Field notes from our partners.
Incorporation, GST, ITR, audit, ESOPs, international tax - written by the senior CAs who handle these filings for our clients every day.
Contractors and Freelancers: How to Reduce TDS 2026
TDS is deducted on your gross billing while tax is due on your profit. Learn how contractors and freelancers use Form 128 to close that gap legally.
CA & CS Team
20 Aug 2026
Everything we've written
Income Tax & Direct TaxNGOs and Trusts: Nil TDS Certificate Under Form 128
Registered non-profits have a dedicated applicant category in Form 128. Learn how trusts and Section 8 companies obtain a nil TDS certificate in 2026.
CA & CS Team
Income Tax & Direct TaxNil TDS Certificate for Loss-Making Businesses 2026
If your company has losses or brought-forward losses, TDS on gross receipts is pure blocked capital. Here is how Form 128 gets it down to nil or near nil.
CA & CS Team
Income Tax & Direct TaxNRI Selling Property in India: Cut TDS With Form 128
TDS on an NRI property sale runs on the full sale price, not your gain. Learn how Form 128 under Section 395 fixes that before you close the deal.
CA & CS Team
Income Tax & Direct TaxSenior Citizens: Stop Excess TDS on FD Interest 2026
Banks deduct TDS on fixed deposit interest even when no tax is due. Learn when to use Form 121 and when a Form 128 certificate is the better route.
CA & CS Team
MSME & UdyamNIC Code for Udyam Registration in 2026
The Udyam portal uses NIC 2008 five-digit codes. How to pick the right one, what NIC 2025 changes, and the errors that cost MSMEs scheme access.
CA & CS Team
MSME & UdyamRevised MSME Limits 2026: Who Qualifies Now
Investment limits rose 2.5x and turnover limits doubled from 1 April 2025 under S.O. 1364(E). What the new MSME thresholds mean and who gets back in.
CA & CS Team
MSME & UdyamUdyam Annual Update 2026: What to File and When
Your Udyam certificate never expires, but the data behind it must be refreshed each year after ITR and GST filing. What to update, and what skipping it costs.
CA & CS Team
MSME & UdyamUdyog Aadhaar to Udyam Migration 2026
A Udyog Aadhaar Memorandum number is no longer valid MSME proof. Why banks and GeM reject it, and how to move to a Udyam Registration Number.
CA & CS Team
MSME & UdyamMSME Delayed Payment: Filing on Samadhaan 2026
How a micro or small enterprise recovers a delayed payment: Section 15 to 18 of the MSMED Act, interest at 3x bank rate, and filing before the state MSEFC.
CA & CS Team
MSME & UdyamCGTMSE Loans up to Rs 10 Crore in 2026
CGTMSE guarantee cover doubled to Rs 10 crore from 1 April 2025, and Rs 20 crore for DPIIT startups. How Udyam registration unlocks collateral-free credit.
CA & CS Team
MSME & UdyamGeM Seller Registration for MSMEs in 2026
What a Udyam certificate gets you on GeM: exemption from prior turnover and experience criteria, no earnest money deposit, and reserved procurement categories.
CA & CS Team
MSME & UdyamTReDS for MSMEs in 2026: Rs 250 Crore Rule
TReDS lets MSMEs discount receivables from large buyers. The mandatory onboarding threshold is Rs 250 crore turnover, and Budget 2026-27 widened it further.
CA & CS Team
MSME & UdyamAre Traders Eligible for Udyam in 2026?
Retail and wholesale traders can register on Udyam, but the recognition is oriented to priority sector lending and does not carry delayed payment protection.
CA & CS Team
MSME & UdyamUdyam Assist vs Udyam Registration 2026
Udyam Assist is for informal micro enterprises without PAN or GST. How it differs from Udyam registration, and when to migrate to the main portal.
CA & CS Team
MSME & UdyamUdyam Registration by Business Type 2026
Whose Aadhaar do you use for a proprietorship, partnership, LLP, company, HUF or trust? Udyam registration requirements by constitution, with the PAN rule.
CA & CS Team
E-commerce & AccountingMarketplace Settlement Reconciliation 2026
Your Amazon or Flipkart payout is not revenue. How to rebuild gross sales, fees, returns, TCS and TDS from a settlement file, line by line.
CA & CS Team
E-commerce & AccountingTCS at 0.5% on Marketplace Sales 2026
Section 52 TCS is 0.5 per cent of net taxable supplies since 10 July 2024. How the credit reaches your cash ledger and why it is not a cost.
