# taxroutine.com

> Simplifying Taxation, Empowering Finances


## Posts

- [Unveiling the process of GST Refunds](https://taxroutine.com/unveiling-the-process-of-gst-refunds-in-rfd-01/): GST Refunds refer to claiming of excess taxes paid by the recipient in the case of Zero rated supplies of goods or services , claiming of tax paid on deemed exports of goods, claiming unutilized input tax credit.
- [Ind-AS vs AS (Ind GAAP) : Which is better? - A Comprehensive Comparison](https://taxroutine.com/ind-as-vs-as/): A comprehensive comparison of Ind-AS vs AS discussing the major differences, pros and cons and what is a better alternative.
- [CBDT Notifies ITR-B - Income Tax Return for Block Assessment](https://taxroutine.com/cbdt-notifies-itr-b-it-return-for-block-assessment/): CBDT has introduced Form ITR-B on 7th April 2025 through Notification No.07/2025 for filing returns related to Block Assessment through Income - Tax (Tenth Amendment) Rules 2025.
- [Decoding Accounting Standard 4 (AS 4) - Contingencies and Events Occurring after Balance Sheet Date](https://taxroutine.com/accounting-standard-4/): In this blog we discuss the provisions of Accounting Standard 4 (AS 4), Events occurring after balance sheet date along with examples and provisions.
- [Understanding the Essential Elements of Financial Statements: A Concise Overview](https://taxroutine.com/elements-of-financial-statements/): The essential elements of financial statements are discussed in this blog post to give a basic idea of a financial statement
- [ATMs to become Costlier from May 1!](https://taxroutine.com/atm-charges-hiked/): It is a pleasant morning in the month of May! You withdraw Rs. 1,000/- from your bank account through an ATM and Alas!!!! Your account gets debited by Rs.
- [Navigating the Maze: Understanding Online Gaming Tax in India (2025)](https://taxroutine.com/online-gaming-tax-india-guide-2025/): India's online gaming industry is booming!
- [CBDT Notifies 30th April as Due date for Vivad Se Vishwas](https://taxroutine.com/cbdt-notifies-due-date-for-vivad-se-vishwas/): The Direct Tax Vivad Se Vishwas Scheme, 2024 (hereinafter referred as DTVSV Scheme,2024) has been enacted vide Chapter IV of Finance (No.2) Act, 2024 to provide for dispute resolution in respect of pending income tax litigation.
- [How to Download Public Documents in MCA 21 Portal](https://taxroutine.com/how-to-download-public-documents-in-mca21-portal/): The term "Public Documents" is not expressly defined in the Companies Act, 2013.
- [Master Effortless Filing of Form 26QB | TDS on Property Sale](https://taxroutine.com/filing-form-26qb/): Learn how to file Form 26QB for TDS on sale of property. Step-by-step filing guide with real examples, FAQs, and practical tips to avoid penalties.
- [Decoding Accounting Standard 3 (AS3) – Cash Flow Statements](https://taxroutine.com/accounting-standard-3/): In this blog we try to explain the provisions of Accounting Standard 3 (AS 3), Cash Flow Statement along with examples and provisions.
- [How to Open a Trading and Demat Account with Groww.in: A Smooth Experience for Beginners and Experts Alike](https://taxroutine.com/opening-demat-account-with-groww/): Start your investment journey in Equity Markets by opening a trading & demat account with Groww. This blog discusses the steps, advantages and pricing involved
- [How to Start Investing in the Indian Equity Market? : Your 2025 Guide](https://taxroutine.com/investing-in-indian-equity-market-2025/): Learn how to start investing in the Indian equity market in 2025. Understand the basics, find the right platforms, and make informed investment decisions. Start building your wealth today!
- [Taxation of Virtual Digital Assets (2025)](https://taxroutine.com/taxation-of-virtual-digital-assets/): Explore the taxation of Virtual Digital Assets in India under the Income Tax Act. Learn provisions, need, disadvantages, and changes over time.
- [Decoding Accounting Standard 2 (AS 2) – Valuation of Inventories](https://taxroutine.com/accounting-standard-2/): Accounting Standard 2 (AS 2) provides comprehensive guidelines on the valuation of inventories, ensuring that financial statements reflect a true and fair view of an enterprise's financial position.
- [Understanding Reciprocal Tariffs: Trump’s 26% Tariff on India and Its Far-Reaching Impact](https://taxroutine.com/reciprocal-tariffs-on-india/): Explore Trump’s 26% reciprocal tariffs on India, their impact on consumers, businesses, and the Indian government’s role in 2025.
- [Decoding Accounting Standard 1 (AS 1) – Disclosure of Accounting Policies](https://taxroutine.com/accounting-standard-1/): Accounting Standard 1 (AS 1) deals with the disclosure of significant accounting policies followed in preparing and presenting financial statements.
- [Latest Update on MSME](https://taxroutine.com/latest-update-on-msme-2025/): The Ministry of Micro, Small and Medium Enterprises has issued notification no. S.O.
- [TDS and TCS Due Dates for Payment & Return Filing – A Complete Guide](https://taxroutine.com/tds-and-tcs-due-dates-for-payment/): Learn about TDS and TCS due dates for payment and return filing in India as per the Income Tax Act. Avoid penalties and stay compliant with our complete guide.
- [Compliance Calendar - April 2025](https://taxroutine.com/compliance-calendar-april-2025/): Know the compliances which are to be complied with for the month of April 2025 as per Income Tax, GST , PF and ESI.
- [Waiver of Levy of Interest u/s 201(1A)(ii)/206C(7)](https://taxroutine.com/waiver-of-levy-of-interest-u-s-2011aii-206c7/): who has collected the TDS but has failed to pay the same on or before the due date for payment.
- [Key Changes in Form 3CD](https://taxroutine.com/key-changes-in-form-3cd/): The CBDT vide notification no. 23/2025 has issued the Income Tax (Eighth Amendment) Rules , 2025 introducing significant amendments in Form 3CD.
- [How to make GST Payments in the GST Portal?](https://taxroutine.com/gst-payment-online-steps/): How to make a GST Payment?
- [Rebate under Section 87A - A Legal Fiasco?](https://taxroutine.com/rebate-under-section-87a-a-legal-fiasco/): In the first week of July 2024, social media buzzed with taxpayer angst over the Common Offline Utility for AY 2024‑25.
- [A deep analysis of the Invoice Management System (IMS), 2025](https://taxroutine.com/ims-invoice-management-system-2025-a-deep-analysis/): When will IMS be generated?
- [Finance Bill 2025 Passed in Lok Sabha with Amendments: Key Amendments](https://taxroutine.com/finance-bill-2025-passed/): The Lok Sabha on Tuesday, the 25th of March, 2025 passed the Finance Bill 2025, clearing a major legislative step toward implementing the proposals outlined in the Union Budget 2025-26.
- [A deep dive of Updated return (ITR U) – Section 139(8A)](https://taxroutine.com/updated-return-itr-u-sec-1398a-of-the-it-act/): An understanding on updated return (ITR U) which was introduced in the union budget 2022 by the H'ble Finance Minister to help the taxpayers in rectifying their errors or omissions.
- [MSME : Definition, Meaning & Latest MSME Classification Limits - 2025](https://taxroutine.com/revised-msme-classification-limits-2025/): How does the revision affect the MSMED Act, 2006?
- [Understanding Financial Ratios Required Under Schedule III of the Companies Act: A Comprehensive Guide](https://taxroutine.com/financial-ratios-schedule-iii-companies-act/): What is Schedule III of the Companies Act, 2013?
- [Credit Notes and E-Invoicing Requirements: What You Need to Know From April 1, 2025](https://taxroutine.com/credit-notes-and-e-invoicing-requirements-april-25/): As businesses gear up for evolving GST compliance, understanding the role of credit notes and their e-invoicing requirements is crucial.
- [A deep analysis on Input Service Distributor](https://taxroutine.com/a-deep-analysis-on-input-service-distributor/): An Input Service Distributor is a taxpayer who is registered under GST only for the purpose of distributing Input tax credits to its branches/units under the same PAN.
- [What is Special Economic Zone (SEZ) - 2025](https://taxroutine.com/what-is-special-economic-zone-sez-2025/): Understanding about Special Economic Zone is crucial for comprehending the economic landscape of a country.
- [Tax Loss Harvesting](https://taxroutine.com/tax-loss-harvesting/): The content provided in this newsletter is for general informational purposes only and does not constitute professional advice.
- [Understanding Accounting Standards for Small and Medium Companies in India: A 2025 Guide](https://taxroutine.com/accounting-standards-for-smcs/): What is a Small and Medium Company (SMC)?
