Articles and professional updates on developments in taxation, regulatory and allied matters, published for general information and professional updation. This material does not constitute advice or any offer or solicitation of work.
India's income-tax law has been rewritten for the first time in six decades. The pillar guide — what changed, what merely moved, and what it means for individuals, NRIs and businesses from 1 April 2026.
How to stop the buyer deducting tax on the full sale price — the new Form 128 process, timelines and what the assessing officer asks for.
The rates that actually apply after July 2024, who must deduct, Form 27Q vs 26QB, and the mistakes that cost sellers lakhs.
Moving funds out of an NRO or NRE account — the certifications banks ask for, the USD 1 million scheme and the limits that apply.
The day-count rules that decide what India can tax — and how the RNOR window can save you tax in your first years back.
Tax Residency Certificate, Form 10F and the country-by-country detail (US, UAE, UK) that turns a treaty on paper into real relief.
Cost of acquisition, holding period, TDS and repatriation when the property came to you through inheritance.
What the new Act means for NRIs — residential status, TDS on property, repatriation forms and the section numbers that moved.
The end-to-end path — entity choice, incorporation, the resident-director rule, PAN/TAN/bank, and the first RBI filing — in plain steps.
The 30-day clock, the valuation certificate, the FIRC and the CS certificate — what RBI needs when you issue shares to a non-resident.
Which India vehicle fits your plans — what each one can and can't do, how each is taxed, and which RBI route applies.
How to tell whether your investment needs government approval — sector caps, the automatic route, and where the lines fall.
The annual return every company with foreign investment must file — including dormant ones — and what happens if you miss it.
Every Indian company needs a director resident in India. Here's what that means and the clean ways foreign founders meet it.
Turnover thresholds, when registration becomes mandatory, and the January 2026 rule changes that caught a lot of businesses out.
E-invoicing down to ₹5 crore, auto-suspension for missing bank details, the three-year filing cut-off — and what to do about each.
How to choose the right structure — on tax, liability, compliance load and how easily you can raise money later.
When a tax audit kicks in, the turnover thresholds, Forms 3CA/3CB/3CD, and the deadlines you can't afford to miss.
What it really takes to register a private limited company — documents, government fees, and a realistic timeline.
The tax holiday, the exemptions and the credibility — whether your startup qualifies and how the application works.
Section 194-IA becomes 401, 195 becomes 393 — the renumbered TDS landscape, the new forms and what deductors must change.
Property, the 12.5% LTCG rate and the indexation option — how the rewritten Act treats your gains from 1 April 2026.
Audit thresholds, presumptive taxation and compliance under the new Act — what continues, what moves, what to prepare for.
The new Act retires “previous year” and “assessment year” for one term: the tax year. What it means for your filings.
80C, 54, 44AB, 139 — where the sections you actually use have moved under the Income-tax Act 2025, in one reference.
What changes and when — the forms, the dates and the transition rules for the first return filed under the new Act.
New articles are added from time to time.
The material in this section is published for general information and professional updation only and does not constitute advice or any offer or solicitation of work.
