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Clause 12 of Form 3CD explained for AY 2026-27: presumptive profits under Sections 44AD, 44ADA, 44AE and specialised regimes, with reconciliation and audit checks.

Clause 9 of Form 3CD requires firms, LLPs and AOPs to report partners/members, profit-sharing ratios and changes during FY 2025-26. This guide explains what to reconcile before the AY 2026-27 tax audit filing.

Supreme Court’s 2026 Bharti Telecom ruling on selective Section 66 capital reduction, minority exits, valuation fairness, prejudice and NCLT scrutiny.

Corporate guarantee transfer pricing in India: 1% safe harbour, ₹100 crore threshold, ALP analysis, documentation and Form 3CEB considerations for 2026.

Can GST late fees be waived in 2026? This guide explains Section 128, notification-based relief, historic amnesty schemes, permanent late-fee caps, and what businesses should verify before relying on a waiver.

Clause 10 of Form 3CD requires reporting of each business or profession and material changes during FY 2025-26. Practical AY 2026-27 reconciliation guide.

Can removing a director trigger an NCLT oppression case? Section 169, Cyrus Mistry Supreme Court principles and practical company/shareholder checklists explained.

Clause 30B explained for AY 2026-27: Section 94B ₹1 crore threshold, 30% EBITDA interest limit, deemed AE debt, 8-year carry-forward and audit checklist.

When does Section 430 bar a civil suit? A practical 2026 guide to NCLT vs civil-court jurisdiction in shareholder, share-transfer and oppression disputes.

Tax audit form for AY 2026-27: when Form 3CA or 3CB applies, why Form 3CD accompanies both, 21 October 2026 due date, TP timeline and filing checklist.

A practical AY 2026-27 NRI return-filing guide covering ITR-2 vs ITR-3, filing deadlines, TDS reconciliation, capital gains, DTAA and foreign-asset reporting.

Form 145 has no fixed calendar due date: it must be filed before each applicable foreign remittance. Learn Part A/B/C/D timing, Form 146 sequencing, the ₹5 lakh test and a practical pre-payment checklist.

NCLT Mumbai’s 2026 Urja Niyojan ruling explains when a 50:50 shareholder deadlock can justify a Section 242 buyout, including a nil-value exit after independent valuation.

How to reconcile ICDS and section 145A adjustments in ITR-3 for AY 2026-27 with Form 3CD Clauses 13(e) and 14(b), including CBDT validation mapping, examples and a practical checklist.

A practical AY 2026-27 guide to reconciling AIS, TIS, Form 26AS, books and ITR data, submitting AIS feedback, documenting mismatches and reducing income-tax notice risk.

Transfer pricing secondary adjustment in India: ₹1 crore threshold, 90-day repatriation, Rule 83 interest, Section 170 and 18% tax option explained.

A practical guide to GSTR-1A in 2026: when it opens, when it closes, what can be corrected, how changes affect GSTR-3B and GSTR-2B, and the controls businesses should use before filing.

Can a shareholders’ agreement force an oppression dispute to arbitration? The 2026 USAR Commerce NCLT ruling explains when Sections 241–242 stay with NCLT.

India tax on software and SaaS payments to foreign companies: royalty vs business profits, DTAA, Engineering Analysis, TDS and Form 145/146 checks.

GST on imported services explained for Indian businesses: RCM, section 13 place of supply, time of supply, ITC, related-party imports and a practical compliance checklist.