CA & CS Team
E-commerce & AccountingSection 194-O TDS at 0.1% for Sellers 2026
Marketplaces deduct income tax at 0.1 per cent on gross sales under Section 194-O. Where it sits in the Income-tax Act 2025 and how to claim it.
CA & CS Team
E-commerce & AccountingGST Registration for Online Sellers 2026
Section 24(ix) requires registration for suppliers selling through a marketplace. What GST 2.0 changed for small sellers and multi-state stock.
CA & CS Team
E-commerce & AccountingAccounting for E-Commerce Returns and RTO 2026
Returns reverse revenue, cut the TCS base and leave logistics cost behind. How to account for RTO and returns so your margin is real.
CA & CS Team
E-commerce & AccountingMarketplace Fees Accounting 2026: Amazon
Commission, closing fee, fulfilment, shipping, storage and ads are separate expenses with separate input tax credit. How to book each correctly.
CA & CS Team
E-commerce & AccountingInventory Accounting for Online Sellers 2026
Stock at fulfilment centres is still your stock. How to reconcile multi-warehouse inventory, compute COGS by channel and avoid a misstated balance sheet.
CA & CS Team
E-commerce & AccountingGST 2.0 Impact on Online Sellers 2026
Rates were rationalised to 5 and 18 per cent with a 40 per cent demerit rate from 22 September 2025. What marketplace sellers had to fix.
CA & CS Team
E-commerce & AccountingSection 9(5) CGST: When the Platform Pays 2026
For notified services the e-commerce operator pays the GST, not the supplier. What that means for your invoicing, returns and reconciliation.
CA & CS Team
E-commerce & AccountingD2C Unit Economics and Contribution Margin 2026
Gross merchandise value is not revenue and revenue is not margin. How to build contribution margin by channel and SKU from marketplace data.
CA & CS Team
Income Tax & Direct TaxSection 44AD: Presumptive Taxation for Small Businesses & Traders
Running a small business or trading? Section 44AD lets you declare 6% or 8% of turnover as income — no books, no audit. Know the limits and the 5-year lock-in.
Srishty
Income Tax & Direct TaxDeductions Beyond 80C: 80D, 80CCD(1B), 80E, 80G and More
Section 80C isn't the only deduction. Learn the limits for 80D, 80CCD(1B), 80E, 80G, 80TTA and more for FY 2025-26 — and which ones survive the new regime.
Regikart CA Team
Income Tax & Direct TaxIncome from House Property: How Rental Income and Home Loans Are Taxed
Renting out a flat or paying a home loan? Learn how house property income is taxed — the 30% standard deduction, ₹2 lakh interest cap, and loss set-off.
Srishty
Income Tax & Direct TaxITR E-Verification and Refund Status: What Happens After You File
Filing isn't complete until you verify. Learn the 30-day e-verification rule, all six methods, and how to track your refund and fix a failed credit.
Regikart CA Team
Income Tax & Direct TaxSet-Off and Carry Forward of Losses: How to Use a Loss to Cut Your Tax
Made a loss this year? Learn which losses offset which income, the ₹2 lakh house property cap, carry-forward periods, and why filing on time matters.
Srishty
Income Tax & Direct TaxForm 16 Explained: TDS on Salary and How to File With It
Your employer deducts TDS under Section 192 and issues Form 16 by 15 June. Learn what Part A and Part B contain, and how to use them to file your return.
Regikart CA Team
Income Tax & Direct TaxClubbing of Income: When Your Family's Income Is Taxed as Yours
Gifting to your spouse or investing for your child? Sections 60–64 may tax that income as yours. Learn the clubbing rules, exceptions, and legitimate planning.
Srishty
Income Tax & Direct TaxGift Tax in India: The ₹50,000 Rule Under Section 56(2)(x)
Gifts from relatives are tax-free, but cross ₹50,000 from anyone else and the whole amount is taxable. Learn who counts as a relative and what's exempt.
Regikart CA Team
Income Tax & Direct TaxITR for Senior Citizens: Exemptions, Deductions and Who Can Skip Filing
Senior citizens get higher exemptions, 80TTB, and advance tax relief — but only under the old regime. Plus who can skip filing entirely under Section 194P.
Srishty
MCA & ROC ComplianceCHG-1: Registering a Charge When Your Company Takes a Loan
Took a secured loan? Your company must register the charge in CHG-1 within 30 days — or the lender's security is void in liquidation. Learn the fee tiers.
