Articles by CA Sundram Gupta, FCA

ITR Filing for Proprietors, Partners & Directors AY 2026-27: What's New Under the Income Tax Act 2025?

Posted by CA Sundram Gupta, FCA 29 June 2026 2151 Views

Filing ITR for AY 2026-27? Understand the key differences between the Income Tax Act, 1961 and the Income Tax Act, 2025. Learn how business owners must manage dual compliance, new section numbers, TDS changes, presumptive taxation, tax audit provisions, ESOP taxation, and loss carry-forward rules during the transition period.

MCA Compliance Relief 2026: DPT-3 Extension, CCFS Deadline & Complete ROC Filing Calendar

Posted by CA Sundram Gupta, FCA 27 June 2026 2562 Views

MCA compliance relief after the June 2026 Data Centre fire: DPT-3 extension, CCFS-2026 deadline, ROC filing calendar, AGM due dates, DIR-3 KYC changes, and director disqualification risks explained.

GSTR-2B Mismatch and ITC Protection: The Complete 2026 Playbook

Posted by CA Sundram Gupta, FCA 26 June 2026 3355 Views

Understand GST ITC rules in 2026: IMS, GSTR-2B, Section 16(4), DRC-01C notices, supplier defaults, and GSTAT appeal deadlines explained.

Income Tax Notice Triggers for Startups & SMEs: 7 Red Flags That Can Lead to Scrutiny in AY 2026-27

Posted by CA Sundram Gupta, FCA 17 June 2026 1712 Views

With AI-driven tax scrutiny expanding in AY 2026-27, startups and SMEs face greater notice risks. Discover the top tax return mismatch triggers and the reconciliation steps needed to stay compliant and avoid scrutiny.

Complete ITR Filing Guide for Private Limited Companies & Startups for AY 2026-27

Posted by CA Sundram Gupta, FCA 15 June 2026 1254 Views

AY 2026-27 ITR-6 filing explained for companies and startups: applicable tax law, return due dates, advance tax, director salary planning, startup tax incentives and common mistakes to avoid.

GSTAT Appeals: A Practical Filing Guide to Pre-Deposit, Timelines and Procedure

Posted by CA Sundram Gupta, FCA 13 June 2026 1590 Views

Learn how to file a GSTAT appeal in 2026, including eligibility, bench selection, pre-deposit rules, filing fees, documentation, limitation periods and the crucial 30 June 2026 deadline for legacy GST disputes.