Cause Notice, Form GST DRC-06, Principles of Natural Justice Reply to GST Notice DRC-01 DRC-01A, Common Grounds, Legal Precedents Guide Repossessed Goods under GST Rule 32(5) Research donations under section 135: eligibility and evidence for tax year 2026–27 Resident Mutual-Fund Distributions in 2026–27: TDS Thresholds, Capital-Gain Exclusion and Credit Rec Resident-director day counts under section 149(3): the financial year, 182 days and non-pooling Residential Rent Deduction and Form 31 Residual treaty income classification Resolving Mismatches Form 26AS AIS TIS and Books Pre-Filing Clean-Up Guide Retained Capital-Asset Advances in 2026–27 Retirement Leave Encashment under Section 19 Retiring partner GST liability Retrospective Merger GST Supply Reconciliation Returning NRIs Returning Resident Overseas Asset Source Continuity Returning Resident RFC Account Sources Returns & Notices Reverse-Charge Payment Vouchers Rights and Bonus Investments in 2026–27 Risk of Damage in a Sale of Goods Rolling 13-Week Cash Forecast Routine Sales of Former Rental Assets Rule 19 GST amendments, REG-14 and retrospective effect Rule 32(5) Non-vehicle Second-hand Goods Valuation Rule 86A ITC Blocking, Fraudulent Availment Grounds, 1-Year Sunset Expiry & High Court Writ Relief Rule 86B Relief for RSP-Taxed Goods from February 2026 Rupee Vostro Overdrawals SA 505 External Confirmations SA 570 (Revised) Going Concern Assessment SAP Business One Schedule 3, ERP Trial Balance, Corporate Year-End Financials, assureFinancials SAP Business One Statutory Trial Balance Bridge SEBI & Foreign Investment SEBI PIT Regulations, Structured Digital Database (SDD), UPSI Compliance & Form C/D Disclosures SEZ unit foreign-currency account controls SFT Late Filing in the 2026 Framework: Section 427(3)’s ₹200 Daily Fee and ₹1 Lakh Cap SFT Reporting (Form 61A), AIS Reconciliation & Section 271FA Defense SNRR 2026 changes and NRO transfer controls STT and CTT Deductions under Section 32(k) SaaS & Subscription Business Metrics, CAC, LTV, MRR & Churn Safe Harbour Regime under Section 92CB & Form 3CEFA Compliance Salary Timing in 2026–27 Sale and Leaseback Tax Cost Sale by Sample under Section 17 Sale of Goods Price Working under Sections 9 and 10 Same State Separate Registration Credit Transfer Savings Minimum-Balance Charges: RBI Notice, Proportionality and the Negative-Balance Restriction Savings-Account Passbooks and Monthly Statements: RBI Free-Service and Reconciliation Controls Schedule 3 Balance Sheet Format, Vertical Balance Sheet, Ledger Grouping, Schedule 3 Builder Schedule 3 Corporate vs Non-Corporate, ICAI Guidance Note, ₹5 Crore Turnover Rule, MSME Format Schedule 3 Financial Builder, Corporate & Non-Corporate Financials, assureFinancials Cloud Guide Schedule 3 Financials Format, Division 1 Balance Sheet, Private Limited Financials, MCA Notes Schedule 3 Format in Excel, Schedule 3 Format Word, Cloud Schedule 3 Financial Builder Schedule 3 Format, Companies Act 2013 Balance Sheet, Profit and Loss Format, assureFinancials Schedule III Disclosures vs Form 3CD Reconciliation Schedule III Division II Disclosures, MSME Ageing, CWIP Ageing, 11 Key Ratios & Audit Defense Guide Schedule III Division II Ind AS Financial Statements & Tax Audit Reconciliations Schedule III Excel, Word and PDF Export Reconciliation Schedule III Financial Statements Preparation & Trial Balance Mapping Schedule III Negative Balances, Regrouping and Rounding Schedule III Para 7 & 8 Non-Taxable Supplies: High Sea Sales, In-Bond Sales & Merchanting Trade Schedule III Year-End Finalisation and Note Completeness Scientific-Research Asset Sales Scientific-Research Capital Costs in 2026–27 Scrap-Sale TCS in 2026–27: The Enacted 2% Rate, Scrap