- [How to Become an Independent Director in India (2025): Step-by-Step Guide](https://taxroutine.com/how-to-become-an-independent-director/): Who can become an Independent Director? How to become an Independent Director? Why to become an Independent Director?
- [Detailed Analysis of Recent Tax Trends in India](https://taxroutine.com/income-tax-changes/): This section provides a comprehensive exploration of recent tax trends in India, focusing on the income tax changes for FY 2025-26, supported by data and insights from various sources.
- [GST Compliance Checklist: Important Tasks Before 31st March 2025](https://taxroutine.com/gst-compliance-checklist/): As the financial year 2024-25 comes to a close, businesses must complete key GST-related tasks to ensure compliance and avoid penalties.
- [Rationalisation of TDS and TCS Provisions - Union Budget 2025](https://taxroutine.com/changes-in-tds-and-tcs-provisions-2025/): The Union Budget 2025 introduced by the H'be FInance Minister, Mrs.
- [Analysis of Rule 86B of the CGST Rules, 2017](https://taxroutine.com/analysis-of-rule-86b/): Rule 86B of the CGST Rules, 2017 imposes a restriction on the use of Input Tax Credit (ITC) for discharging GST liabilities, impacting businesses with a turnover exceeding ₹50 lakh in a given month.
- [Section 194T of the Income Tax Act, 1961 - Compliances and Challenges](https://taxroutine.com/section-194t-compliances-and-challenges/): A legal analysis on the newly introduced Section 194T of the Income Tax Act, 1961.
- [Rule 86B of the CGST Rules - An In-depth Analysis](https://taxroutine.com/rule-86b-analysis/): Read about the Rule 86B of the CGST Rules, what it means and what are the exemptions along with illustrations
- [Compliance Calendar - March 2025](https://taxroutine.com/compliance-calendar-march-2025/): Compliance due dates relating to Income Tax, GST, PF and ESI for the month of March 2025 are as under.
- [Budget 2025 Changes](https://taxroutine.com/budget-changes-2025/): The Union Budget 2025, presented by H’ble Finance Minister Nirmala Sitaraman brought significant reforms for personal taxpayers.
- [Compliance Calendar January 2026](https://taxroutine.com/compliance-calendar-january-2026/): The due dates falling within the month of January 2026 is compiled and presented as Compliance Calendar January 2026.
- [CBDT Nudge Campaign to MNCs on Foreign Assets: Overreach or Necessary? (2025 Deadline)](https://taxroutine.com/cbdt-nudge-campaign-2025/): Explore if the Income Tax Department's nudge campaign to MNCs for undisclosed foreign assets is administrative overreach. Key insights on Schedule FA, Black Money Act penalties, and Dec 31, 2025 revised ITR deadline.
- [Salomon v. Salomon & Company Ltd | Case Review](https://taxroutine.com/salomon-v-salomon-company-ltd/): This post dives into the core of the landmark case of Salomon v. Salomon & Company Ltd
- [Hard Locking of GSTR 3B](https://taxroutine.com/gstr-3b-hard-locking/): The Goods and Service Tax (GST) has issued a significant update on filing of GSTR-3B from the period November-2025 through its advisory issued on 5th December 2025.
- [ICAI CA Exams May 2026: Complete Date Sheet Announced](https://taxroutine.com/ca-exams-may-2026/): ICAI has released the timetables for CA Exams May 2026
- [ICAI to move to a new UDIN Portal](https://taxroutine.com/new-udin-portal/): The Institute of Chartered Accountants of India has announced that the existing UDIN portal will be migrated to the New UDIN Portal at the ICAI DigiCA Platform on 20 December 2025, with a brief downtime and a new mobile app to follow later in the month.
- [Major change in Rule 10A - Furnishing of Bank Accounts](https://taxroutine.com/rule-10a/): Rule 10A mentions about furnishing of the details of bank account in the common portal of Goods and Service Tax within 30 days or before furnishing of GSTR-1 or IFF as applicable.
- [Understanding Changes in GSTR-9 for FY 2024-25](https://taxroutine.com/changes-in-gstr-9/): GSTR 9 is an Annual Return to be filed by taxpayers whose aggregate turnover during the year exceeds Rs.2 crores as notified under Notification no.
- [ITAT Mumbai on Form 10 IC Delay | 115BAA Relief](https://taxroutine.com/form-10-ic-delay-condoned/): The ITAT Mumbai had recently allowed relief to an Assessee claiming benifit u/s 115BAA inspite of the Form 10 IC delay. This article dives into the analysis of the case.
- [Are Compensation Payments from Airlines Taxable in India? What is in for Passengers affected due to Indigo Disruptions?](https://taxroutine.com/compensation-indigo-disruptions/): India's aviation scene hit turbulence in early December 2025 when IndiGo, holding over 60% of the domestic market, faced massive operational issues. Indigo disruptions have caused more worries with taxpayers.
- [Change in the Definition of Small Company - Dec 2025](https://taxroutine.com/small-company-definition/): MCA has notified changes to the definition of a Small Company as per the Company Law. This post dives right into the latest changes.
- [Compliance calendar December 2025](https://taxroutine.com/compliance-calendar-december-2025/): Taxpayers with Annual Turnover exceeding Rs.
- [Justification Report in TRACES Portal: An Enigma](https://taxroutine.com/justification-report-in-traces-portal/): Explore about the Justification Reports to be downloaded from the TRACES Portal.
- [Relaxation for Company Audits? End of Small CA Firms?](https://taxroutine.com/relaxation-for-company-audits-end-of-small-ca-firms/): The Ministry of Corporate Affairs might consider relaxation for Company Audits in the case of very small companies. We dig deeper into the reliability and the extent of threat the news bears in the real world context.
- [ROC forms to be filed by a Private Limited Company](https://taxroutine.com/roc-forms-pvt-ltd/): Every company is required to be registered with the Ministry of Corporate Affairs (MCA).
- [Capital Gains Accounts (Second Amendment) Scheme, 2025](https://taxroutine.com/capital-gains-accounts-second-amendment-scheme-2025/): The Ministry of Finance (Department of Revenue) has notified the Capital Gains Accounts (Second Amendment) Scheme, 2025 on 19th November 2025 by way of Notification No.
- [Demystifying Initial Public Offering: The Thrilling Journey of Taking a Company Public in India](https://taxroutine.com/initial-public-offering-analysis/): We're unpacking the listing process commonly known as Initial Public Offering tailored for Indian investors, laced with desi examples and insights from the trenches.
- [Bonus Stripping Under Section 94(8) – Tax Treatment, Example & Law Update](https://taxroutine.com/bonus-stripping-section-94-8-income-tax/): Learn how Bonus Stripping under Section 94(8) of the Income Tax Act works after the Finance Act 2022. Understand tax implications, examples, and investor rules.
- [CA Exam Results : Sep 2025 to be announced on November 3, 2025](https://taxroutine.com/ca-exam-results-sep-2025/): The CA Exam Results Sep 2025 is all set to be announced by the ICAI on Nov 3, 2025
- [Compliance Calendar November 2025](https://taxroutine.com/compliance-calendar-november-2025/): Taxpayers with Annual Turnover exceeding Rs.
- [Minimum Alternate Tax (MAT) [Section 115JB]](https://taxroutine.com/mat-credit/): Minimum Alternate Tax (MAT) was introduced to ensure that companies pay taxes on their profits as per books of accounts as they report higher profits in the books but pay little or no tax as per the provisions of the Income Tax Act.
- [MCA Extends Filing Due Date | No Additional Fee Till Dec '25](https://taxroutine.com/mca-filing-extension-fy-2024-25-no-additional-fee/): MCA announces no additional fees for FY 2024-25 filings. Companies can submit AOC-4 & MGT-7 forms till 31st December 2025 without late fee. Learn details here.
- [December 31 : Target for Notification of New Rules Under Income Tax Act, 2025](https://taxroutine.com/new-rules-under-income-tax-act/): The New Rules under Income Tax Act, 2025 are expected to be notified by Dec 31, 2025. Since the forms and utilities would require a major overhaul, the move is expected to bring the necessary respite
- [GST 2.0 Reforms - Simplified tax rates](https://taxroutine.com/gst-2-0-reforms/): Goods and Service Tax (GST) was introduced on 1st July 2017.
- [Tax Audit Report MSME Payments Reporting - A discussion](https://taxroutine.com/tax-audit-report-msme-payments-2025/): Tax Audit Report MSME payments reporting in the Tax Audit Report is crucial. Learn about Section 43B(h), the MSMED Act 45-day rule, required disclosures in Form 3CD Clause 22, and model comments for Forms 3CA/3CB to avoid tax disallowances.
- [How to Incorporate a Limited Liability Partnership (LLPs)](https://taxroutine.com/incorporation-of-llps/): Limited Liability Partnership is a legal form of business entity with the limited liability of the partners.