Regikart CA Team
MCA & ROC ComplianceINC-22A (ACTIVE): The Company KYC That Unlocks Your Other Filings
Incorporated on or before 31 Dec 2017? You must file INC-22A (ACTIVE) — the company KYC. Miss it and you're 'ACTIVE non-compliant,' blocked from key filings.
Srishty
MCA & ROC ComplianceCompany to LLP and LLP to Company: Conversion Explained (Both Ways)
Converting a company to an LLP, or the reverse? Learn the conditions, forms (Form 18 vs URC-1), and why only one direction is tax-neutral.
Regikart CA Team
MCA & ROC ComplianceBuyback vs Reduction of Capital: Two Ways a Company Returns Capital
Returning capital to shareholders? Compare buyback (Section 68, ≤25%, no NCLT) with capital reduction (Section 66) — and the 2024 tax change that reshaped it.
Srishty
Income Tax & Direct Tax7 Common ITR Myths Debunked
The most persistent income tax return myths - who must file, whether deductions create refunds, what triggers scrutiny - corrected by Regikart's CA team.
Srishty
Income Tax & Direct TaxLast-Minute ITR Filing: Deadline Is Tomorrow
A practical two-hour plan for filing your income tax return against the clock - what to gather, how to file, and what it actually costs if you miss the date.
Srishty
Income Tax & Direct TaxRevised ITR: How to Correct Mistakes After Filing
Spotted an error after filing? A revised return lets you fix it. Learn what qualifies, the deadline you get, how to file, and when to skip a revision.
Suresh Iyer
Income Tax & Direct TaxITR Scrutiny: What to Expect and How to Respond
How returns get picked for scrutiny, what a Section 143(2) notice means, what to submit, and how to respond - a calm walkthrough of the assessment process.
Suresh Iyer
Income Tax & Direct TaxTax Planning vs Reactive Filing: Start Early
Most taxpayers learn their liability only when they file, when little can change. A guide to planning through the year and the regime choice that governs it.
Suresh Iyer
Accounting & BookkeepingMonthly Payroll Compliance Checklist
A week-by-week rhythm for running payroll in India - attendance, computation, payment, and the statutory deposits and returns, with deadlines that matter.
Gaurav
Company Registration & ComplianceRegister a Pvt Ltd Company in India (2026)
Learn how private limited company registration works in India in 2026 - steps, documents, timeline, fees and compliance, explained by Regikart's CA team.
Deepak
Company Registration & ComplianceLLP vs Private Limited Company: Which to Pick
LLP vs private limited company compared - liability, tax, compliance, funding and cost - so you pick the right structure. Guidance by Regikart's CA team.
Deepak
GST & Indirect TaxGST Registration in India: Documents & Fees
Understand GST registration in India - who needs it, documents required, fees, timeline and step-by-step online filing, explained by Regikart's CA team.
Rohit
GST & Indirect TaxGST Return Filing: GSTR-1, GSTR-3B & Dates
Understand GST return filing in India. Learn about GSTR-1, GSTR-3B, due dates, late fees, and the filing process in this clear, practical guide for businesses.
Rohit
Income Tax & Direct TaxHow to File ITR Online: A Complete Guide
Learn how to file ITR online in India with our complete guide. Understand forms, documents, the e-filing process, deadlines and common mistakes to avoid.
Srishty
Income Tax & Direct TaxOld vs New Tax Regime FY 2025-26: Compared
Compare the old vs new tax regime for FY 2025-26 - slabs, deductions, break-even points and who benefits, with a clear comparison from Regikart's CA team.
Suresh Iyer
Income Tax & Direct TaxPresumptive Tax: Section 44AD & 44ADA Guide
Understand presumptive taxation under Section 44AD and 44ADA: who qualifies, the 8%/6% and 50% rules, turnover limits, and how freelancers save tax.
Srishty
Startup & Business SetupUdyam (MSME) Registration Guide
A complete guide to Udyam (MSME) registration in India: benefits, eligibility, documents required, and the step-by-step online registration process.
Gaurav
Licenses & RegistrationsFSSAI Food License in India: A Full Guide
Everything about FSSAI registration and food licenses in India: Basic, State, and Central categories, documents, the process, and renewal explained.
Ganesh
MCA & ROC ComplianceDIR-3 KYC: Deadline, Process & Penalty
A complete guide to DIR-3 KYC for directors in India: who must file, the annual deadline, step-by-step process, documents, and the penalty for late filing.
Deepak Nair
Income Tax & ITRFile ITR-4 (Sugam) Online: AY 2025-26 Guide
A plain-English guide to filing ITR-4 (Sugam) online: who can use it, the 44AD/44ADA/44AE schemes, Form 10-IEA, the full process, and e-verification.