Definition and Manufacturing Declaration Secretarial Standard-2 (SS-2) General Meetings, AGM & EGM Quorum, Postal Ballot & Form MGT-14 Guide Secretarial-Audit Applicability Section 10(23C) Approvals, Sub-clauses (iv)/(v)/(vi)/(via), Form 10A vs 10AB, 85% Application Section 100 requisitioned EGM Section 102 material facts and interest disclosures Section 105 proxies; Rule 19; MGT-11; fifty members; ten percent Section 106 restrictions and split poll voting Section 10AA: Special Economic Zone (SEZ) Export Profit Deduction, Form 56F & Parity Principle Section 113 corporate members and creditor representatives Section 115 and Rule 23: special notice 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 119: inspection and copies of general-meeting minutes Section 123 life-insurance premiums and Schedule XV limits Section 124: Unpaid Dividend Account controls Section 126 Health-Insurance Premium Working Section 126 pending-transfer dividends, rights and bonus shares 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 129 E-Way Bill Vehicle Detention, Minor Clerical Mistakes Guide Section 12AB Trust Re-registration, Form 10A vs 10AB, Section 115TD Accreted Income & Specified Section 131 continuing home-loan interest and section 22 allocation Section 133 Donor Deduction and Qualifying Limit Section 134 Financial-Statement Signatures: Board Approval, Authorised Chairperson and Executive Sig Section 135 CSR Mandate, 2% Net Profit Spend, Ongoing Projects, Unspent CSR Account & MCA Penalties Section 135 Corporate Social Responsibility (CSR), 2% Spending Mandate, Schedule VII & Form CSR-2 Section 136 Financial-Statement Circulation: Shorter Delivery Needs Its Own Member-Consent Test 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 148A Income Tax Reassessment, 148A(b) Inquiries, 3 vs 5-Year Limits, Sanctions & Writs Guide Section 149 Independent Directors, Schedule IV Code, IICA Databank Test & Section 149(12) Immunity Section 151 and Rule 7 small-shareholder director proposals Section 152(6): Director Retirement by Rotation Section 16 Salary Deductions: ₹75,000 Standard Deduction & Professional Tax Section 16(4) ITC Time Limit, Finance (No. 2) Act 2024 Relief, GSTR-3B Delayed ITC, DRC-01 Defense Section 16(4) ITC Time Limit, Section 16(5)/(6) Retrospective Relief, November 30 Cut-Off & Writs Section 161 Director Tenure Section 162: Individual Director-Appointment Resolutions Section 164 & 167 Director Disqualification, 3-Year Return Default, DIN Deactivation & Writs Guide 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 172 Director-Appointment Defaults Section 173 Board Meetings, Secretarial Standard-1 (SS-1) ICSI, Virtual Meetings (VC/OAVM), Section Section 180 Borrowing Limits and Temporary Loans Section 180 Undertaking Disposal Approval Section 181 Charitable Contribution Approval Section 183 defence-fund contributions Section 185 Loans to Directors, WOS Exemption, Special Resolution Scheme & Principal Business Test Section 186 Inter-Corporate Loans, Guarantees & Investments, 60%/100% Limits, Form MBP-2 & Penalties 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 Approvals, Arm's Length & Form AOC-2 Guide 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 Cash Withdrawal TDS, ₹1 Cr Limit, 2%/5% Non-Filer Rates & Banking Exemptions Guide 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 on Goods Reconciliation Section 194Q TDS vs Section 206C(1H) TCS, ₹50 Lakh Limit, ₹10 Cr Turnover & Priority Rules 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 Business Benefits TDS, ₹20,000 Limit, CBDT Guidelines, Dealer Incentives & Compliance Section 194R TDS on Business Benefits, CBDT Guidelines, Valuation Rules & Section 271C Defense Section 194R TDS on Business