- [Compliance Calendar October 2025](https://taxroutine.com/compliance-calendar-october-2025/): Taxpayers with Annual Turnover exceeding Rs.
- [Tax Audit Due Date Extended: CBDT Grants Massive Relief For AY 2025-26](https://taxroutine.com/tax-audit-due-date-extended-2025/): Tax Audit Due Date Extended by the CBDT to October 31,2025
- [Is Extension of Tax Audit Due Date for AY 2025-26 - A Timely relief to Taxpayers & Professionals?](https://taxroutine.com/extension-tax-audit/): As September draws to a close, there is growing debate among taxpayers and professionals about the urgent need to extend the tax audit due date for Assessment Year 2025-26 (Financial Year 2024-25).
- [GST Appellate Tribunal : Timelines notified for filing appeals before the GSTAT](https://taxroutine.com/gst-appellate-tribunal-timelines-notified/): The timelines for filing appeals before the GST Appellate Tribunal has been notified by the Central Government on Sep 17, 2025
- [TCS/TDS Correction Statements to Be Accepted Only Till 31st March 2026](https://taxroutine.com/changes-in-tds-correction-statements/): Changes in the way in which TDS correction statements w.e.f Apr 1, 2026 are discussed in this blog post.
- [FAQs: Key Clarifications on 56th GST Council Meeting Reforms](https://taxroutine.com/faqs-on-56th-gst-council-meet/): Compilation of FAQs on 56th GST Council Meeting
- [56th GST Council Meeting: Landmark Reforms for Simpler Taxes and Greater Economic Growth](https://taxroutine.com/56th-gst-council-meeting-update/): A detailed update on the 56th GST Council Meeting: Day 1. Analysis and measures taken for rate rationalisation and more.
- [How to Calculate Partners Remuneration in a Partnership Firm? (Updated 2025)](https://taxroutine.com/how-to-calculate-partners-remuneration/): This post deals with the manner to calculate partners remuneration in a partnership firm in line with Partnership Act, Income Tax Act and Judicial Precedents
- [Compliance Calendar September 2025](https://taxroutine.com/compliance-calendar-september-2025/): Taxpayers with Annual Turnover exceeding Rs.
- [Breaking: New Income Tax Act Notified!](https://taxroutine.com/income-tax-act-notified/): The New Income Tax Act notified by publishing in the Official Gazette of India.
- [President's Assent to Income Tax Bill (No.2) 2025: A Game-Changer for the Nation?](https://taxroutine.com/income-tax-act-2025-received-assent/): In a Major development, the President has assented to the revised income tax bill, bringing into effect the Income Tax Act (2025) to be effective Apr 1,2026!
- [Finance Act 2025 - Drafting Error on Standard Deduction: What Went Wrong and How It Affects Your Tax](https://taxroutine.com/finance-act-2025-error-standard-deduction-rectified/): The drafting error in the Finance Act, 2025, that restricted the standard deduction in the new regime to Rs. 50k instead of Rs. 75k was rectified through a new bill.
- [India’s Income Tax Bill 2025 Withdrawn: What's the way ahead?](https://taxroutine.com/income-tax-bill-2025-withdrawn/): On August 8, 2025, the headlines "Income Tax Bill 2025 withdrawn" took the taxation community by storm as the government's decision of withdrawing the Income Tax Bill, 2025, from the Lok Sabha, just days before a revised draft is set to be introduced on August 11, 2025 was announced.
- [SEBI’s 23-Day Rights Issue Revolution: How India’s Capital Markets Just Went Turbocharged](https://taxroutine.com/changes-to-rights-issue/): The rights issue process just underwent a major change due to SEBI's recent circular making the process fast track and simplified.
- [Compliance Calendar August 2025](https://taxroutine.com/compliance-calendar-august-2025/): Compliance Calendar August 2025 compiles the compliances for the month of August 2025 as per Income Tax, GST , PF and ESI.
- [Double Taxation Avoidance Agreement](https://taxroutine.com/understanding-dtaa/): As the tax filing season is emerging. We Individuals may have incomes from country outside India also.
- [CBDT Circular 9/2025: Relief for TDS/TCS Defaults Due to Inoperative PAN – A Comprehensive Analysis](https://taxroutine.com/cbdt-circular-9-2025/): CBDT Circular 9/2025 provides significant relief to TDS/TCS defaults caused due to Inoperative PANs
- [Shanthi Prasad Jain v Kalinga Tubes Ltd : Case Review](https://taxroutine.com/shanthi-prasad-jain-v-kalinga-tubes-ltd/): Bench: P.B. Gajendragadkar (CJ), K.N. Wanchoo, and S.M. Sikri, JJ.
- [FLA Return Filing Process 2025: A Complete Guide for Indian Businesses with Foreign Investments](https://taxroutine.com/fla-return-filing/): As globalization grows, many Indian companies engage in cross-border investments—either by receiving funds from foreign investors (FDI) or investing in overseas ventures (ODI).
- [Top 10 Income Tax Changes Effective from 1st April 2025: What You Need to Know for FY 2025-26](https://taxroutine.com/income-tax-changes-w-e-f-01-04-25/): The Union Budget 2025 introduced key amendments to the Income Tax Act, 1961, aimed at simplifying the Indian tax structure and boosting disposable income.
- [TDS and TCS Rates Chart for A.Y 2026-27 (F.Y 2025 - 26)](https://taxroutine.com/tds-tcs-rate-f-y-25-26/): Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are vital components of the Indian tax framework, designed to enable advance tax collection and improve compliance.
- [Cost Inflation Index (CII) for F.Y 2025-26 notified](https://taxroutine.com/cii-f-y-25-26/): The Central Board of Direct Taxes has notified the Cost Inflation Index (CII) as "376" Financial Year 2025-26 on 1st July 2025 vide notification no.
- [ICAI CA Exam Results : May 2025 Results for CA-Final, CA-Intermediate, and CA-Foundation Announced](https://taxroutine.com/ca-exam-results-may-2025/): The ICAI CA Results 2025 for May cycle (Final, Intermediate, Foundation) are out! Check your results at icai.nic.in, explore toppers’ highlights, and get tips for your CA journey.
- [TDS Return Filing in India: The Only Guide You’ll Ever Need](https://taxroutine.com/tds-return-filing/): A complete guide on the TDS return filing process and everything incidental thereto.
- [Applicability of Accounting Standards to Non-Corporate Entities](https://taxroutine.com/accounting-standards-non-corporate-entites/): Accounting Standards (AS) plays a vital role in ensuring comparability, consistency and transparency in preparation and presentation of Financial Statements.
- [Compliance Calendar July 2025](https://taxroutine.com/compliance-calendar-july-2025/): Compliance Calendar July 2025 compiles the compliances for the month of July 2025 as per Income Tax, GST , PF and ESI.
- [GST Return Filing Alert: File Pending Returns Before 3-Year Deadline Ends!](https://taxroutine.com/gst-return-filing-3-year-deadline/): The Goods and Services Tax Network (GSTN) has issued a crucial reminder for all registered taxpayers: Do not delay your GST return filings any further.
- [Major GST Return Filing Rule Changes from July 2025: What Taxpayers Must Know](https://taxroutine.com/gst-return-filing-changes/): As GST compliance continues to evolve, taxpayers and finance professionals must prepare for a wave of significant changes taking effect from July 2025.
- [Penalties Leviable under Income Tax Act,1961](https://taxroutine.com/penalties-under-it-act/): Every assessee who commits a default under the Income Tax Act is liable to face penalties as prescribed under various provisions.
- [CBDT Circular No. 07/2025: Time Limit Relaxation for Processing Condoned ITRs](https://taxroutine.com/cbdt-circular-07-2025-time-limit-relaxed/): CBDT relaxes the time limit for processing valid income tax returns filed with condonation u/s 119(2)(b). Refunds can now be processed by 31st March 2026.
- [Free Download: Model Notes to Accounts for Level IV Non-Corporate Entities](https://taxroutine.com/notes-for-level-iv-non-corporate-entities/): Download a professionally drafted Notes to Accounts template for Level IV non-corporate entities including firms, trusts, and societies. Fully compliant with ICAI’s Guidance Note on financial statements of non-company entities
- [GST on Bricks: Understanding the Dual Rate Structure Effective from 1st April 2022](https://taxroutine.com/gst-on-bricks/): Since the launch of the Goods and Services Tax (GST) in 2017, tax rates and structures have continued to evolve across sectors.
- [Section 80C Deduction Guide for FY 2024–25 : Updated Rules, Disclosures & FAQs](https://taxroutine.com/80c-deduction-itr/): If you're a taxpayer in India and following the old tax regime, Section 80C continues to be one of the most powerful tools to reduce your income tax burden—offering deductions up to ₹1.5 lakh on eligible investments and expenses.
