In the Union Budget 2026, Finance Minister Nirmala Sitharaman prioritized simplifying compliance and making tax filing more convenient, rather than introducing ...
Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.
Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.
26 February 2026
141 Views
Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.
Form 121 income tax replaces 15G and 15H for all taxpayers. Know who can file, how to submit and save tax now.
25 February 2026
399126 Views
Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...
25 February 2026
4652 Views
The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.
25 February 2026
137 Views
Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.
GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.
25 February 2026
576 Views
Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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