Foreign Tax Credit Cannot Be Denied Merely for Late Filing of Form 67: ITAT Bangalore Ruling Explained A recent decision of the Income Tax Appellate Tribunal, Bangalore brings meaningful relief… Read More
What is UPI MDR (Merchant Discount Rate), and why is it being introduced? What is MDR? Merchant Discount Rate (MDR) is a fee paid by merchants to banks and payment… Read More
Building a Robust Audit Manual for CA Firms: From Design to Implementation In today's increasingly regulated audit environment, maintaining a well-documented and consistently implemented audit manual is no longer a… Read More
Apply Early, Stay Compliant: AFA Renewal for December 2026 and Its Impact on NCLT Empanelment The renewal of the Authorisation for Assignment is a critical requirement for Insolvency Professionals to… Read More
Decoding Form 10B & Form 10BB for AY 2026-27: for Charitable Trust Introduction The audit reporting landscape for charitable trusts and institutions has become increasingly detailed and compliance-driven. With the… Read More
Cabinet Approves Enhancement of EPFO Wage Ceiling from INR 15,000 to INR 25,000 per Month The Union Cabinet, chaired by Prime Minister Shri Narendra Modi, has approved the proposal of… Read More
Income Tax Practitioner (ITP) Registration Process as per New Income Tax Act, 2025 We are going to discuss the Concept of an income tax practitioner, the eligibility criteria, the registration… Read More
Legal framework: Digital Personal Data Protection Act 2023 The Digital Personal Data Protection (DPDP) Act, 2023 is India's primary law governing the collection, storage, use, sharing, and protection of digital… Read More
Practical Roadmap for complying with India's Digital Personal Data Protection (DPDP) Act, 2023 Practical roadmap for complying with India's Digital Personal Data Protection (DPDP) Act, 2023. The DPDP Act governs… Read More
Overview on Tax Audit Qualifications in Form 3CA / 3CB S. No. Qualification Situation Issue / Observation Impact on Tax Audit 1 Books of Account Not Maintained Cash book, ledger,… Read More