Income Tax

Key Changes in Tax Audit Reporting Requirements

An overview of recent amendments affecting Form 3CD reporting obligations.

Income Tax

Understanding Presumptive Taxation for Small Businesses

When Sections 44AD and 44ADA apply, and what records to still maintain.

GST

Understanding Input Tax Credit Reconciliation

A practical approach to reconciling GSTR-2B with purchase registers.

GST

GST Annual Return Filing: A Practical Checklist

Preparation steps for GSTR-9 and GSTR-9C ahead of the filing deadline.

Corporate Law

Compliance Calendar for Private Limited Companies

Annual ROC filings and statutory timelines every director should track.

Corporate Law

Related Party Transactions Under the Companies Act

Approval thresholds, disclosures and documentation for RPTs.

Compliance Alerts

Upcoming Regulatory Deadlines This Quarter

A consolidated view of key tax, ROC and labour law due dates.

Regulatory Circulars

Summary of Recent CBDT Circulars

A plain-language summary of notifications relevant to businesses.

Financial Planning

Structuring Cash Flow for Seasonal Businesses

Working capital planning approaches for businesses with cyclical revenue.

Business Insights

What Founders Should Know Before Raising Capital

Financial readiness considerations ahead of an institutional funding round.

Publications

Our Note on Ind AS 115 Revenue Recognition

A technical note on applying the five-step revenue recognition model.