Benefits, Perquisites & Dealer Conferences Section 194S Crypto TDS, 1% Withholding, ₹50,000 / ₹10,000 Limits, P2P Trades, Form 26QE & Circulars 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 195 Withholding Tax, Foreign Vendor Payments, Royalty, FTS, Form 15CA 15CB, DTAA Section 196 executive appointment term and age tests Section 197 Form 13, NRI Lower TDS Certificate, Sale of Immovable Property, Capital Gains Tax Section 197 Remuneration Limits, Section 198 Net Profit Calculation, Schedule V Loss-Making Limits Section 198 Compensation Bridge Section 199 recovery after financial restatement Section 2(22)(e) Deemed Dividend, Loans to Shareholders, Accumulated Profits, Commercial Advances Section 202 exit compensation and ceiling 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 23 Rent Arrears and Later Recoveries Section 233 Fast Track Mergers, Small Companies & WOS, Regional Director & Form CAA-11/12 Guide 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 248 Strike Off, Voluntary Form STK-2, Indemnity STK-3, Director Liability & NCLT Revival Section 263 PCIT Revision, Twin Conditions (Erroneous & Prejudicial), Lack of Inquiry & ITAT Relief Section 269SS & 269T Cash Loans, ₹20,000 Threshold, Journal Entries & Section 271D/271E Penalties 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 40(b) Book Profit and Partner Payment Calculation Section 40(b) Partner Remuneration, 12% Interest on Capital, Partnership Deed, Book Profit 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 & Form 3CD Disclosures 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 454 Company Adjudication Appeals Section 454A Repeat Defaults Section 455 Dormant Company Status, Form MSC-1, Form MSC-3 Annual Return & Inactive Companies Guide Section 47 Poll Entitlements: Paid-Up Capital, Preference Shares and Two-Year Dividend Non-Payment Section 48 Variation of Shareholder Class Rights Section 50AA Specified Mutual Funds, Market Linked Debentures, STCG Deeming Fiction & NAV Taxation Section 50C Stamp Duty Valuation, 10% Safe Harbour, DVO Reference & Section 43CA/56(2)(x) Interplay Section 51 Dividend Allocation: Articles Authority, Partly Paid Shares and Gross-to-Payment Reconcil Section 52 Securities-premium Reconciliation Section 53 Discounted Share-Issue Review 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 Security-Certificate Delivery Calendar Section 56(2)(viib) Angel Tax, Finance Act 2024 Abolition, Rule 11UA Valuation & Past Assessments Section 56(2)(x) Deemed Gift Income, Rule 11UA Share Valuation, Stamp Duty Variance & Exemptions Section 56(2)(x) Deemed Gift Taxation & Rule 11UA Valuation Section 58 Refusal Appeals and NCLT Procedure Section 59 Member-Register Rectification: Ownership Evidence, Depository Records and the Ten-Day Ord 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 63 Bonus-Share Feasibility 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 Cash Credits, Share Capital & Unsecured Loans Defense, Section 115BBE 78% Tax Section 68 Unexplained Cash Credits, Share Capital, Section 115BBE & Three-Fold Proof Section 73-76 Acceptance of Deposits & Form DPT-3 Annual Return Section 78 recovery timing and early directions Section 80-IAC Startup Deduction, Form 10CCB & Form 3CD Clause 33 Reporting Section 80C Investment Planning, Section 80CCE ₹1.5L Limit & ELSS vs PPF Section 80D Health Insurance Tax Deduction, Senior Citizen Bills & Check-Ups Section 80DDB Critical Illness Medical Deduction: ₹40K/₹1L & Rule 11DD Section 80EE & 80EEA First-Time Homebuyer Deduction: ₹1.5L Extra Interest Section 80EEB: ₹1.5 Lakh Tax Deduction on Electric Vehicle (EV) Loans Section 80GG House Rent Deduction: No HRA, ₹5,000 Limit & Form 10BA Rules Section 80GGA: 100% Deduction for