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Every page on this website, arranged by section. This list is updated automatically whenever the website is rebuilt.
Main pages
About the firm
Services
- Our services
- AI consultancy
- Audit & assurance
- Certifications
- Company law and finance
- Direct tax and appeals
- ESG and sustainability
- Ind AS reporting
- Indirect tax and appeals
- Overseas desk
- Concurrent audit of banks
- Customs advisory and appeals
- GST advisory and compliance
- GST notices and appeals
- Income tax advisory and compliance
- Income tax appeals
- Income tax notices and assessments
- Information systems audit
- Internal audit
- Statutory audit
- Tax audit
Resources
- Resources
- Acts, rules and forms
- Due-date calendar
- HSN and SAC finder
- Income tax: guides, answers, calculators and updates
- Monthly digest
- Old and new income-tax sections and forms
- Rates and tables
- Useful lives under Schedule II, Companies Act, 2013
Guides
- Knowledge centre
- Advance tax: who pays, when and how much
- Capital gains on sale of immovable property
- Cost Inflation Index (CII): FY 2001-02 to FY 2026-27
- ESG and BRSR: who reports, what, and how
- Expected credit loss on trade receivables (Ind AS 109)
- GST rates after 22 September 2025
- GST: registration, returns, credit, notices and appeals
- Ind AS: applicability, key standards and transition
- Input tax credit and GSTR-2B reconciliation
- New vs old tax regime for tax year 2026-27
- Scope 1, 2 and 3 emissions explained
Common questions
- Answers to common questions on income tax and GST
- Income tax: answers to common questions
- Can I appeal to the GST Appellate Tribunal, and what is the time limit?
- Can I still use indexation when I sell a property bought before 23 July 2024?
- Can the GST department attach my bank account, and what can I do about it?
- Do I have to deduct TDS when I buy a property?
- Do my pending notices, assessments and appeals continue under the 1961 Act?
- Do online sellers and businesses making inter-state supplies need GST registration below the threshold?
- Does a small private company need a statutory audit?
- Does the Income-tax Act, 2025 or the 1961 Act apply to my income?
- Form 16, Form 26AS and the AIS don't match. Why, and what should I do?
- Has anything changed for salaried taxpayers under the Income-tax Act, 2025?
- How are family pension, gifts from relatives and agricultural income taxed?
- How are gains on gold, crypto and unlisted shares taxed?
- How are losses set off and carried forward under income tax?
- How can a company be closed: by strike-off or by winding up?
- How can a partnership firm be converted into an LLP or a company, and what is the tax effect?
- How can I verify a CA certificate or audit report using its UDIN?
- How do I appeal against an income-tax order, and what are the time limits and fees?
- How do I claim HRA, and can I claim HRA and a home-loan deduction together?
- How do I correct a wrong TDS challan or TDS return?
- How do I e-verify my income-tax return, and what if I miss the 30 days?
- How do I file a first appeal against a GST order, and how much is the pre-deposit?
- How do I get TDS deducted at a lower rate or not at all (Form 13, 15G and 15H)?
- How do I get Udyam (MSME) registration, and what are the current limits?
- How do I register a private limited company, a one person company or an LLP?
- How do I reply to a GST show cause notice (DRC-01)?
- How do I reply to an income-tax notice on the portal, and can I ask for more time?
- How do I respond to a customs show cause notice, and how does a customs appeal work?
- How do the capital gains exemptions under sections 54, 54EC and 54F (now sections 82, 85 and 86) work, and what is the Capital Gains Account Scheme?
- How does a private company transfer shares, increase its authorised capital and raise money by private placement?
- How does a tenant account for a lease under Ind AS 116?
- How does a trust, society or Section 8 company get registration for tax exemption and 80G approval (now section 354)?
- How does input tax credit on capital goods work under GST?
- How does my employer deduct TDS on salary, and how do I declare my investments?
- How is a company's auditor appointed, and when must auditors be rotated?
- How is a director appointed or removed, and what are DIN, director KYC and disqualification?
- How is a partnership firm registered in Uttar Pradesh, and is registration compulsory?
- How is a partnership firm taxed, and how much remuneration and interest can partners be paid?
- How is customs duty on imports worked out?
- How is GST registration cancelled, and how can a cancelled registration be revived?
- How is interest on NRE, NRO and FCNR accounts taxed?
- How is residential status decided for income tax: the 182-day and 120-day rules?
- How is the sale of inherited or gifted property taxed?
- How long does an income-tax refund take, and why is it delayed or adjusted?
- How many board meetings must a company hold, and when must the AGM be held?
- How much can a resident send abroad under LRS, and when are Forms 15CA and 15CB needed?
- How much TDS is deducted when an NRI sells property in India, and can it be reduced?
- I got an income-tax notice. What should I do first?
- I have appealed. Do I have to pay 20% of the demand to get a stay?
- I missed the ITR due date. Can I still file, and what does it cost?
- I received a notice under section 148 or 148A (now sections 280 and 281). What should I do?
- Is income up to ₹12 lakh really tax-free under the new regime?
- Is reasonable assurance of BRSR Core required, and how does assurance differ from assessment?
- My return has been treated as defective under section 139(9) (now section 263(7)). What now?
- On which purchases is GST input tax credit blocked under section 17(5)?
- Should I form a private limited company or an LLP?
