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Clause 13 of Form 3CD explained for AY 2026-27: method of accounting, ICDS adjustments, Clause 14 interaction, ITR reconciliation and a practical tax-audit checklist.

Form 145 Parts A, B, C and D explained for 2026 foreign remittances: ₹5 lakh threshold, AO certificate, Form 146, Rule 220 exclusions and practical examples.

Clause 21 of tax audit report explained for AY 2026-27: specified disallowable expenses, practical Form 3CD reconciliation checks, FAQs and filing deadline.

Section 12A IBC withdrawal explained after the Supreme Court’s 2026 Power Trust ruling: 90% CoC approval, Regulation 30A, Form FA and promoter settlement limits.

Form 26 replaces Forms 3CA, 3CB and 3CD for Tax Year 2026-27 under section 63. See what changed, what stayed the same, transition dates and practical filing impact.

Form 145 is not required for every foreign remittance. This 2026 guide explains Rule 220 exclusions, LRS and IFSC cases, Part A/B/C/D selection, the ₹5 lakh threshold and practical documentation controls.

When is Form 146 required in 2026? Understand the ₹5 lakh test, Form 145 Part C, AO certificate alternative, DTAA review and CA documentation.

Master File requirements in India after 1 April 2026: Form 3CEAA becomes Form 56 under section 171 and Rule 123. See thresholds, Part A/Part B, transition rules and practical filing steps.

NCLAT’s 13 August 2026 ruling explains the strict 30+15 day limit under Section 61 IBC, certified-copy timing and why waiting for NCLT website upload can make an appeal time-barred.

Received an income-tax reassessment notice? Understand section 148A vs 148, AY 2026-27 transition rules, section 149 time limits and how to prepare a defensible response.

A practical 2026 guide for NRIs and overseas Indians investing in India: tax rates, TDS, mutual funds, shares, FEMA routes, DTAA, KYC and repatriation.

Detailed analysis of the 30 June 2026 NCLAT ruling in Value Wise Consultancy v. ED on IBC moratorium, PMLA attachment, NCLT jurisdiction and practical implications for creditors, RPs and resolution applicants.

Moving back to India? Understand RNOR status under the Income-tax Act, 2025, foreign income and asset reporting, NRE/NRO/RFC account changes, DTAA planning and the path to ROR.

From 1 April 2026, charitable and non-profit organisations move from Forms 10A/10AB under the 1961 framework to Forms 104/105 under sections 332 and 354 of the Income-tax Act, 2025. Here is what changed, what did not, and how pending and existing registrations transition.

Form 3CEB due date for AY 2026-27 is 31 October 2026. Understand Section 92E applicability, the 30 November ITR deadline, penalty and filing checklist.

From 1 April 2026, separate appeal forms for provident, superannuation and gratuity fund recognition disputes move into a unified Form 187 framework. Here is what changed, what did not, the 60-day deadline, ₹1,000 fee and practical transition steps.

A practical analysis of the NCLAT’s 2:1 ARC Research v. Adya Oils ruling on Section 60(5)(c), easement rights, liquidation value and the Supreme Court appeal filed in 2026.

From 1 April 2026, Forms 15G and 15H are replaced by unified Form 121 under section 393(6) of the Income-tax Act, 2025. The biggest compliance change is a single UIN per PAN per tax year, while eligibility for nil-TDS declarations broadly remains unchanged.

A practical 2026 guide for NRIs selling Indian property: capital gains, buyer withholding, section 395(1) lower/nil certificate, Form 128, DTAA and FEMA repatriation planning.

NCLT Mumbai treated a ₹20 crore security-deposit arrangement as financial debt and admitted Pen India’s Section 7 IBC plea against Reliance Entertainment Studios. Here is what businesses, lenders and professionals should learn from the 2026 ruling.