- [Cash Transaction Limits for FY 2025–26: What You Must Know to Avoid Penalties](https://taxroutine.com/cash-transaction-limit-fy-2025-26/): Find out more about Cash Transaction Limits applicable for the F.Y. 2025-26 and the circumstances which may attract penalties when not adhered to
- [Presumptive Taxation - Section 44AE](https://taxroutine.com/presumptive-taxation-section-44ae/): Section 44AE of the Income Tax Act is a presumptive taxation scheme introduced to simplify the income tax compliance for small transport owners.
- [Presumptive Taxation – Section 44ADA](https://taxroutine.com/section-44ada/): Section 44ADA of the Income Tax Act is a presumptive taxation scheme designed specifically for resident individual professionals to simplify their tax compliance .
- [Presumptive Taxation - Section 44AD](https://taxroutine.com/section-44ad/): Section 44AD of the Income Tax Act is a presumptive taxation scheme introduced to help small taxpayers to simplify their tax compliance.
- [Bonus Shares and Taxes: Decoding Section 56(2)(x)](https://taxroutine.com/bonus-shares-and-taxes/): Imagine you’re a shareholder, and your company hands you a gift. Bonus issue of shares, free of charge. It feels like striking gold!
- [Disclosure of Foreign Assets in Income Tax Return: Requirements, Consequences, and Recent Amendments to the Black Money Act](https://taxroutine.com/disclosure-of-foreign-assets-in-itr/): The disclosure of foreign assets and income in Income Tax Returns (ITR) is a critical requirement for Indian residents to ensure compliance with tax laws and promote transparency in cross-border financial transactions.
- [Advance Tax - Who needs to pay & How to pay?](https://taxroutine.com/advance-tax-applicability/): Advance Tax is the payment of tax in advance during the financial year in order to avoid lumpsum payments at the end of the year and also to avoid the interest imposed under sections 234B & 234C.
- [Major Changes in ITR-1 & ITR-4](https://taxroutine.com/applicability-itr-1-4/): The Income Tax Department on 30th May 2025 has released the Excel Based utility for ITR-1 & ITR-4.
- [Compliance Calendar June 2025](https://taxroutine.com/compliance-calendar-june-2025/): Compliance Calendar June 2025 compiles the compliances for the month of June 2025 as per Income Tax, GST , PF ,ESI and Company Laws.
- [Capital Gain Exemptions - under section 54](https://taxroutine.com/cg-exemptions-u-s-54/): Capital Gains arises on sale of a capital assets. The gain value arises when the sale consideration is higher than the cost of acquisition.
- [E-Filing of ITR 1 & 4 for AY 2025-26 enabled.](https://taxroutine.com/e-filing-for-ay-2025-26-commenced/): E-filing for AY 2025-26 starts on May 30, 2025. Excel utility for ITR-1 & ITR-4 is released. Due to Budget 2024 changes.
- [TDS Rate Chart - A.Y. 2025-26](https://taxroutine.com/tds-rates-ay25-26/): The Income Tax department has released a TDS Rate Chart as amended by the Finance Act (No.
- [Disqualifications of Director](https://taxroutine.com/disqualifications-of-directors/): Every company whether private limited company or a public limited company has to appoint Board of directors.
- [Who is Required to File an Income Tax Return in India?](https://taxroutine.com/who-is-required-to-file-income-tax-return/): The Income Tax Act, 1961, is the cornerstone of India’s tax regime, governing how taxes are levied, administered, and collected.
- [Your Guide to the ITR Forms 1–7 for AY 2025–26: Key Changes to Know](https://taxroutine.com/ay-2025-26-key-changes-to-itr-forms/): The Central Board of Direct Taxes (CBDT) has notified the Income Tax Return (ITR) Forms 1 to 7 for the Assessment Year (AY) 2025–26, applicable for income earned from April 1, 2024, to March 31, 2025.
- [GST Registration - Applicability and Threshold Limits](https://taxroutine.com/gst-registration-applicability/): Who is a Taxable Person?
- [Donation Based deductions under chapter VI-A](https://taxroutine.com/donation-based-deduction/): In this blog post we will learn in detail about section 80G, 80GGA, 80GGB, and 80GGC which provide contributions to charitable organizations, scientific research, rural development, and political parties, who is eligible to claim these deductions , what is the eligibility amount and what are the conditions to be fulfilled.
- [Supreme Court Denies AGR Dues Relief for Vodafone Idea, Bharti Airtel, and Tata Teleservices](https://taxroutine.com/sc-denies-agr-dues-relif/): Supreme Court has dismissed petitions seeking relief from AGR Dues on Monday, May 19, 2025. This Blog shares a short snippet on the same.
- [Deductions under Chapter VI-A](https://taxroutine.com/deductions-under-chapter-vi-a/): Section 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
- [The Impact of Ceasefire Understanding on the Markets: India-Pakistan Agreement Sparks Rally](https://taxroutine.com/impact-of-ceasefire/): The ceasefire agreement between India and Pakistan reflected positively on the stock markets of both the countries and leading to a rally beyond expectations.
- [Details to be filled in GSTR-4](https://taxroutine.com/details-to-be-filled-in-gstr-4/): GSTR-4 is the Annual Return which is to be filed by every Composition Taxpayer. In this post we will deep dive on how to fill the details table wise.
- [Filing process of GSTR-4](https://taxroutine.com/filing-process-of-gstr-4/): Form GSTR-4 is an Annual Return which is required to filed by Composition Taxpayers annually.
- [How Recent India-Pakistan Geopolitical Tensions Impact Your Investments](https://taxroutine.com/impact-of-india-pakistan-tensions-on-investments/): With India launching missile strikes on May 7, 2025, dubbed "Operation Sindoor," and Pakistan vowing retaliation, the situation poses significant risks to financial markets. This blog post examines how these developments affect your investments and provides strategies to navigate the volatility, incorporating insights from recent events.
- [Filing Process of GST CMP-08](https://taxroutine.com/filing-process-of-gst-cmp-08/): Every taxpayer who has been opted to pay the Goods and Service Tax (GST) under Composition Scheme are required to file a Quarterly Return.
- [How to register in Traces Portal](https://taxroutine.com/registration-in-traces-portal/): The TRACES portal is a vital tool for every deductor or taxpayer handling Tax Deducted at Source (TDS) or Tax Collected at Source (TCS).
- [Compliance Calendar May 2025](https://taxroutine.com/compliance-calendar-may-2025/): Compliance Calendar May 2025 compiles the compliances for the month of May 2025 as per Income Tax, GST , PF and ESI Laws.
- [Inspection, Search and Seizure under GST Laws](https://taxroutine.com/inspection-search-and-seizure-under-gst-laws/): Any tax laws provide for the provisions in respect of inspection, search and seizure in order to safeguard the Government's legitimate claim to its dues.
- [Understanding the Composition Scheme under GST: Entry, Forms, and Returns](https://taxroutine.com/analysis-composition-scheme/): The Composition Scheme under the Goods and Services Tax (GST) framework is designed to simplify tax compliance for small businesses.
- [Registration in Income Tax Portal for e-Filing as Taxpayer](https://taxroutine.com/registration-in-income-tax-portal/): One of the major pre-requisite for filing Income Tax Returns and Income Tax Forms is to create a Registration in Income Tax Portal. Steps are explored herewith.
- [Partner Remuneration: Rules Most Firms Miss [2025 Update]](https://taxroutine.com/partner-remuneration-2025-update/): Remuneration to partners often becomes a costly compliance nightmare for firms that overlook critical regulatory details.
- [New TCS Requirements Introduced for Luxury Items](https://taxroutine.com/new-tcs-requirements-introduced-for-luxury-items/): The Ministry of Finance has officially introduced the Income-tax (Eleventh Amendment) Rules, 2025 under Notification G.S.R. 252(E).
- [Section 12A Registration Guide: Essential Steps for Trust Registration](https://taxroutine.com/steps-for-12a-registration/): This comprehensive guide walks you through the entire Section 12A registration process, from determining your eligibility to submitting the required documents and understanding what happens after your application.
- [Form GSTR-3B [Section 39(1) read with rule 61 & 61A]](https://taxroutine.com/form-gstr-3b-section-391-read-with-rule-61-61a/): Form GSTR-3B is a vital component of India's Goods and Services Tax (GST) regime, serving as a monthly self-declared summary return for registered taxpayers.
- [HC imposes cost on Joint Commissioner for violation of Natural Justice - Remands case for Re-adjudication : GST Demand - Section 74](https://taxroutine.com/caselaw-section-74-personal-hearing/): An analysis of the case Merino Industries Ltd. vs. State of UP decided by the HC of Allahabad dealing with demand u/section 74 and principles of natural justice
- [Clubbing Provisions under Income Tax Act](https://taxroutine.com/clubbing-provisions-under-income-tax-act/): Understanding the applicability of clubbing provisions in the income tax return of assesses is important to prevent tax avoidance.