Srishty
Financial Planning & Advisory5 Financial Documents for Tender Bids
The five financial documents that clear tender pre-qualification: net worth and turnover certificates, audited financials, solvency and EMD proof.
Gaurav
MCA & ROC ComplianceShould You Strike Off Your Dormant Company?
Stopped trading? You still owe annual ROC filings. A decision guide on strike-off via Form STK-2 vs dormant status vs voluntary winding up.
Deepak Nair
GST & Indirect TaxGST Notice? Your Day-1 Action Plan
GST show cause notice? A day-by-day action plan for SCN, ASMT and DRC notices: how to read it, the deadline that matters, what to reply, and mistakes to avoid.
Ganesh
Financial Planning & AdvisoryPayroll Compliance: TDS, EPF, ESI, PT
India payroll means four statutory deductions and a monthly calendar. Practical guide to TDS on salary, EPF, ESI and PT: rates, thresholds and due dates.
Rohit
Financial Planning & AdvisoryNet Worth Certificate in India: Full Guide
Net worth certificate: who issues it, how it is calculated, documents, costs for proprietors, partnerships and companies, plus UDIN and 15 FAQs.
Deepak
GST & Indirect TaxGST Registration Online: 2026 Step-by-Step
The full online GST registration process for 2026: thresholds, documents, Part A and B, Aadhaar authentication, HSN/SAC codes, and what to do next.
Srishty
Licenses & RegistrationsStart a Cloud Kitchen in India: 2026 Guide
The complete licensing and cost guide to starting a cloud kitchen in India: FSSAI, GST, trade licence, fire and health NOCs, structure, and setup costs.
Ganesh
Income Tax & Direct TaxHow to File ITR Online: 2026 Step-by-Step Guide
File your FY 2025-26 ITR right: pick the correct form, choose old vs new regime, e-verify on the portal, and avoid mistakes that trigger notices.
Suresh Iyer
Company Registration & CompliancePvt Ltd vs LLP vs OPC: Best Structure 2026
Compare Private Limited, LLP and OPC on liability, tax, funding and compliance cost, with a simple framework to pick the right structure before you register.
Deepak Nair
MCA & ROC ComplianceDIN Deactivated? How to Reactivate It
Reactivate a deactivated DIN via DIR-3 KYC. Learn the Rs 5,000 penalty, timelines, and what to do when Section 164(2) disqualification is the cause.
Deepak
MCA & ROC ComplianceDIR-3 KYC: Due Date, Fees & Penalty
Everything DIN holders need on DIR-3 KYC - the 30 September due date, e-Form vs KYC-WEB, the Rs 5,000 late penalty, and what happens if you miss it.
Deepak
MCA & ROC ComplianceUDIN on a Net Worth Certificate
UDIN explained: the 18-digit ICAI number, why it is mandatory on a CA-issued net worth certificate, and how banks, embassies and tenders verify it.
Ganesh
Startup & Business SetupCompany Registration in India: Types
Understand company registration in India: the main entity types, who needs it, the MCA process, timelines and rough costs, explained for founders.
Deepak
Startup & Business SetupPrivate Limited vs LLP vs OPC: How to Choose
Compare Private Limited, LLP and One Person Company on liability, compliance, tax and funding so you can pick the right structure for your business in India.
Deepak
Company Registration & CompliancePrivate Limited Company Registration Guide
A clear step-by-step walkthrough of registering a Private Limited Company in India, from name approval and SPICe+ to incorporation certificate, PAN and TAN.
Deepak
Startup & Business SetupWhat Is an LLP? Features, Benefits & Process
Learn what a Limited Liability Partnership is, how it differs from a partnership and a company, its key benefits, and how the LLP registration process works.
Deepak
Startup & Business SetupPartnership Firm Registration in India
Understand partnership firm registration in India, the role of a partnership deed, the difference between registered and unregistered firms, and the process.
Deepak
Company Registration & ComplianceSection 8 Company: Non-Profit Registration
Learn what a Section 8 Company is, how it differs from a trust or society, the licence under the Companies Act, and how non-profit registration works in India.
Deepak
Startup & Business SetupOPC Explained: Eligibility and Rules
Everything a solo founder should know about a One Person Company: eligibility, the single-member structure, nominee rules, conversion limits and compliance.
Deepak
Company Registration & ComplianceDigital Signature Certificate (DSC): A Guide
Understand the Digital Signature Certificate (DSC), its classes, where it is used for MCA and GST filings, validity, and how to obtain one in India.
