In-depth briefings and analysis on tax, regulatory, and compliance developments — researched and drafted by our team to help you stay ahead of change.
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Payment timelines, interest liability, and mandatory disclosures under the Micro, Small and Medium Enterprises Development Act, 2006 — covering Section 15 payment obligations, Section 16 interest on delay, financial statement disclosures under Section 22, Schedule III ageing requirements, and the Section 43B deduction link. Includes worked examples for buyers, companies, and LLPs.
Read Full Article ↗A breakdown of the CBDT's guidelines for compulsory selection of ITRs for complete scrutiny during FY 2026-27, covering the six mandatory categories — survey cases, search and requisition cases, Section 148 notices, charitable institution registration matters, recurring assessment additions, and specific tax evasion information — along with the procedure for selection, approval, case transfer, and the 30 June 2026 deadline for Section 143(2) notices.
Read Full Article ↗More articles from our team will be added here as they're published.