If your firm has open Section 148 reassessment notices on its desk on April 1, 2026, the Income-tax Act 2025 changes nothing about how those files are handled. That is the load-bearing message of the…
Fifty-three days. That is the runway your company has before MCA21 V2 stops accepting fresh filings on June 30, 2026 and slides into read-only mode on July 1. If you are a founder or CFO…
The Companies (Significant Beneficial Owners) Rules, 2018 amendment that takes effect April 1, 2026 looks, at first glance, like a routine portal upgrade. It is not. It rewires how every Indian company maintains, files, and…
Note: All section references in this article are to the Income-tax Act 2025 (effective April 1, 2026), which has re-enacted the corresponding provisions of the Income-tax Act 1961 without substantive change to the transfer pricing…
If you are a founder or a finance leader running multi-state operations across India, your registered office may now sit under a different ROC than the one printed on your incorporation certificate. The MCA quietly…
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.…
