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Renting out a flat in India while living abroad? Why the tenant deducts 31.2% TDS under section 195 (now section 393(2)), what you really owe, and how to cut or recover the excess.

Missed a deduction in your return? Two 2026 Supreme Court orders limit section 264 revision. When it still works, how it compares with appeal and rectification, with worked examples and a checklist.

CBIC's 26 October 2026 circular says a GST notice cannot allege fraud just because tax went unpaid or a scrutiny mismatch was found. What officers must now show, the penalty difference in rupees, and a reply checklist.

Most NRIs know the 182-day rule. Fewer know that Indian income above ₹15 lakh brings in a 120-day test, and can make a citizen a deemed resident with no visit at all. Worked examples, checklist and 2025 Act numbering.

Missed filing documents before the AO? How Rule 46A (now Rule 192) and ITAT Rule 29 let new evidence into an appeal, with a worked section 68 example, checklist and common mistakes.

Circular 259/05/2026-GST explained: admitted amount vs tax in dispute, the GSTAT 10% on the appellate order, penalty-only orders, and refund of pre-deposit, with a worked example.

Why NRIs get income tax notices, what sections 139(9), 143(1)(a), 133(6), 143(2), 148A and 148 mean, their 2025 Act equivalents, and how to reply from abroad with two worked examples.

Late income tax appeal? The CIT(A) and ITAT can condone delay for sufficient cause. Time limits, old and new sections, Form 99 and Form 115, and two worked examples.

ESOPs and RSUs are taxed twice: salary at exercise, capital gains at sale with FMV as cost. Old and new sections, start-up deferral, foreign RSUs and Schedule FA.

Section 270AA (now s.440) lets you avoid penalty and prosecution if you pay and skip the appeal. What the Finance Act 2026 changed, the new Form 161 and a worked example.

Pending a CIT(A) appeal the AO can stay demand on 20% payment; the ITAT can stay for up to 365 days. Sections, 2025 Act numbers, cases and a worked example.

Income tax notices to ITAT and High Court, stage by stage: sections, forms, time limits, fees, stay of demand and rectification, with links to detailed posts.

Supreme Court’s 27 October 2026 ECL Finance judgment explains when a debenture holder’s policy-making role can make it a related party barred from CoC participation.

For FY 2025-26, 30 November 2026 is the last date to claim ITC, report credit notes, correct GSTR-1/3B and complete Rule 37A reversals.

SEBI LODR quarterly compliance calendar for FY 2026-27: 21, 30 and 45-day filings, with Q2 and Q3 dates and a worked example.

SME IPO eligibility in 2026 under SEBI ICDR Chapter IX: profit test, size test, issue structure rules and the listing process, with a worked example.

Results for the quarter ended 30 September 2026 are due by 14 November 2026 under SEBI LODR Regulation 33. Timelines, examples and a checklist.

SEBI's LODR Third Amendment 2026 rewrites Regulation 62A: from 14 October 2026, first-time debt listers need not list earlier unlisted NCDs.

Duration, leave, stipend rates, transfer and Forms 103/109 under the ICAI new scheme, with the old-scheme position.

Eligibility, registration, minimum stipend and choosing a firm for CA articleship in Ahmedabad, as per ICAI rules.