Articles by CA. Keshav Kumar

GST Composition Scheme 2026-27: Rates, Rules & Eligibility

Posted by CA. Keshav Kumar 11 July 2026 535 Views

Understand the GST Composition Scheme for FY 2026-27. Learn about eligibility, tax rates, compliance, and legal framework. Make informed choices.

TDS Reconciliation: Fix Form 26AS Mismatches & Claims

Posted by CA. Keshav Kumar 10 July 2026 1103 Views

Learn how to reconcile TDS with Form 26AS, understand common mismatches, and discover remedies under the Income Tax Act to resolve issues and claim your refunds.

ITR-3 Filing AY 2026-27: Due Dates, Changes & Tips

Posted by CA. Keshav Kumar 08 July 2026 6064 Views

Understand ITR-3 applicability for FY 2025-26 (AY 2026-27). Discover new due dates, form changes, and essential pre-filing checks for a smooth tax submission.

TDS on Partner Payments: Section 393(3) vs 194T

Posted by CA. Keshav Kumar 06 July 2026 5499 Views

Understand TDS on partner remuneration & interest under the Income Tax Act, 2025 (Sec 393(3)) vs 194T. Learn about the transition & compliance.

New PRB Portal: What Chartered Accountants Need to Know

Posted by CA. Keshav Kumar 03 July 2026 234 Views

Discover the ICAI's new Peer Review Board web portal launched on CA Day 2026. Learn how it streamlines the peer review process for practice units and what it means for your firm.

Filing Your ITR for AY 2026-27: Key Points to Verify in the Final Weeks

Posted by CA. Keshav Kumar 02 July 2026 3387 Views

Filing your ITR for AY 2026-27? Avoid common mistakes by checking due dates, AIS/TIS/Form 26AS reconciliation, tax regime selection, e-verification requirements, self-assessment tax payments, loss carry-forward rules, and revised return deadlines before filing.

Why July 1 Matters to Every Chartered Accountant in India

Posted by CA. Keshav Kumar 01 July 2026 1943 Views

Discover the history behind CA Day in India and how the Chartered Accountants Act, 1949 led to the creation of the Institute of Chartered Accountants of India (ICAI), shaping a profession that continues to drive financial accountability, governance, and economic growth.

Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default

Posted by CA. Keshav Kumar 30 June 2026 8490 Views

Eight years into GST, ITC remains the most litigated area of compliance. Learn the key risks under Sections 16 and 17, supplier-default issues, blocked credits, recent relief under Sections 16(5) and 16(6), IMS, Rule 88C/88D notices, and practical strategies businesses can adopt to protect GST credits and avoid costly disputes.

TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES

Posted by CA. Keshav Kumar 24 June 2026 1627 Views

A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.

Old vs New Tax Regime for FY 2025-26: Which One Actually Saves You More?

Posted by CA. Keshav Kumar 20 June 2026 1001 Views

Confused between the Old and New Tax Regime for FY 2025-26 (AY 2026-27)? This detailed guide breaks down the latest tax slabs, Section 87A rebate, standard deduction benefits, eligible deductions, and filing requirements to help you identify the regime that can minimize your tax liability.