Scientific Research & Rural Development Section 80JJAA Deduction for New Employment (Form 10DA) Section 80M: Deduction in Respect of Inter-Corporate Dividends Section 80U & 80DD Disability Tax Deductions: ₹75K/₹1.25L Flat & Form 10-IA Section 82 Satisfaction of Charges, Form CHG-4, Section 87 RD Condonation & ROC Notice in Form CHG-5 Section 85 business-transfer GST liability Section 86 agent and principal liability Section 88 Company Registers: Class-Wise Holdings, Depository Reconciliation and Foreign Registers Section 89 Relief on Salary Arrears, Form 10E Filing, Table A Tax Differential & ITR Rules Section 9(5) ECO Liability, Section 52 TCS, Food Delivery, Cab Aggregators and GSTR-8 Section 90 Significant Beneficial Ownership (SBO), 10% Threshold, Forms BEN-1 to BEN-4 & Penalties 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 Deduction Cap, 30% EBITDA Limit, ₹1 Cr Threshold, Form 3CEB & Carry Forward 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 Securities Subscription Commission Securities-Interest TDS in 2026–27: Corporate Debentures, the ₹10,000 Threshold and Coupon Reconcili Segment Reporting under IFRS 8 & Ind AS 108, CODM & Aggregation Self-Constructed PPE under Ind AS 16 Seller Fails to Deliver Goods Service security deposits and GST consideration 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 Share Capital Alteration Notice SH-7 Share-capital alterations under section 61: subdivision, consolidation and cancellation of unissued Ship-manning and crew-management foreign-currency accounts Shipping and airline agent foreign-currency accounts Shops & Establishments Shorter-Notice General Meetings: Section 101 AGM Headcounts and EGM Consent Calculations Shutdown and continuation financial analysis Significant Beneficial Ownership (SBO) u/s 90: 10% Threshold, Form BEN-1 & BEN-2 Significant Beneficial Ownership: Section 90, BEN Rules, Multi-Tier Holdings & NCLT Significant Economic Presence (SEP) & Digital Permanent Establishment Significant economic presence; Rule 13; section 9(9); threshold reconciliation Singapore Article 18 government service Singapore dividend underlying-tax credit Singapore employment treaty and FTS salary exception Singapore service PE and fiscal-year monitoring Singapore treaty Article 20 student and trainee receipts Single-Partner LLPs Site Restoration Funds in 2026–27 Skill-Development Projects in 2026–27 Small Companies Schedule 3 Format, Section 2(85), Cash Flow Exemption, assureFinancials Small Companies Section 2(85), CARO 2020 Exemption, Cash Flow Relief & Board Disclosures Guide Small Company Status in 2026–27 Smart Auto-Grouping Schedule 3, Trial Balance Mapping, ERP Ledger Classification, assureFinancials Software Learning Software Licence Purchases on Extended Credit Software and Practical Learning Soiled-note exchange at banks: the 20-piece and ₹5,000 limits and seven-day bulk receipt Special-Reserve Deductions Special-order profitability and funding analysis Specific Goods Not Ready for Delivery Specified Disease Medical Treatment Deduction Specified Domestic Transactions under Section 92BA, Section 80A & Form 3CEB Specified-Business Losses in 2026–27: Section 114 Set-Off and the Separate Eligibility Register Specified-Institution Interest in 2026–27 Speculation Business Losses in 2026–27: Section 113, Four-Year Expiry and Company Share Trading Spouse Remuneration in 2026–27: Section 99’s Substantial-Interest Test and Professional-Income Stale Cheques and Drafts: RBI’s Three-Month Rule and a Treasury Revalidation Register Stock Insurance Premiums in 2026–27 Stopping Goods in Transit under Sections 50–52 Strike-Off of Defunct Companies under Section 248 (Form STK-2) Striking Off LLP under Rule 37, Form 24 Filing, Statement