If your Indian entity has any cross-border related-party transaction, this provision can convert a paper-only transfer pricing adjustment into a real cash repatriation deadline, and a daily-accruing tax liability. Section 92CE of the Income-tax Act,…
Most CA practices we have spoken to in the last fortnight do not have a written V2-to-V3 migration plan. A few have a rough mental list. None have inventoried Class 2 DSCs across their client…
Key Takeaways FEMA penalties can be up to 3x the contravention amount for ongoing violations. RBI's compounding facility lets you self-report and settle penalties before enforcement action. The compounding fee depends on the contravention amount,…
The Calcutta High Court has handed startup founders, manufacturing CFOs, and their advisors a meaningful win that very few will notice in the news cycle. On April 21, 2026, in M/s Graphite India Ltd vs…
If your business is sitting on a GST first-appeal order from 2018, 2019, or 2022 that has gone nowhere, you have 66 days to make a decision. After June 30, 2026, that order is final.…
If you manage or sponsor an Alternative Investment Fund in India, SEBI's 2026 Amendment Regulations (published April 21, 2026) have introduced three shifts that deserve more attention than the regulatory press has given them. Two…
Key Takeaways ESOPs in India are not taxed at the time of grant. The tax event happens later. At exercise, the difference between Fair Market Value (FMV) and exercise price is taxed as perquisite (salary…
The Ministry of Corporate Affairs has opened a 92-day window under the Companies Compliance Facilitation Scheme 2026 (CCFS-2026). From April 15 to July 15, 2026, companies sitting on pending annual filings can settle at 10%…
On April 13, 2026, the Department for Promotion of Industry and Internal Trade (DPIIT) notified Fund of Funds for Startups 2.0 in the Gazette of India. If you are a founder, an AIF manager, or…
The Income-tax Act 2025 is barely two weeks old, and the forms are already getting patched. On April 10, 2026, CBDT issued seven corrigendum notifications (Nos. 57 to 63/2026) correcting errors across every single ITR…