- [The Curious Case of Vanishing Tax Provisions - When to Omit and When to Time it Out?](https://taxroutine.com/omission-vs-non-applicability-of-tax-provisions/): Why did the tax section cross the Finance Act?
- [GSTR-1: Return of Outward Supplies under GST Law](https://taxroutine.com/analysis-gstr-1/): Explore the legal provisions and the compliance requirement of the return of Outward Supplies aka GSTR-1.
- [Taxation of Buy Back of Shares](https://taxroutine.com/taxation-of-buy-back-of-shares/): Buy back of shares, also called a share buyback or share repurchase, is when a company buys its own shares from the existing shareholders or the stock market.
- [New Instructions regarding processing of applications for GST Registration](https://taxroutine.com/cbic-instructions-for-gst-registration/): The CBIC has issued a new Instruction No. 3/2025-GST in order to rationalize the processing of GST Registration Applications.
- [Documentary Evidences required for GST Refund](https://taxroutine.com/documentary-evidence-in-annexure1-in-form-gstrfd-01/): Documentary evidences required for filing refund claim under GST has been provided under the provisions of Section 54(4) read with Rule 89(2).
- [Taxation of Dividends in India](https://taxroutine.com/taxation-of-dividends/): Understanding the taxation of dividends in India is crucial for investors aiming to optimize their returns in 2025.
- [57th GST Council Meeting: Key Recommendations on Refunds, ITC and Compliance](https://taxroutine.com/57th-gst-council-meeting-update/): 57th GST Council Meeting: Key Recommendations on Refunds, ITC and Compliance
- [Compliance Calendar September 2026](https://taxroutine.com/compliance-calendar-september-2026/): All statutory deadlines for September 2026 — TDS/TCS deposit (Challan 281N), Advance Tax 2nd instalment (Challan 280N), Form 132, GSTR-1, GSTR-3B, EPF/ESIC, Form 141, Tax Audit report (30 Sep), Trust registrations, DIR-3 KYC, and more.
- [Compliance Calendar August 2026](https://taxroutine.com/compliance-calendar-august-2026/): Compliance calendar August 2026 contains all compliance due dates falling in the month of August 2026
- [CBDT Authorises Upload of Foreign Financial Data (AEOI) into AIS 2026](https://taxroutine.com/cbdt-authorises-upload-of-foreign-financial-data/): The Income Tax Department is getting more foreign financial data than ever before — and now it has a clearer legal pathway to put that data directly in front of taxpayers.
- [Editorial Correction Notice: SBI TTBR March 2026 Updated](https://taxroutine.com/correction-in-sbi-ttbr-march-2026/): A note on the correction to the published SBI TTBR March 2026.
- [Compliance Calendar July 2026](https://taxroutine.com/compliance-calendar-july-2026/): Complete compliance calendar July 2026 covering GSTR-1, GSTR-3B, TDS deposit (Challan 281N), Advance Tax 1st instalment (Challan 280N), Form 16/16A issue, Form 132, DPT-3, EPF/ESIC, and more. Download free PDF.
- [Watchdog, Not a Bloodhound — But How Far Does That Defence Go? | Rajesh Exports Series](https://taxroutine.com/rajesh-exports-limited-watchdog-defense/): A 130-year-old English judgment that an Auditor is a Watchdog and not a Bloodhound has sheltered auditors from liability across generations. How effective is that defense in the recent Rajesh Exports Ltd Scandal?
- [DIR-3 KYC New Rules 2026: Annual Filing Abolished, Triennial System Introduced](https://taxroutine.com/dir-3-kyc-new-rules/): MCA has replaced the annual DIR-3 KYC requirement with a triennial (once every 3 years) filing system, effective March 31, 2026. Directors who filed KYC in FY 2024–25 need not file again until 30th June, 2028
- [CBDT Issues Guidelines for Compulsory Complete Scrutiny Selection for FY 2026-27 | TaxRoutine](https://taxroutine.com/compulsory-complete-scrutiny-guidelines/): CBDT has released the guidelines for compulsory complete scrutiny selection of ITRs filed in FY 2025-26 during FY 2026-27. Know the six parameters (CS 01 to CS 06), procedures, and the 30 June 2026 deadline.
- [The Rajesh Exports Limited Scandal (2026)](https://taxroutine.com/rajesh-exports-limited-sebi-case/): How a single shareholder's email unravelled one of the largest alleged accounting frauds in Indian corporate history! ₹15.15 lakh crore in fabricated revenues, diverted funds, phantom gold mines, and a Swiss refinery at the centre of it all! Read More about the Rajesh Exports Limited Case.
- [CBDT Expands "Eligible Infrastructure Entity" Definition under Schedule V — Notification No. 70/2026](https://taxroutine.com/notification-no-70/): Ref: Notification No. 70/2026 | S.O. 2768(E) | Dated: 1st June, 2026 CBDT expands definition
- [CBDT Approves Four Institutions for Scientific Research Deduction under Section 45 of the Income Tax Act, 2025](https://taxroutine.com/cbdt-notification-section-45/): Ref: Section 45, Notification Nos.
- [ICAI Advertising Guidelines for CA Firms: What You Can and Cannot Do in 2026 | TaxRoutine](https://taxroutine.com/icai-revised-advertising-guidelines/): The Institute of Chartered Accountants of India has updated the Advertising Guidelines as a part of its updated Code of Ethics. Read more here.
- [ICAI's Revised Code of Ethics (13th Edition): Everything a CA Must Know | TaxRoutine](https://taxroutine.com/icai-revised-code-of-ethics/): The revised Code of Ethics (13th Edition) is now live — and it's bigger than most people realise. Here's everything you need to know.
- [Compliance Calendar June 2026 | GST & Income Tax Due Dates June 2026 | TaxRoutine](https://taxroutine.com/compliance-calendar-june-2026/): All statutory deadlines for June 2026 — TDS/TCS deposit (Challan 281N), Form 16/Form 16A issue, Advance Tax 1st instalment, Form 132, GST returns, EPF/ESIC contributions, DPT-3, and more.
- [ITR 1 & ITR 4 Excel Utilities Released — 45 Days Late, But the Wait Is (Partly) Over](https://taxroutine.com/ay-2026-27-itr-1-itr-4-utilities-released/): The Income Tax Department has officially released the Excel Utilities for ITR 1 (Sahaj) and ITR 4 (Sugam) for Assessment Year 2026-27 today, 15th May 2026.
- [AI in Audit: The Confidentiality Crisis Nobody on LinkedIn Is Talking About | TaxRoutine](https://taxroutine.com/ai-in-audit/): Everyone's celebrating AI-powered audits. Here's what happens to your client data — and your professional standing — when the hype outpaces the ethics.
- [Input Service Distributor (ISD) Under GST: Registration, Distribution Rules & ISD Invoice](https://taxroutine.com/input-service-distributor-isd-gst/): A comprehensive guide to the Input Service Distributor (ISD) mechanism under GST — who qualifies, how ITC is distributed to branches, the ISD invoice, GSTR-6, and the 2024 mandatory registration amendment.
- [ITC Reversal Under Rule 37: The 180-Day Rule, Rule 37A & Practical Difficulties](https://taxroutine.com/itc-reversal-rule-37/): What triggers the reversal, how interest bites, when you can re-claim — and the real-world scenarios where Rule 37 creates compliance headaches.
- [ITC on Capital Goods Under GST: Eligibility, Rules & Reversal](https://taxroutine.com/itc-on-capital-goods-under-gst/): A complete guide to claiming (Input Tax Credit) ITC on capital goods under GST — eligibility conditions, treatment in books, useful life, reversal on sale or change of use, and common mistakes.
- [Interest Under Section 50 of the CGST Act: Rates, Computation & ITC Reversal](https://taxroutine.com/interest-under-section-50-cgst-act/): A complete guide to interest under Section 50 of the CGST Act — delayed tax payment, wrongful ITC claims, ITC reversal interest, and the net cash liability amendment.
- [ICAI CA Exams September 2026 / CA Final November 2026: Complete Date Sheet Announced](https://taxroutine.com/ca-exams-september-2026/): The Institute of Chartered Accountants of India (ICAI) has officially announced the schedule for the next Chartered Accountants Foundation, Intermediate, and Final Examinations, along with Post Qualification Courses for September–November 2026.
- [Blocked Credits Under Section 17(5) of the CGST Act: Complete Guide](https://taxroutine.com/blocked-credits-analysis/): A comprehensive guide to blocked credits under Section 17(5) of the CGST Act — motor vehicles, food, construction, personal use, and exceptions. With case-law references.