of Account & ROC Closure Guide Subsequent Events Audit under SA 560, Adjusting vs Non-Adjusting Events Suit for the Price of Goods Supplier early-payment discounts and funding MIS T-Shape to Schedule 3 Vertical Format, Non-Corporate Transition, ICAI Guidance Note, assureOffice TDS & Payroll TDS & TCS TDS on Rent (Sec 194-I vs 194-IB Form 26QC) & GST Reverse Charge (RCM) on Rent TNMM Transfer Pricing Benchmarking, Database Filters & Working Capital Adjustments Guide TReDS Platform vs Bank Factoring, MSME Receivables Discounting, Working Capital Guide Tally to Schedule 3 Balance Sheet, Tally Prime Trial Balance, Financials Conversion, assureOffice Target costing and lifetime product-profit MIS Tax Audit Tax Audit Form 3CD Clause 26 & Section 43B Statutory Dues Tax Compliance Tax WDV after Non-Computation Periods Tax on Gold India, 3% GST on Jewellery, Making Charges, Budget 2024 LTCG Rates, SGB Tax Exemption Tax on Income Included in Another Person’s Assessment: Section 100 Demand and Joint-Liability Taxation of Business Trusts (REITs & InvITs) under Section 115UA & 56(2)(xii) Tea, Coffee and Rubber Development Accounts in 2026–27 Telecom Spectrum and Licence Transfers Temporary FDI foreign-currency account closure Throughput accounting and bottleneck production MIS Title Reserved Until Payment Trade Association Shortfalls in 2026–27 Trade Bad Debts in 2026–27 Trade Credit Regulations 2018, Supplier's Credit vs Buyer's Credit, Capital Goods vs Non-Capital Trading Liabilities Written Back Transfer Pricing Transfer Pricing Section 92D Master File, Rule 10DA Form 3CEAA, CbCR Form 3CEAD & Penalties Guide Transfer Pricing for Marketing Intangibles, AMP Expenses & DEMPE Functions Transfer-Linked Director Payments: Section 191 Approval Before Receipt and the Trust Consequence Travel Forex Cash-Form Limits Travel Forex Rupee Payment Mode Trial Balance Regrouping, Negative Balances, Rounding-Off Schedule 3, assureFinancials Turnkey Power Projects in 2026–27 UIN GST Refund Evidence Unallocated Corporate Receipts Undisclosed Income: Section 120 Loss and Unabsorbed-Depreciation Bar in 2026–27 Unit Economics, Contribution Margin & SKU Rationalization Unlisted Bond Exits in Tax Year 2026–27 Unlisted Company Buyback Finance Precheck Unlisted-Company Duplicate Share Certificates: Rule 6, the ₹50 Fee Ceiling and SH-2 Controls Unpaid-Seller Liens under Sections 45–49 Unpaid-Seller Resales Unquoted-Share Transfers in 2026–27 Unrealised Rent under Rule 21 Unsold Property Held as Stock in 2026–27 Unsolicited Credit Cards: RBI Charge Reversal, Twice-the-Charges Penalty and Consent Evidence Void Agreements and Contracts Becoming Void Voluntary Accounting-Policy Changes under Ind AS 8 Voluntary Financial-Statement Revision Voluntary Strike-Off of Companies u/s 248(2): Form STK-2, STK-3, STK-4 & C-PACE Voluntary retirement compensation: section 19 and Rule 20 Voluntary-Retirement Payments in Tax Year 2026–27 WOS Expense-to-Equity Issue under NDI Schedule I Wearable Card Form Factors When an unlisted company needs a vigil mechanism: Rule 7 and the ₹50 crore borrowing test Whole-Time KMP under Section 203: Six-Month Vacancies, Subsidiary Sharing and Second-MD Approval Withdrawing a GST First Appeal Working-Capital MIS and Cash-Conversion Analysis Wrong IGST credit utilisation and interest Wrong-Court Time under Section 14 Wrong-Head GST Refund: Section 77 and IGST Section 19 Wrong-Quantity Goods Deliveries Year-End Audit Finalization, Schedule 3 Checklist, Audit Defense, assureFinancials Cloud Guide Zoho Books Trial Balance to Schedule III Zoho Books to Schedule 3 Financials, Cloud Trial Balance Import, Schedule 3 Automation, assureOffice e-Form AOC-1
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