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Clause 34 of Form 3CD explained for AY 2026-27: Clause 34(a) TDS/TCS reconciliation, 34(b) statement filing, 34(c) interest and a practical audit checklist.

IPO industry report due diligence checklist for Indian DRHPs: verify market size, CAGR, rankings, source mapping, independence, consistency and issuer financial inputs.

IPO segment reporting India 2026: map Ind AS 108 operating segments, CODM evidence, restated financials, KPI consistency, red flags and DRHP controls.

Pre-IPO shareholder agreement cleanup checklist for investor rights, waivers, Articles, cap-table reconciliation, accounting effects and DRHP readiness in India.

IPO ESOP disclosure India 2026: understand outstanding employee stock options, dilution, Schedule VI disclosures, DRHP reconciliation and CFO readiness checks.

IPO promoter group identification India 2026: practical pre-DRHP mapping, records, related-party reconciliation, red flags and diligence checklist.

DLOM valuation India 2026: understand lack-of-marketability discounts, put-option and empirical methods, DLOC interaction, red flags and a worked example.

If tax audit applies for AY 2026-27, the ITR due date is 21 November 2026. The audit report itself is due earlier, on 21 October 2026. Do not file the return before the report is uploaded.

September 2026 due dates for GSTR-1, GSTR-3B, TDS, advance tax (15 September) and the 30 September tax audit report for AY 2026-27. Checklist for Ahmedabad businesses.

Section 271B penalty for a late tax audit report is 0.5% of turnover or gross receipts, capped at ₹1,50,000. Due date for AY 2026-27 is 21 October 2026 unless extended.

IPO materiality policy India 2026: build defensible litigation, creditor and group-company thresholds, reconcile DRHP disclosures and avoid diligence gaps.

Liquidation preference valuation India: model CCPS waterfalls, conversion choices, seniority, option pricing, IPO cap-table risks and a worked example.

CCD valuation in India explained for founders and CFOs: Companies Act valuation, FEMA pricing, conversion formulas, dilution, worked example and transaction checklist.

CCPS valuation India 2026: Companies Act registered valuer rules, FEMA pricing, conversion mechanics, dilution, DCF and a practical worked example.

IPO government approvals India 2026: practical DRHP checklist for material licences, renewals, expiry risks, data-room evidence and pre-IPO due diligence.

Sum-of-the-parts valuation in India: segment valuation, EV-to-equity bridge, ownership, holding-company discount, worked example and CFO checklist.

Supplier concentration due diligence in M&A India: test vendor dependency, pricing, credit terms, normalized EBITDA, working capital and deal red flags.

Customer concentration due diligence in M&A India: test top-customer dependency, contracts, churn, margins, collections, forecasts and deal red flags.

Receivables due diligence in M&A India: test ageing, ECL, subsequent collections, cut-off, customer concentration and purchase-price red flags.

IPO pro forma financial information India: when acquisitions trigger comparability issues, how to build adjustment controls, reconcile KPIs and prepare a DRHP-ready finance workstream.