If your startup is finally turning profitable, Section 80-IAC of the Income-tax Act, 1961 is the single most valuable relief on the table: a 100% deduction of business profits for three years. The Finance Act,…
Every June, a quiet sorting happens inside the Income-tax Department. Most returns filed in the previous year are left alone. A small set is pulled out for complete scrutiny, and for those taxpayers the next…
Most founders treat vendor payment timing as a cash-flow decision. For one category of supplier, it is now a tax decision. If your startup pays a registered micro or small enterprise beyond the statutory window,…
If you hold a Director Identification Number (DIN), the rule you have followed every year just changed. DIR-3 KYC, the annual director identity confirmation, is no longer annual. The Ministry of Corporate Affairs has moved…
Two depreciation regimes now sit on either side of one date. The Income-tax Act 2025 has been in force since 1 April 2026, yet the tax audit your finance team is closing this season, the…
The Income-tax Act 2025 replaced the Income-tax Act 1961 on April 1, 2026. For founders and finance leaders running cross-border transactions, the practical question this filing season is simple: when you file Form 3CEB in…
Key Takeaways A cap table that reconciles in Excel is not the same as a cap table that survives due diligence. Six structural issues commonly hide inside what founders describe as "clean". The most expensive…
The GSTAT Cohort-D e-filing window closes June 30, 2026. As of today, 35 days remain. NIC portal data shows roughly 14 percent uptake against the ~5,200 estimated filings nationally, which means 86 percent of pre-April…
The Income-tax Act 2025 takes effect from April 1, 2026, but most capital-gains files on a practitioner's desk this March will still be governed by the 1961 Act. The hinge that holds this together is…
If your startup has ever explored raising foreign debt, or if your CA has advised foreign portfolio investors on Indian allocations, the compliance landscape just shifted. RBI's A.P. (DIR Series) Circular No. 05, dated April…