- [Board Meeting Compliance Under Companies Act 2013 – Frequency, Quorum and Minutes](https://taxroutine.com/board-meeting-under-companies-act/): A complete guide to board meeting compliance under Sections 173, 174 and 118 of the Companies Act 2013 — covering frequency, notice, quorum, video conferencing rules, minutes and SS-1 obligations.
- [Section 16 of CGST Act: Conditions for Claiming Input Tax Credit (ITC)](https://taxroutine.com/section-16-conditions-for-claiming-itc/): A detailed guide to the four conditions under Section 16 of the CGST Act for claiming ITC — valid invoice, receipt of goods or services, supplier return filing, and payment of tax.
- [What is Input Tax Credit (ITC) under GST? A Plain-English Guide | TaxRoutine](https://taxroutine.com/what-is-input-tax-credit-itc-under-gst/): "Understand Input Tax Credit (ITC) under GST in plain English. Learn who can claim ITC, what it covers, and how it reduces your GST liability — with examples.
- [ICAI Convocation May 2026: Date, Cities, and Complete Details for New CAs](https://taxroutine.com/icai-convocation-may-2026/): ICAI Convocation May 2026 schedule was officially announced by the The Institute of Chartered Accountants of India (ICAI) on April 30, 2026.
- [How to File Form 141 (Schedule D): TDS on Transfer of Virtual Digital Assets (Crypto & NFTs) | TaxRoutine](https://taxroutine.com/how-to-form-141-schedule-d/): Step-by-step guide to filing Form No. 141 Schedule D — TDS on transfer of virtual digital assets including cryptocurrency and NFTs. Covers cash vs in-kind transactions, portal steps, payment, and TRACES certificate download.
- [How to File Form 141 (Schedule C): TDS on Payments to Contractors & Professionals | TaxRoutine](https://taxroutine.com/how-to-form-141-schedule-c/): Step-by-step guide to filing Form No. 141 Schedule C — TDS on payments to contractors, professionals, and commission agents by individuals or HUFs not liable to tax audit, where aggregate payments exceed ₹50 lakh.
- [How to File Form 141 (Schedule B): TDS on Purchase of Immovable Property above Rs. 50 Lakhs | TaxRoutine](https://taxroutine.com/how-to-form-141-schedule-b/): Step-by-step guide to filing Form No. 141 Schedule B — TDS on purchase of immovable property above ₹50 lakh. Covers login, e-Pay Tax, deductor/deductee details, instalment handling, payment, and TRACES certificate download.
- [How to File Form 141 (Schedule A): TDS on Rent Above ₹50,000 per Month | TaxRoutine](https://taxroutine.com/how-to-form-141-schedule-a/): Step-by-step guide to filing Form No. 141 Schedule A — TDS on rent paid by individuals or HUFs above ₹50,000 per month. Covers login, e-Pay Tax, property details, landlord TDS, payment and TRACES certificate.
- [Compliance Calendar May 2026 | GST & Income Tax Due Dates May 2026 | TaxRoutine](https://taxroutine.com/compliance-calendar-may-2026/): The compliance calendar May 2026 is the compilation of all due dates under GST, Income Tax, MCA falling in the month of May 2026.
- [Joint Development Agreements — Complete Tax Guide | TaxRoutine](https://taxroutine.com/jda-taxation-analysis/): This article dives into the nuances of JDA arrangements in India. The taxation from the point of view of Income Tax Act as well as GST Laws are discussed.
- [Form No. 168 (Erstwhile Form 26AS): Annual Information Statement (AIS) Clear Analysis | TaxRoutine](https://taxroutine.com/form-no-168-analysis/): Form No. 168 replaces Form 26AS under the Income-tax Act, 2025. Learn what the AIS shows, how TIS differs, how to access it, what to do if information is wrong, and how it links to your ITR.
- [Form No. 141 (Erstwhile Forms 26QB, 26QC, 26QD, 26QE): Unified TDS Challan-cum-Statement - Deep Dive Analysis | TaxRoutine](https://taxroutine.com/form-no-141-analysis/): Form No. 141 merges Forms 26QB, 26QC, 26QD and 26QE into one unified challan-cum-statement under the Income-tax Act, 2025. Learn the four schedules, who files each, due dates, and key changes.
- [Form No. 131 (Erstwhile Form 16A): TDS Certificate for Non-Salary Payments — What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-131-analysis/): Form No. 131 replaces Form 16A under the Income-tax Act, 2025. Learn who issues it, due dates, how it differs from Form No. 130, its link to Form No. 140 and 144, and key FAQs.
- [Form No. 140 (Erstwhile Form 26Q): Quarterly TDS Statement on Non-Salary Payments — What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-140-analysis/): Form No. 140 replaces Form 26Q under the Income-tax Act, 2025. Learn who files it, due dates, structure, how it links to Form No. 131, and key changes from the old form.
- [Form No. 130 (Erstwhile Form 16): Annual TDS Certificate for Salary — What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-130-analysis/): Form No. 130 replaces Form 16 under the Income-tax Act, 2025. Learn who issues it, its three-part structure, due dates, how it links to Form No. 138, and what's changed.
- [RBI Eases NDF Restrictions on Forex Dealers | Rupee Stabilisation Measures Walk Back | TaxRoutine](https://taxroutine.com/ndf-restrictions-eased/): The Reserve Bank of India on April 20, 2026 partially lifted the NDF restrictionsimposed in late March, allowing authorised dealers to once again offer non-deliverable derivative contracts involving the rupee.
- [Form No. 138 (Erstwhile Form 24Q): Quarterly TDS Statement on Salary — What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-138-analysis/): Form No. 138 replaces Form 24Q under the Income-tax Act, 2025. Learn who files it, due dates, structure of all annexures, how it links to Form No. 130, and key changes from the old form.
- [Can the GST First Appellate Authority Remand Back a Matter Back to the Adjudicating Authority?](https://taxroutine.com/gst-first-appellate-authority-remand-back-power/): A detailed legal analysis of whether the GST First Appellate Authority (FAA) has the power to remand back matters under Section 107(11) of the CGST Act, 2017, covering statutory interpretation, key High Court rulings, and practical guidance for taxpayers.
- [Is ICAI Losing Control of CA Exams to IIA? Here's the Truth Behind the Viral Rumour](https://taxroutine.com/rumour-iia-denied-by-icai/): A news has been circulating the social media during the last week that ICAI is losing its places to the IIA in conducting the examination.
- [Corrigendum to Income Tax Rules | 76 Changes Notified](https://taxroutine.com/corrigendum-to-income-tax-rules/): The Ministry of FInance has issued a Corrigendum to Income Tax Rules, 2026 notifying 76 corrections on Apr 16, 2026.
- [ICAI Releases Admit Cards for May 2026 CA Exams](https://taxroutine.com/icai-admit-cards-may-2026/): ICAI has released the Admit Cards for May 2026 exams.
- [MCA’s Companies Compliance Facilitation Scheme 2026 (CCFS-2026)](https://taxroutine.com/ccfs-2026/): MCA launches Companies Compliance Facilitation Scheme 2026 (CCFS-2026) – Pay just 10% additional fees on delayed filings! Full guide with Company Law references, timelines & how to file.
- [Form 146 (Erstwhile Form 15CB): Complete Expert Guide | TaxRoutine Premium](https://taxroutine.com/form-146-complete-guide/): Comprehensive expert guide on Form 146 — the new Form 15CB under Income-tax Act, 2025. Covers CA prerequisites, full form structure, UDIN, DTAA certification, capital gains table, consumed/withdrawn status, challenges, linked forms and more.
- [FY 2026-27 Equity Outlook: Ground Realities, Analysis & Key Takeaways After FY 2025-26’s Brutal Performance](https://taxroutine.com/equity-outlook-fy-2026-27/): As FY27 begins, the macro environment remains complex. Geopolitical tensions, elevated crude prices, a weaker rupee, and record foreign outflows have created fresh uncertainties. At TaxRoutine, we’ve analysed the latest reports and compiled the ground realities, expert views from leading market voices, and our own observations on what this means for the equity outlook of Indian investors.
- [ICAI Widens Mandatory AQMM v2.0 Scope: What CA Firms Must Know (April 2026)](https://taxroutine.com/aqmm-v2-0-applicability/): ICAI has expanded mandatory applicability of Audit Quality Maturity Model (AQMM) v2.0 to include firms auditing subsidiaries, associates and JVs of listed entities, banks and insurance companies. Effective April 1, 2026. Full details for CA firms.
- [The Other Side of GST: Corruption, Bribe Demands and the Officer Raj That Won't End | TaxRoutine](https://taxroutine.com/corruption-in-gst/): From WhatsApp bribe demands to cash-only extortion, Corruption in GST department across India continues to exploit taxpayers despite government claims of faceless assessments. TaxRoutine documents real cases and exposes the ground reality.
