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…
Quick summary: Section 536 Sub-Clause 5 of the Income-tax Act 2025 expressly preserves every loss carry-forward, depreciation, MAT credit, and AMT credit determined under the 1961 Act. The carry-forward window does NOT restart on April…
Key Takeaways Series A due diligence typically reviews 80 to 100 documents across 8 categories: corporate, financial, tax, regulatory, IP, HR, commercial, and compliance. Most Indian startups have 30 to 40 of these ready when…
Key Takeaways SEBI notified the AIF Second Amendment Regulations 2026 on April 15, 2026, creating an "Inoperative Fund" classification for AIFs that cannot deploy capital in time. Regulation 29 now requires every AIF to file…
The Income-tax Act 2025 came into force on April 1, 2026. Your AY 2026-27 income tax return will still be filed under the Income-tax Act 1961. That single fact will resolve about 80 percent of…
Key Takeaways A Delaware Flip moves the parent company to the US. A Reverse Flip moves it back to India. The Delaware Flip triggers Indian capital gains tax at an effective rate of about 14.95…
