Blog

Insights, articles and updates from our practice

All (87) Business Advisory (3) CBDT (1) Company Law (2) GST (30) Income Tax (38) MCA/ROC (6) PAN (1) TDS/TCS (6)

PAN

CBDT Introduces PAN CR-01 & PAN CR-02 for PAN Correction from 1 April 2026

By AMIT SIDDHI AND ASSOCIATES 14 May 2026 10 min read

CBDT introduced PAN CR-01 and PAN CR-02 for PAN corrections effective from 1 April 2026. Learn filing process, documents, applicability, and compliance requirements.

#PAN Correction 2026 #PAN CR-01 #PAN CR-02 #CBDT PAN Update #PAN Correction Form #Income Tax Update #PAN Card Correction #PAN Rules 2026 #Tax Consultant Near Me #GST Consultant Near Me

Income Tax

Income Tax Penalty Increased to ₹25,000 for Non-Compliance During Tax Inspections

By AMIT SIDDHI AND ASSOCIATES 14 May 2026 7 min read

The Income-tax Act, 2025 framework has increased the penalty for non-furnishing of business information during inspections from ₹1,000 to ₹25,000 effective 1 April 2026.

#Income Tax Penalty 2026 #Section 254 #Income Tax Act 2025 #Tax Inspection Penalty #₹25000 Penalty #Finance Bill 2026 #Tax Compliance India #Income Tax Notice #Tax Consultant Near Me #GST Consultant Near Me

TDS/TCS

TDS on Partner Payments Under Section 194T – Complete Verified Guide (Effective April 2025)

By AMIT SIDDHI AND ASSOCIATES 13 May 2026 7 min read

Complete guide on Section 194T applicable from April 1, 2025 covering TDS on partner remuneration, interest, Form 13, lower deduction certificate, penalties, and compliance requirements.

#Section 194T #TDS on Partner Payments #Partner Remuneration TDS #LLP TDS Rules #Form 13 #Lower TDS Certificate #Income Tax 2025 #TDS on Partners #Tax Consultant Near Me #GST Consultant Near Me

GST

GST Appeals Deadline 30 June 2026: Important GSTAT Filing Rules Every Business Must Know

By AMIT SIDDHI AND ASSOCIATES 13 May 2026 6 min read

GST appeals against orders issued before 1 April 2026 must be filed before GSTAT by 30 June 2026 with mandatory 20% pre-deposit under Section 112 CGST Act.

#GST Appeal Deadline #GSTAT 2026 #Section 112 CGST #GST Tribunal #GST Notice #GST Litigation #GST Consultant Near Me #Tax Consultant Near Me #GST Services Near Me

Income Tax

Income Tax Rules 2026: Do You Need Daily Backups on India Servers for Electronic Books?

By AMIT SIDDHI AND ASSOCIATES 12 May 2026 9 min read

Income-tax Rules 2026 require electronic books with audit trails but do not mandate daily backups or India-based servers under Rule 46.

#Income Tax Rules 2026 #Rule 46 #Electronic Books #Audit Trail #India Server Requirement #Daily Backup Rule #MCA Rules #Income Tax Compliance #CBDT Notification 22/2026 #Electronic Accounting

Income Tax

Reassessment Notices for AY 2015-16 Issued After 1 April 2021 Quashed as Time-Barred Under TOLA

By AMIT SIDDHI AND ASSOCIATES 11 May 2026 8 min read

Courts have quashed reassessment notices for AY 2015-16 issued after 1 April 2021 as time-barred under TOLA. Learn the latest legal position.

#Reassessment Notice #AY 2015-16 #TOLA #Section 148 #Income Tax Notice #Time Barred Notice #Finance Act 2021 #Income Tax Consultant Near Me #GST Consultant Near Me #Tax Consultant Near Me

Income Tax

Can Wife Obtain Husband’s Income Tax Return Through RTI? Delhi High Court Clarifies Position

By AMIT SIDDHI AND ASSOCIATES 11 May 2026 8 min read

Delhi High Court ruled that husband’s income-tax returns cannot be disclosed under RTI in maintenance disputes as they are protected personal information.

#RTI Act #Income Tax Return #Maintenance Case #Delhi High Court #Rajnesh v Neha #Tax Privacy #Family Court #Income Disclosure

GST

GST Refund Annexure-B: Meaning, Filing Process, Invoice Matching & Practical Guidance

By AMIT SIDDHI AND ASSOCIATES 07 May 2026 7 min read

Understand GST Refund Annexure-B, inward invoice reporting, HSN/SAC details, RFD-01 filing process, reconciliation steps, and common refund mistakes.

#GST Refund #Annexure-B #GST RFD-01 #ITC Refund #GST Refund Filing #GST Consultant Near Me #GST Services Near Me #GST Refund Process #Input Tax Credit #GST Compliance

TDS/TCS

Complete TDS/TCS Rate Chart FY 2026-27 Under Income-tax Act 2025: Codes, Rates, Thresholds & Single Challan System

By AMIT SIDDHI AND ASSOCIATES 07 May 2026 8 min read

Complete guide to TDS/TCS provisions under Income-tax Act 2025 including Section 392, 393 and 394 tables, challan codes, rates, thresholds and filing process.

#TDS Rate Chart 2026-27 #TCS Rate Chart FY 2026-27 #Section 393 TDS Codes #Income Tax Act 2025 #Challan 281 #TDS Consultant Near Me #GST Consultant Near Me #Income Tax Services Near Me

Income Tax

Section 44ADA Presumptive Taxation for Professionals – Complete Guide

By AMIT SIDDHI AND ASSOCIATES 06 May 2026 7 min read

Complete guide on Section 44ADA for professionals including ₹75 lakh limit, advance tax, audit rules & compliance steps.

#Section 44ADA #Presumptive Taxation #Income Tax India #CA Guide #Tax Saving Tips #Freelancers Tax #Professionals Tax India

← Previous Page 2 of 9 Next →

Blog

Quick Enquiry