- [Form No. 146 (Erstwhile Form 15CB): What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-146-analysis/): TaxRoutine › Direct Tax › Form No.
- [Form 145 (Erstwhile Form 15CA): Complete Expert Guide | TaxRoutine Premium](https://taxroutine.com/form-145-complete-guide/): Comprehensive expert guide on Form 145 — the new Form 15CA under Income-tax Act, 2025. Covers all four parts, new structural changes, UDIN, ITDREIN, DTAA, filing modes, challenges, AO certificates, and more.
- [Gujarat High Court calls on CBDT for 11 Years of Non-Compliance on timely ITR Forms & Utilities Release](https://taxroutine.com/gujarat-high-court-caas-vs-cbdt/): Gujarat High Court pulls up CBDT for 11 years of non-compliance with 2015 court directions on timely release of ITR forms and e-filing utilities. Full details of CAAS vs Union of India order dated 07 April 2026.
- [TDS on Cross-Period Transactions Special Focus: March-April 2026 Transition](https://taxroutine.com/tds-on-cross-period-transactions/): The Income Tax Act, 2025 is effective from 1 April 2026, applicable from FY 2026–27 onwards.
- [Form No. 145 (Erstwhile Form 15CA): What You Need to Know | TaxRoutine](https://taxroutine.com/form-no-145-simple-post/): Form No. 145 replaces Form 15CA under the Income-tax Act, 2025. Learn who must file it, which part applies to you, penalties for non-filing, and how to submit it.
- [Document Identification Number: A Structural Shift in Tax Administration (Budget 2026 Impact)](https://taxroutine.com/document-identification-number-circular-4/): DIN is one of the most important document in the tax administration and assessment enforcement. Dive right in into the analysis.
- [Income Tax Slabs for AY 26-27](https://taxroutine.com/income-tax-slabs-for-ay-26-27/): Income Tax Slabs for the A.Y. 2026-27
- [CA Final Exams goes twice a year. Again!](https://taxroutine.com/ca-final-goes-twice-a-year/): CA Final exams are reduced to twice a year.
- [ICAI Reschedules CA Intermediate Exams May 2026 | New Dates Announced](https://taxroutine.com/icai-reschedules-ca-intermediate-exams/): ICAI Reschedules CA Intermediate Exams May 2026 | New Dates Announced. ICAI has rescheduled the CA Intermediate May 2026 exams. Check the revised dates for Group I and Group II.
- [TRACES Portal Revamped (2026)](https://taxroutine.com/traces-portal-revamped/): The TRACES portal has been revamped. The old URL www.tdscpc.gov.in now automatically redirects to the new portal at traces.tdscpc.gov.in.
- [GSTN Advisory: Filing GST Appeals When Demand Amount is NIL](https://taxroutine.com/filing-gst-appeal-when-nil-demand/): GSTN has clarified that taxpayers can file GST appeal under Section 107 of CGST Act even when the adjudication order shows NIL demand due to prior voluntary payment. Learn the step-by-step alternate solution via rectification order.
- [SGBs Are Not Tax‑Free for Everyone Anymore – How Budget 2026 Changed the Game?](https://taxroutine.com/taxability-of-sgbs/): Sovereign Gold Bonds (SGBs) are government securities issued by the Reserve Bank of India (RBI) on behalf of the Government of India.
- [Tax Payment Updates on Income Tax E-Filing Portal – Step-by-Step Guide (2026)](https://taxroutine.com/payments-on-income-tax-e-filing-portal/): Correct Challan (Tax Payment Challan) on the Income Tax E-Filing Portal
- [CBDT Notifies New PAN Correction Forms PAN CR-01 & PAN CR-02 from April 1, 2026: Complete Guide, How to Apply & Key Guidelines](https://taxroutine.com/new-pan-correction-forms/): CBDT vide CIrcular No: ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI has notified new PAN correction Forms. Read More.
- [MCA Advisory: Temporary Delays in Company and LLP Incorporation via SPICe+ and FiLLiP from April 1, 2026 – What Entrepreneurs and Stakeholders Need to Know](https://taxroutine.com/temporary-delays-in-company-and-llp-incorporation/): MCA has informed of expected temporary delays in Company and LLP Incorporation pursuant to changes in PAN and TAN applications.
- [ICAI Announces Phased Applicability of Guidance Notes for Non-Corporate Entities & LLPs (From FY 2025-26)](https://taxroutine.com/applicability-of-guidance-notes-for-nce/): These Guidance Notes, originally issued in August 2023, were supposed to be applied for all the financial statements drawn for the period starting from 01.04.2025 i.e.
- [Happy New Financial Year 2026–27 | TaxRoutine.com](https://taxroutine.com/happy-new-financial-year-2026-27/): Happy New Financial Year 2026-27 readers!
- [When Two Tax Worlds Collide: AY 2026–27 Compliances in the Era of the New Income-tax Act, 2025](https://taxroutine.com/ay-2026-27-compliances-under-income-tax-act-2025/): What happens to the due dates for compliances of FY 202-26 falling under the FY 2026-27? Which Act applies?
- [Finance Act 2026 Gets Presidential Assent – Key Tax Changes You Must Know (Effective April 2026)](https://taxroutine.com/finance-act-2026-goes-live/): The curtain has officially fallen on the Union Budget 2026 cycle.
- [Key accounting tasks to be undertaken by Businesses before March 31](https://taxroutine.com/key-tasks-before-march-31/): As the clock strikes midnight on March 31, 2026, the Indian business landscape undergoes a historic transformation.
- [IRDAI Mandates Ind AS for Insurers: What the New 2026 Amendment Means for You | TaxRoutine](https://taxroutine.com/irdai-ind-as-117-accounting-for-insurance-companies/): In a move that redraws the accounting landscape for India's insurance industry, IRDAI has published a sweeping amendment to its Actuarial, Finance and Investment Regulations — effective 1 April 2026.
- [Income Tax announces Scheduled Maintenance on April 1, 2026](https://taxroutine.com/scheduled-maintenance-income-tax-portal/): The Income Tax Department has announced a scheduled maintenance activity on its E-Filing Portal (www.incometax.gov.in) on April 1, 2026.
- [Compliance Calendar April 2026](https://taxroutine.com/compliance-calendar-april-2026/): The Compliance Calendar April 2026 brings together all key statutory due dates for the month of April 2026 under Income Tax, GST, ESIC, and Provident Fund — arranged date-wise for easy reference.
- [📢 UIN, Form 121 : New TDS Compliance Rules - In Depth Analysis](https://taxroutine.com/uin-for-nil-tds-deductions/): New TDS Compliance: UIN (Unique Identification Number) is mandatory for tax non-deductions from April 1, 2026
- [CBDT Extends Due Date for TDS Certificates for Q3 FY 2025-26 to 31st March 2026](https://taxroutine.com/extension-in-tds-certificates-download/): In a significant relief to deductors across India, the CBDT has issued a circular extending the due date for issuance of TDS certificates for the quarter ending 31st December 2025.
- [Finance Bill 2026 Passed by Parliament: Lok Sabha & Rajya Sabha Approval Complete – Now Awaits Presidential Assent for New Income Tax Act 2025](https://taxroutine.com/finance-bill-2026-passed-by-parliament/): Finance Bill 2026 Passed: The Finance Bill 2026 has cleared a major milestone. Parliament has given its nod, paving the way for the Union Budget 2026-27 to become fully operational.
- [Tax Incentives available to GIFT City (IFSC Units)](https://taxroutine.com/tax-incentives-to-gift-city/): GIFT City (Gujarat International Finance Tec-City) is India’s first operational greenfield smart city and International Financial Services Centre (IFSC), located between Ahmedabad and Gandhinagar in Gujarat.
- [New TDS/TCS Payment Sections 2025 vs 1961: Everything You Need to Know | Income Tax Act 2025](https://taxroutine.com/new-tds-tcs-payment-sections/): India's tax law just got its biggest makeover in 60 years. 69 TDS/TCS Payment sections are now just 3. Find out exactly what changed, what stayed, and how to stay compliant from April 1, 2026.
- [Finance Bill 2026 passed with 32 Amendments in the Lok Sabha](https://taxroutine.com/finance-bill-2026-passed-in-ls-32-amendments/): The Lok Sabha on Wednesday approved the Finance Bill 2026, incorporating 32 amendments proposed by the government.
- [193-Day Delay in Filing AOC-4 – Yet No Penalty?](https://taxroutine.com/aoc-4-delay-without-penalty/): Can a company delay filing its financial statements (AOC-4 Delay) by over 6 months and still escape penalty?
