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Clause 42 of Form 3CD explained for AY 2026-27: Form 61A/SFT applicability, Rule 114E, 31 May due date, omissions, penalties and audit reconciliation checklist.

Form 41 replaces Form 10F under the Income-tax Act, 2025. Learn who must file, TRC requirements, PAN-less filing and the 2026 transition.

A professional guide to GST departmental audit under Section 65 and Rule 101: ADT-01 notice, 15-working-day rule, audit scope, timelines, ADT-02 findings and a practical readiness checklist.

GST audit limit for FY 2025-26: no separate CA/CMA audit is triggered by turnover. See the ₹5 crore self-certified GSTR-9C threshold, PAN-level test, due date and practical reconciliation steps.

GST dispute resolution in India explained: Section 107 first appeals, APL-01, GSTAT appeal under Section 112, APL-05, limitation, pre-deposit and practical filing controls for 2026.

Section 58 Companies Act explained: NCLT appeal deadlines, public vs private company transfer refusal, sufficient cause, remedies, evidence and practical checklist.

Clause 33 of Form 3CD for AY 2026-27 explained: Chapter VI-A and section 10AA deductions, audit reconciliation, common errors and a practical pre-filing checklist.

When must a foreign company or non-resident get a tax audit in India? Section 44AB thresholds, Section 44DA Form 3CE, due dates and the 2026 transition.

How to calculate turnover for Section 44AB tax audit in AY 2026-27, including the ₹1 crore/₹10 crore thresholds, 5% cash test, GST treatment, discounts, scrap and F&O.

Section 95 IBC personal guarantor process explained: 14-day demand, Section 96 interim moratorium, RP report under Section 99 and NCLT admission under Section 100.

A practical AY 2026-27 guide to Form 3CD Clause 32: brought-forward losses, unabsorbed depreciation, Section 79 shareholding changes, speculation losses and pre-filing reconciliation.

Returning NRI? Learn when Schedule FA applies, the NR/RNOR exemption, foreign asset reporting, CRS/FATCA checks and Black Money Act risks for AY 2026-27.

Clause 36A tax-audit guide for AY 2026-27 covering deemed dividend under section 2(22)(e), accumulated profits, shareholder loans, reconciliation and filing controls.

When can NCLT rectify a company’s register of members under Section 59? The Devineni ruling explains the limits of rectification, share certificates and Rule 70.

Clause 30A of Form 3CD explained for AY 2026-27: Section 92CE primary and secondary adjustments, ₹1 crore threshold, Rule 10CB 90-day repatriation, imputed interest and audit reconciliation.

Clause 35 of Form 3CD requires traders and manufacturers to reconcile principal-item quantities, stock movements, production yield, shortages and excesses. A practical AY 2026-27 audit guide.

Clause 14 of Form 3CD for AY 2026-27 explained: closing-stock valuation, Section 145A, ICDS II, tax/GST adjustments, ITR reconciliation, examples and a pre-filing checklist.

A practical AY 2026-27 guide to Form 3CD Clause 24, covering deemed profits under sections 32AC, 32AD, 33AB, 33ABA and 33AC, legacy deduction clawbacks and audit reconciliation.

Received GST DRC-01C for excess ITC in GSTR-3B compared with GSTR-2B? Understand Rule 88D, the 7-day response, DRC-03 payment, GSTR-1/IFF blocking risk and a practical reconciliation workflow.

A practical 2026 guide to oppression and mismanagement under Sections 241, 242 and 244 of the Companies Act, 2013: eligibility, waiver, NCLT powers, interim relief, evidence and filing strategy.