- There is an outstanding demand on the income-tax portal. How do I agree or disagree with it?
- We are an unlisted supplier. Why are customers asking for our ESG data?
- What annual filings must a private company make with the Registrar of Companies?
- What are LLP Form 8 and Form 11, and when are they due?
- What are RoDTEP and duty drawback for exporters?
- What are Scope 1, 2 and 3 emissions, and how are they calculated?
- What are the basics of revenue recognition under Ind AS 115?
- What are the due dates for GSTR-1 and GSTR-3B, and what happens if I file late?
- What are the GST late fees and interest for late returns and payments?
- What are the GST rates after 22 September 2025?
- What are the income-tax depreciation rates, and how does the half-year rule work?
- What are the late fees for ROC filings, and how does a company clear a backlog?
- What are the limits for sections 80C, 80D and 80CCD(1B), and which deductions survive in the new regime?
- What are the limits on cash payments, cash receipts and cash loans under income tax?
- What are the new section numbers for common sections like 80C, 194C and 44AB?
- What are the TDS rates and thresholds for rent, contractors, professionals, interest and commission?
- What changes when a company moves from Indian GAAP to Ind AS?
- What conditions must I meet to claim input tax credit under GST?
- What do qualified, adverse and disclaimer opinions in an audit report mean?
- What documents are needed for a net-worth certificate from a Chartered Accountant?
- What documents are needed for GST registration, and why are applications rejected?
- What does an intimation under section 143(1) (now section 270(1)) mean, and what should I do?
- What goes into a turnover certificate, a certificate for a bank loan, and a Form 15CB certificate?
- What if I sell property below the circle rate (section 50C, now section 78), and how is a jointly owned property taxed?
- What is a "tax year", and what happened to the previous year and assessment year?
- What is a concurrent audit of a bank branch, and what does it cover?
- What is a faceless assessment, and how does a personal hearing by video work?
- What is a small company under the Companies Act, and what relaxations does it get?
- What is CARO 2020, and which companies does it apply to?
- What is expected credit loss under Ind AS 109, and how is it calculated for receivables?
- What is section 43B(h) (now section 37), and what happens if I pay an MSE supplier late?
- What is the auditor's report on internal financial controls, and which companies need it?
- What is the difference between a statutory audit, a tax audit and an internal audit?
- What is the difference between GST demands under sections 73, 74 and 74A, and what was the section 128A waiver?
- What is the penalty under section 270A for under-reporting or misreporting income, and how does immunity work?
- What is the QRMP scheme, and should I opt for it?
- What is the standard deduction for salaried people and pensioners?
- What is the time limit for claiming input tax credit, and what did the 2024 amendments change?
- When are TDS payments and TDS returns due, and what is the late fee and interest?
- When can I claim a GST refund, and how long does it take?
- When do I have to register for GST?
- When do I need a PAN or a TAN, and what happens if PAN and Aadhaar are not linked?
- When does an LLP need to get its accounts audited?
- When is a capital gain long-term, and at what rate is it taxed?
- When is a tax audit compulsory, and what are the turnover limits?
- When is an e-way bill required, and how long is it valid?
- When is TCS collected on foreign remittances, car purchases and sale of goods?
- When must an NRI file an income-tax return in India, and how is double taxation relief claimed?
- When must I reverse input tax credit because the supplier has not paid tax, or I have not paid the supplier within 180 days?
- Which companies must follow Ind AS?
- Which is better for me: the old or the new tax regime?
- Which ITR form should I file?
- Who can opt for presumptive tax under sections 44AD, 44ADA and 44AE, and what are the limits?
- Who can opt for the GST composition scheme, and what are its rates and limits?
- Who must file a BRSR, and what is BRSR Core?
- Who must file GSTR-9 and GSTR-9C, and by when?
- Who must issue e-invoices under GST, and what is the 30-day rule?
- Who must pay advance tax, what are the due dates, and what is the interest for paying late?
- Who must report foreign assets in Schedule FA, and what is the penalty for not doing so?
- Who needs an Importer Exporter Code (IEC), and how is it obtained and kept active?
- Who qualifies as a startup under Startup India, and how does the section 80-IAC (now section 140) tax holiday work?
- Why does every CA certificate carry a UDIN, and which documents need one?
- Why does the input tax credit in my GSTR-2B differ from my books, and how do I reconcile it?
- Why is higher TDS deducted when PAN and Aadhaar are not linked, or for non-filers?
Calculators
- Tools and calculators
- Advance tax schedule
- Applicability checkers
- Credit utilisation
- Effective interest rate
- Emissions estimator
- Expected credit loss
- Gratuity calculator
- GST calculator
- GST interest
- GST late fee
- HRA exemption
- Income tax: old vs new
- Lease calculator
- Presumptive income
- Property capital gains
- Shares and equity funds gains
Updates
- Updates
- BRSR Core reaches the top 1,000 listed entities in FY 2026-27
- Does Ind AS apply to your company?
- Got an income-tax notice? Five steps to take first
- GST Appellate Tribunal: the second appeal forum is now working
- Income-tax Act, 2025: which law governs your year
- Internal controls are a growth tool, not a burden
- Reconcile GSTR-2B before the department does
- Three questions before you move to Ind AS
- Unlisted suppliers are being asked for BRSR-style data
- Using AI in finance: speed with a safety net
Formats
Legal
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