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Section 44AD(5) of the Income Tax Act explained for AY 2026-27: when the 5-year opt-out rule triggers books, Section 44AB tax audit and Form 3CD compliance.

Section 44AD(4) of Income Tax Act explained for AY 2026-27: 5-year lock-out, opt-out consequences, Section 44AD(5) tax-audit impact and practical checklist.

Form 3CD Clause 37 for AY 2026-27 explained: cost audit under Section 148, reportable disagreements, reconciliation workflow, common mistakes and 21 October tax-audit readiness.

Form 3CD Clause 36B for AY 2026-27 explained: section 2(22)(f) buyback dividend, section 46A capital loss, reporting amount, reconciliation checklist and common mistakes.

Can a pre-existing dispute stop a Section 7 IBC case? The Supreme Court’s Catalyst Trusteeship ruling explains debt, default, restructuring and debenture-trustee issues.

Statutory audit last date 2026 explained for Indian companies: normal AGM by 30 September 2026, financial statements within 30 days, annual return within 60 days, plus first-AGM and OPC exceptions.

Form 3CD changes for AY 2026-27. CBDT changed the audit-report date from 30 September to 21 October 2026 and the related audited ITR date from 31 October to 21 November 2026.

NCLT oppression petition limitation explained: Article 137’s 3-year rule, continuing oppression, Indus Motors 2025 and practical filing/defence tests.

Reliance Entertainment NCLT insolvency case: Mumbai NCLT admitted Pen India’s Section 7 plea; ₹20 crore deposit, 21% interest, financial-debt reasoning and current IBBI CIRP status.

Tax audit clauses for AY 2026-27 explained: current Form 3CD clause map, key reconciliations, 2025 amendments and the 21 October 2026 deadline.

Form 3CD Clause 30 for AY 2026-27 explained: hundi borrowing and repayment, Section 69D deemed income, interest treatment, audit checks and 30 September deadline.

FY 2025-26 spans the 22 September 2025 GST rate rationalisation. A professional GSTR-9 reconciliation guide for rate changes, cut-off testing, GSTR-1/GSTR-3B and annual-return controls.

GSTR 9 due date for FY 2025-26 is 31 December 2026 unless extended. See GSTR-9/GSTR-9C applicability, ₹5 crore threshold, filing checks and GST audit context.

Clause 25 of Form 3CD requires reporting of profits chargeable under Section 41. This AY 2026-27 guide explains creditor write-backs, remission or cessation, bad-debt recoveries, book-to-tax reconciliation and common audit errors.

Clause 19 of Form 3CD requires a section-wise reconciliation of specified deductions debited to the P&L versus the amount legally admissible. Here is the current AY 2026-27 section list, audit workflow, worked example and common mistakes.

2026 India transfer-pricing guide to low value-adding intra-group services: 5% mark-up, ₹10 crore cap, cost pooling, duplicate/shareholder cost exclusions, accountant certification and Form 49.

Form 3CD Clause 30C for AY 2026-27: GAAR reporting, Section 96 tests, Rule 10U ₹3 crore threshold, tax-benefit aggregation and audit documentation.

When can NCLT order a forensic audit in an oppression case? The 2026 Augustus Avani ruling explains money-trail review, Sections 213, 339, 246 and 424, scope limits and practical safeguards.

India intercompany loan transfer pricing in 2026: INR and foreign-currency safe-harbour rates, credit-rating spreads, ALP benchmarking and documentation.

Clause 15 reporting for AY 2026-27: capital assets converted into stock-in-trade, section 45(2) timing, FMV, audit reconciliation, examples and common errors.