A quiet but fundamental change has reshaped how GST returns work in India. Since the July 2025 tax period (returns filed from August 2025), the auto-populated outward tax liability in Form GSTR-3B is hard-locked. The…
The Corporate Laws (Amendment) Bill, 2026 is the most significant proposed rewrite of the Companies Act, 2013 and the LLP Act, 2008 in years. It was introduced in the Lok Sabha on 23 March 2026…
For more than four decades, only four cities, Delhi, Mumbai, Kolkata and Chennai, let a salaried employee claim House Rent Allowance (HRA) exemption at 50% of salary. Everywhere else was capped at 40%. The Income-tax…
Unit Economics 101: The 6 Numbers Investors Stress-Test in Indian Startups (2026) I have sat on the founder's side of enough fundraising conversations to know the exact moment a pitch changes gear. It is not…
If your business ever bills goods to one address and ships them to another, a quiet change to the E-Way Bill system is about to become unavoidable. GSTN has deferred two new functionalities from 15…
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…
