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Income Tax

Section 80C Tax Saving Investments — Complete Guide FY 2025-26

Section 80C allows up to ₹1.5 lakh deduction per year under Old Regime. Complete list: ELSS, PPF, NSC, EPF, LIC, home loan principal. Comparison of returns, lock-in, and tax treatment.

4 min read12 Sep 2026
Income Tax

New vs Old Tax Regime 2025-26: Which Is Better for You?

Budget 2025 made New Tax Regime the default. Zero tax up to ₹12.75L. But is it better than Old Regime? Income-wise comparison tables, free calculator, and expert advice.

5 min read11 Sep 2026
Income Tax

Section 115A Equivalent Under IT Act 2025 -- NRI Rates

Complete analysis of 115A under Income Tax Act 2025. Old vs new mapping, Select Committee changes, transition rules. March 2026.

5 min read12 Sep 2026
Direct Tax

Income Tax Compliance Calendar 2026-27: All Due Dates Under ITA 2025

Complete income tax compliance calendar 2026-27 under ITA 2025 -- advance tax (15 June/Sept/Dec/March), TDS deposit 7th monthly, TDS returns (31 July/Oct/Jan/May), ITR due dates, audit report September, MSME year-end.

3 min read12 Sep 2026
Drafting

Share Certificate Format — Form SH-1 Under Companies Act 2026

Complete guide to share certificates under Companies Act 2013. Form SH-1, issue procedure, timelines, demat, specimen format, duplicate certificates.

5 min read12 Sep 2026
Income Tax

CBDT Notifications 2025-26 -- Threshold and Rate Changes

Complete guide to CBDT under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read11 Sep 2026
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TDS & TCS

TDS on Contractor Payments Under Income Tax Act 2025: Section 398 Guide

TDS on contractor payments under Section 398 ITA 2025 — 1% individual/HUF, 2% works contract/company, Rs 30K single/Rs 1L aggregate threshold, transporter exception, sub-contractors.

3 min read11 Sep 2026
Drafting

Shorter Notice for Board Meeting and General Meeting — Rules and Procedure 2026

Complete guide to shorter notice for board and general meetings. Independent director consent, 95% member consent, SS-1, SS-2, Section 101, 173.

6 min read12 Sep 2026
Drafting

Drafting Minutes of Board Meeting — Secretarial Standard SS-1 Complete Guide 2026

How to draft minutes of Board Meeting under Secretarial Standard SS-1 and Section 118 Companies Act 2013. Format, recording, signing, maintenance.

6 min read12 Sep 2026
Direct Tax

Income Tax Appeal Procedure Under ITA 2025: CIT(A), ITAT & High Court Guide

Income tax appeal procedure under ITA 2025 — CIT(A)/NFAC first appeal (30 days), ITAT second appeal (60 days), High Court substantial legal question, stay of demand, DRP for transfer pricing.

3 min read12 Sep 2026
Income Tax

How to File ITR Online for FY 2025-26 (AY 2026-27) — Step-by-Step Guide

Complete step-by-step guide to file income tax return (ITR) online for FY 2025-26. Due date: July 31, 2026. Which ITR form, documents needed, e-verification, and refund tracking.

4 min read11 Sep 2026
Drafting

Endorsements and Supplemental Deeds — When and How to Draft 2026

Complete guide to endorsements and supplemental deeds. When required, format, modification of existing deeds, variation, correction, legal effect.

6 min read12 Sep 2026
Income Tax

Tax Comparison of All Business Structures in India — FY 2026-27

Tax Comparison of All Business Structures in India — FY 2026-27 Tax Comparison of All explained: this guide covers what…

1 min read12 Sep 2026
Drafting

Newspaper Publication of AGM Notice — When Mandatory and Format 2026

Complete guide to newspaper publication of AGM notice. When mandatory, which newspapers, format, listed company requirements, SEBI LODR Regulation 47.

5 min read12 Sep 2026
Direct Tax

Income Tax Search, Survey and Seizure Under ITA 2025: Rights, Block Assessment & Section 68

Income tax search under ITA 2025 -- Section 275 authorisation, rights of searched person, block assessment 6 years, 60% tax on undisclosed income, Section 276A survey, provisional attachment Section 281B.

3 min read12 Sep 2026
Income Tax

Appeal Memo to ITAT (Form 36) — Drafting Guide and Template

Draft reply for appeal to Income Tax Appellate Tribunal against CIT(A) order. Template with compliance notes. Illustrative only.

5 min read12 Sep 2026
Income Tax

Leave Travel Allowance (LTA) -- Exemption Rules and Claims

Complete guide to LTA under Income Tax Act. Computation, examples, old vs new regime, latest Finance Act changes. Updated March 2026.

6 min read12 Sep 2026
Drafting

Specimen Notice of Board Meeting — Format Under Section 173 Companies Act 2026

Specimen notice of Board Meeting under Section 173 Companies Act 2013. 7 days notice format, agenda items, shorter notice, video conferencing rules.

6 min read12 Sep 2026
Direct Tax

Deemed Dividend Under ITA 2025: Section 2(22)(e) Loans to Shareholders Guide

Deemed dividend under ITA 2025 -- loans from closely-held company to 10%+ shareholders are deemed dividend (up to accumulated profits), TDS 10%, slab rate tax, repayment does not reverse, avoidance strategies.

3 min read12 Sep 2026
Direct Tax

Salary Restructuring for Tax Savings Under ITA 2025: HRA, LTA, NPS & Form 12BB Guide

Salary restructuring income tax under ITA 2025 -- HRA exemption formula (lowest of three), LTA 2 journeys per 4-year block, employer NPS 10% tax-free (both regimes), perquisites concessional value, Form 12BB declaration, new regime vs old regime comparison.

4 min read12 Sep 2026
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TDS & TCS

TDS on Property Purchase Under ITA 2025: Section 394, Form 26QB & 1% Rate Guide

Property purchase TDS Section 394 ITA 2025 -- buyer deducts 1% on full consideration above Rs 50 lakh, Form 26QB online, 30-day deposit window, Form 16B to seller, NRI seller 20%/30% different rules, joint buyers each file 26QB.

3 min read12 Sep 2026
Business Setup

Telecom Licensing Framework in India — DoT & TRAI 2026

Telecom Licensing Framework in India — DoT & TRAI 2026 Telecom Licensing Framework explained: this guide covers what Telecom Licensing…

1 min read12 Sep 2026
Direct Tax

Real Estate Agent and Broker Income Tax Under ITA 2025: Section 44AD, TDS & GST Guide

Real estate agent income tax under ITA 2025 -- business income Section 44AD (6%/8%), TDS received 5% Section 397, GST 18% above Rs 20L, RERA registration, deductible expenses (listing fees, advertising, vehicle, sub-agent TDS).

3 min read12 Sep 2026
LLP & Partnership

Amendment to Partnership Deed -- Supplementary Deed

Complete guide to amendment under Indian Partnership Act, 1932. Process, documents, penalties, latest amendments. Updated March 2026.

5 min read12 Sep 2026