- [Corporate Laws (Amendment) Bill, 2026: What’s Changing for Companies and LLPs in India](https://taxroutine.com/corporate-laws-amendment-bill-highlights/): Many amendments to the Companies Act, 2013 and LLP Act, 2008 have been proposed by the Corporate Laws Amendment Bill which are analysed in depth in this blog
- [From Red Tape to Red Carpet: The Corporate Laws (Amendment) Bill 2026 is Here to Shake Up India Inc.](https://taxroutine.com/corporate-laws-amendment-bill-2026-explained/): A detailed breakdown of the Corporate Laws (Amendment) Bill 2026 including CSR threshold changes, buyback rules, GIFT City reforms, decriminalisation & compliance impact.
- [URGENT ALERT! TDS/TCS Correction Statements for FY 2018-19 to FY 2023-24 are getting TIME-BARRED forever after 31 March 2026](https://taxroutine.com/tds-tcs-correction-statements-time-barring/): The brand-new Income-tax Act, 2025 (which replaces the 1961 Act w.e.f. 01.04.2026 as per Section 536) has drastically reduced the TDS/TCS Correction Statements window.
- [Important Update for All Charitable Trusts, Societies & Section 8 Companies : PCIT/CIT Can Now Condone Delay in Filing Form 10A u/s 12A](https://taxroutine.com/pcit-condone-delay-in-filing-form-10a/): The Central Board of Direct Taxes (CBDT) has finally cleared the long-standing confusion of Who can condone delay in Filing Form 10A? through Circular No. 1/2026 dt 23 March 2026.
- [Finance Bill 2026: 9 Days to Go! Will India’s New Income Tax Act 2025 Be Fully Ready on 1 April?](https://taxroutine.com/finance-bill-2026-yet-to-be-passed/): Finance Bill 2026 status on 23 March: Yet to reach Rajya Sabha. Income Tax Act 2025 effective 1 April 2026. 113 key amendments explained + why the next week is critical for tax portals.
- [Breaking News!!! Income Tax Rules, 2026 Notified!](https://taxroutine.com/income-tax-rules-2026-notified/): The Ministry of Finance on Friday, the 20th of March 2026 notified the Income Tax Rules 2026 set to come into effect on 01.04.2026
- [Financial Year End Tax Checklist (March 31): Key Tasks Every Taxpayer Should Complete](https://taxroutine.com/financial-year-end-checklist-2026/): This Financial Year End Checklist summarizes the year end tasks every tax payer must ensure to do before the year draws to a close.
- [New Income Tax Act 2025: Only 54 of 190 Forms Ready Before April 1. Is India Prepared for the Transition?](https://taxroutine.com/forms-not-ready-under-new-income-tax-act/): Only 54 of the 190 forms required under the new Income Tax Act 2025 will be ready before April 1, 2026. A parliamentary panel has urged stress testing of the e-filing portal. Here's what taxpayers and professionals need to know.
- [Supreme Court Rules: No Mandatory Valuation Report for Capital Reduction Under Section 66](https://taxroutine.com/valuation-report-for-capital-reduction-sc/): The H'ble Supreme Court clarifies that there is no requirement for valuation report for capital reduction to be carried out u/s 66 of the companies act.
- [Tax Implications of Fast-Track Mergers in India](https://taxroutine.com/tax-implications-of-fast-track-mergers-in-india/): Explained: Tax Implications of Fast-Track Mergers in India
- [Fast-Track Merger Document Checklist (Section 233 – Practitioner Guide)](https://taxroutine.com/fast-track-merger-document-checklist/): This practitioner-oriented document checklist outlines the key documents and filings typically required and to be kept handy at each stage of a Fast-Track Merger process, so that your filing process can be hassle-free.
- [Streamlining Corporate Consolidation: A Guide to Fast Track Mergers for Group Companies](https://taxroutine.com/fast-track-merger-for-companies/): A Fast Track Merger under Section 233 of the Companies Act, 2013 allows certain classes of companies to merge without approaching the National Company Law Tribunal (NCLT). Instead, the scheme is approved by the Regional Director (RD) of the Ministry of Corporate Affairs.
- [Compliance Calendar March 2026](https://taxroutine.com/compliance-calendar-march-2026/): Due Date for deposit of Tax Collected.
- [GST Cash Ledger vs. Income Tax “Cash Ledger”: Concept and Challenges](https://taxroutine.com/cash-ledger-in-income-tax/): A discussion on a tweet by the handle @TaxationUpdates on X. A cash Ledger in Income Tax. A reality?
- [Multiple GST SCNs for same year permissible : Madras HC](https://taxroutine.com/multiple-gst-scns-for-same-year/): The Madras High Court in a landmark ruling upheld the rights of the GST department holding that issuance of multiple GST SCNs for same year is valid! Read more.
- [Budget 2026 Proposals - Direct Tax](https://taxroutine.com/budget-2026-proposals/): On 1st February 2026, the H'ble Finance Minister Mrs.Nirmala Sitharaman presented the India Budget 2026 in the Lok Sabha.
- [Compliance Calendar February 2026](https://taxroutine.com/compliance-calendar-february-2026/): Due Date for deposit of Tax Collected.
- [Major changes to composition dealers for payment of Reverse Charge](https://taxroutine.com/changes-to-composition-dealers/): The Department of Revenue under the Ministry of Finance has issued a notification on 16th January 2025 being Notification No.
- [The Real Bigg Boss Game ft. Income Tax Department (2026)](https://taxroutine.com/bigg-boss-winnings-taxation/): Bigg Boss Season 9 Tamil has taken Tamil Nadu by storm once again. As the season races toward its finale, we dive into the taxation of winnings from gameshows.
- [Comprehensive Understanding of RCM and list of goods & services notified](https://taxroutine.com/understanding-of-rcm/): Reverse Charge Mechanism (RCM) is a mechanism wherein the recipient of the supply of goods or services is liable to pay GST in respect of certain notified goods or services.
- [A Note of Gratitude as 2025 Draws to a Close! Happy New Year 2026!](https://taxroutine.com/happy-new-year-2026/): Team TaxRoutine wishes you a Happy New Year 2026

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- [Rajesh Exports Case - Upcoming Topics](https://taxroutine.com/coming-soon/rajesh-exports-sebi-case/): This developing case is being analysed by our editorial team. We are committed to delivering rigorous, issue-by-issue commentary.
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- [Exempt Services | Notification No. 12/2017-CT(R) | TaxRoutine Repository](https://taxroutine.com/repository/gst-notifications/exempt-services/): Exempt Services | Notification No.
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- [TDS Rate & Calculator](https://taxroutine.com/tax-tools/tds-rate-calculator/): Complete section-wise TDS rates under the Income Tax Act, 2025 — mapped from old sections (192–194T) to new Sections 392 & 393.
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- [Gratuity and Leave Encashment Exemption Calculator | Income Tax Act 2025](https://taxroutine.com/tax-tools/gratuity-leave-encashment-exemption-calculator/): Establishments with 10+ employees are generally covered under the Payment of Gratuity Act, 1972.
- [HRA Calculator as per Income Tax Act, 2025](https://taxroutine.com/tax-tools/hra-calculator-it-act-2025/): This calculator helps salaried employees determine the amount of House Rent Allowance (HRA) that is exempt from income tax under Schedule III (Table: S.No.
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- [Happy New Financial Year 2026–27 | TaxRoutine.com](https://taxroutine.com/wishes-new-financial-year-2026-27/): A fresh ledger. Infinite possibilities. Let's make this the year your finances truly work for you.
- [Income Tax Forms Tracker: Old vs New (IT Rules 1962 → 2026) | TaxRoutine](https://taxroutine.com/income-tax-act-2025/new-income-tax-forms/): Every income tax form under the new IT Rules 2026 mapped to its predecessor under IT Rules 1962. Search by old form number, new form number, or keyword.
- [New TDS and TCS Payment Sections 2025 vs 1961](https://taxroutine.com/income-tax-act-2025/new-tds-and-tcs-payment-sections/): India's most radical overhaul of tax withholding law in 60 years is live.
- [New TDS and TCS Payment Codes under the Income Tax Act, 2025](https://taxroutine.com/income-tax-act-2025/new-tds-and-tcs-payment-codes/): The Income Tax Act, 2025 introduces numeric payment codes replacing old section-based identification.
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- [Income Tax Assessment Limitations](https://taxroutine.com/income-tax-assessment-limitations/): A complete guide to statutory time limits, taxpayer rights, and reassessment windows under the Income Tax Act 2025 — decoded for individuals, businesses, and tax professionals.
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- [Cost Inflation Index](https://taxroutine.com/repository/cost-inflation-index/): The Cost Inflation Index (CII) is an index published by the Income Tax Department, every financial year to measure inflation for the purpose of calculating capital gains on the sale of certain long-term capital assets.
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