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The Income-tax Act, 2025 applies from 1 April 2026, and the Income-tax Act, 1961 is repealed from that date. For capital gains, the date that decides which Act governs a transaction is the date of…
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…
You want to retain your best people. You've heard about ESOPs. Maybe someone mentioned Phantom Stock. Your CA says "just do ESOPs" because that's what everyone does. Here's the problem: "what everyone does" is exactly…
On January 6, 2026, the Reserve Bank of India notified the FEMA (Guarantees) Regulations, 2026, replacing a framework that had governed cross-border guarantees since 2000. For founders with overseas subsidiaries, startups raising cross-border capital, and…
