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Comprehensive NRI tax advisory on Section 195 withholding: Eligibility for Nil/lower deduction certificate in Form 13, TRC verification under Section 90(4), and Form 15CA/15CB banker compliance by PGT & Associates.

Indirect tax advisory on Rule 86B of CGST Rules: The 99% ITC utilization cap, Rs. 50 Lakh monthly taxable supply test, statutory exemptions for income taxpayers, and compliance auditing by PGT & Associates.

Direct tax litigation advisory on the revised Section 148 reassessment regime: CBDT Risk Management System criteria, Section 148A show-cause procedure, Rs. 50 Lakh asset threshold, and limitation defenses by PGT & Associates.

Corporate governance advisory on Significant Beneficial Ownership (SBO): 10% direct/indirect ownership tests, Form BEN-1 notices, BEN-2 filing protocols, and MCA penal enforcement by PGT & Associates.

Technical tax audit guide for Form 3CD Clause 44: Expenditure categorization between exempt, composite, registered, and non-registered vendors, depreciation exclusion, and reporting workpapers by PGT & Associates.

Cross-border tax compliance guide on electronic Form 10F and Tax Residency Certificate (TRC): Section 90(4) / 90A statutory validations, treaty rate access under DTAA, and non-resident portal filing protocols by PGT & Associates.

Comprehensive compliance guide on Section 194R withholding tax on business perquisites: Valuation methodologies, Rs. 20,000 threshold verification, dealer incentives, and Form 3CD reporting by PGT & Associates.

Clause 31 Form 3CD audit manual: Verification of acceptance and repayment of loans, deposits, and specified advances exceeding Rs. 20,000, Section 271D/271E penal implications by PGT & Associates.

Comprehensive compliance guide on Section 43B(h) of the Income-tax Act: Timelines under Section 15 of MSMED Act, vendor classification, Clause 26 Form 3CD reporting, and disallowance mechanics by PGT & Associates.

Quarterly advance tax compliance guide for 15 September 2026: 45% threshold calculation under Section 208/211, deferment interest under Section 234C, and capital gain exceptions by PGT & Associates.

In-depth guide on Section 44AD(4) of the Income-tax Act, 1961: The mandatory 5-year lock-out mechanism, computation of lower profits, maintenance of books under Section 44AA, and tax audit under Section 44AB(e) by PGT & Associates.

Technical analysis of Clause 14 in Tax Audit Report: Reconciliation of closing stock under Section 145A inclusive method, AS 2 / Ind AS 2 compliance, and deviation disclosures by PGT & Associates.

Form 3CEB transfer pricing guide for AY 2026-27: International and specified domestic transactions, ALP determination methods, and penalty provisions under Section 271BA by PGT & Associates.

Valuation framework for Compulsorily Convertible Preference Shares (CCPS) under FEMA and Companies Act, 2013: Internationally accepted pricing methodologies, Form FC-GPR filing, and regulatory safeguards by PGT & Associates.

Corporate buyer's guide to buy-side financial due diligence: Quality of Earnings (QoE) adjustments, debt-like items, concentration risks, and deal negotiation levers by PGT & Associates.

Audit guide for Form 3CD Clause 8a: Verification of exercise of option for Section 115BAA/115BAC, Form 10-IC/10-IEA electronic filing validations, and foregone incentive reconciliations by PGT & Associates.

Comprehensive tax advisory on Section 54F exemption: Net consideration reinvestment formulas, the statutory Rs. 10 Crore ceiling, Capital Gain Account Scheme (CGAS) timelines, and clawback rules by PGT & Associates.

Comprehensive compliance guide on GSTR-9 annual return and GSTR-9C reconciliation statement for FY 2025-26: Table-wise ITC adjustments, outward tax reconciliations, DRC-03 disclosures, and audit certification by PGT & Associates.

Operational guide on Direct Tax Vivad se Vishwas Scheme 2.0: Eligible appeals before CIT(A), ITAT, High Courts and Supreme Court, disputed tax settlement rates, penalty/interest waivers, and filing protocols by PGT & Associates.

Comprehensive guide on Tax Audit for AY 2026-27 (FY 2025-26): Section 44AB turnover limits, Form 3CA/3CB vs 3CD checklist, Clause 34 TDS review, MSME Section 43B(h), and 21 October 2026 deadlines by PGT & Associates.