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Compounding Regulations under FEMA

  Affluence Advisory    20 February 2025 at 08:29

Compounding of contraventions is a voluntary process where an individual or entity admits a contravention under any provision of law and seeks to settle the matter by paying the compounding fees, thus avoiding lengthy legal proceedings and hefty penalties that arise due to the committed contraventions.



Is Your International Payment Taxable? A Practical Guide to Separating Business Profits from Royalty and Technical Fee

  CA. Bhavik P. Chudasama    25 November 2025 at 10:21

A practical guide to distinguishing business profits, royalties, and technical fees in international payments. Understand how contracts, DTAA rules and Form 15CA/CB requirements shape taxability, compliance, and certification, complete with real examples and clarity on grey areas.



Analysis of GST Council's Decision on Issues pertaining to Taxability of Vouchers

  Vivek Jalan    02 January 2025 at 08:41

In a significant move to address long-standing concerns regarding the taxability of vouchers under GST, the GST Council made certain recommendations



Finance Bill 2026: Balancing Flexibility With Compliance Discipline

  Raj Jaggipro badge    16 February 2026 at 09:16

Clause 83 of the Finance Bill, 2026 proposes substitution of Sections 427 and 428 of the Income-tax Act, 2025, introducing a structured fee framework for delayed returns, audit reports, financial transaction statements, and accountant certifications, effective April 1, 2026.



Harnessing Artificial Intelligence for Analytics in Small and Medium-Sized Firms

  Sundaran.D    22 May 2024 at 08:45

Let's delve deeper into how SMEs can effectively leverage AI to enhance their analytics capabilities, enriched with practical examples.



NBFC Factors: Meaning, Role & RBI Regulations in India

  Affluence Advisory    17 March 2025 at 08:28

A NBFC-Factor is a type of Non-Banking Financial Company (NBFC) that is primarily engaged in the business of factoring.



Breaking the Mold: Exciting Career Paths for CAs Beyond the Audit Room

  OneShotCA    10 February 2026 at 06:50

Think CA careers are limited to audit and tax? Think again. Explore high-growth career paths for Chartered Accountants from investment banking and fintech to consulting, wealth management and entrepreneurship.



Valuing Securities Using the Option Pricing Method

  ValuGenius Advisors LLP    28 August 2024 at 14:17

The option pricing method (OPM) is a widely used approach for allocating equity value to various securities within the intricate capital structures of privately held companies.



Understanding Rights, Duties and Liabilities of a Director in a Company

  Ishita Ramani    04 June 2024 at 08:34

A company is an imaginary person, ethereal and invisible. A living being possesses both hands and a mind, which enable them to take action, making them capable of making decisions and exhibiting knowledge and intention.



Bulk Emails from @IncomeTaxIndia on ITR Discrepancies

  Mitali    17 December 2025 at 16:32

Income Tax is sending bulk mails on ITR-AIS mismatches, even for genuine buys funded from savings, loans or gifts. Know why?




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