Deepak
Company Registration & ComplianceDocuments for Company Registration
A full checklist of documents needed to register a company in India, covering identity and address proof, registered office proof, DSC and director details.
Deepak
Company Registration & ComplianceCost to Register a Company in India
A transparent breakdown of company registration costs in India: government fees, stamp duty, DSC, professional charges and the compliance to budget for.
Deepak
Licenses & RegistrationsFSSAI Licence Types: Basic, State & Central
FSSAI licence types compared: Basic, State and Central, revised 2026 turnover bands, fees, perpetual validity, documents and Section 63 penalties.
Ganesh
Licenses & RegistrationsWhat Is IEC (Import Export Code)? DGFT Guide 2026
IEC explained: what the Import Export Code is, who needs it, the Rs 500 DGFT process, documents, lifetime validity and the mandatory April to June update.
Gaurav
Licenses & RegistrationsWhat Is Professional Tax? Registration Guide 2026
Professional tax explained: the Rs 2,500 Article 276 cap, PTEC vs PTRC, which states levy it, registration steps, documents, slabs and penalties.
Rohit
Licenses & RegistrationsWhat Is a Trade Licence? India Guide 2026
Trade licence explained: who issues it, who needs it, documents, fees, validity, renewal and how it differs from GST and Shop and Establishment.
Deepak
Licenses & RegistrationsWhat Is Udyam Registration? MSME Guide 2026
Udyam registration explained: revised MSME limits from 1 April 2025, free online process, eligibility, benefits and Section 43B(h) impact for businesses.
Srishty
Company RegistrationPvt Ltd Incorporation Cost in India 2026
Full cost breakdown for Private Limited Company incorporation in India 2026: MCA fees, stamp duty by state, DSC, professional fees and hidden charges explained.
Deepak Jaiswal
Company RegistrationPvt Ltd Incorporation Checklist India 2026
Complete incorporation checklist for a Private Limited Company in India 2026: documents, forms, fees, pre- and post-incorporation steps. Reviewed by a CA.
Deepak Jaiswal
Company RegistrationBest Startup Structure 2026: Pvt Ltd, LLP, OPC
Pvt Ltd, LLP or OPC - which company structure is best for your Indian startup in 2026? A CA breaks down tax, compliance, fundraising and liability for each.
Deepak Jaiswal
Company RegistrationCompany Incorporation vs Registration
Incorporation and registration are often confused in India. This CA-reviewed guide explains the exact difference and which one you actually need.
Deepak Jaiswal
Company RegistrationHow to Incorporate a Company in India Online
Step-by-step guide to incorporating a company online in India 2026: choose entity type, file SPICe+, get Certificate of Incorporation. Written by a CA partner.
Deepak Jaiswal
Accounting & BookkeepingBookkeeping for Small Businesses in India: A Complete Guide
A clear guide to bookkeeping for small businesses in India, covering Section 44AA, audit limits, methods, and a monthly checklist. Reviewed by CAs.
Regikart CA Team
Accounting & BookkeepingCash vs Accrual Accounting: Which Method Is Right for Your Business?
Cash vs accrual accounting explained for Indian businesses: how each method works, what the law allows under Section 145, and how to choose. CA reviewed.
Regikart CA Team
Startup & Business SetupHow to Register a Company in India: A 2026 Step-by-Step Guide
A step-by-step guide to registering a company in India in 2026: the SPICe+ process, DSC and DIN, documents, fees, and timelines. Reviewed by CA & CS team.
Regikart CA Team
Startup & Business SetupPrivate Limited vs LLP vs OPC: Which Business Structure Should You Choose?
Private limited vs LLP vs OPC compared: ownership, liability, funding, compliance, and tax, so you can pick the right structure. Reviewed by CA & CS team.
Regikart CA Team
Income Tax & Direct TaxHow to File Your Income Tax Return for AY 2026-27: A Complete Step-by-Step Guide
Learn how to file your income tax return for AY 2026-27, from picking the right ITR form and tax regime to e-verifying. A clear CA-reviewed guide.
Regikart CA Team
Income Tax & Direct TaxNew vs Old Tax Regime: Which One Saves You More in FY 2025-26?
New vs old tax regime for FY 2025-26: see the latest slabs, the Rs 12 lakh rebate, and how to work out which one cuts your tax. CA reviewed.
Regikart CA Team
Financial Planning & AdvisoryNet Worth Certificate: What It Is, Who Issues It, and How to Get One
A clear guide to the net worth certificate in India: what it is, who can issue it, the UDIN rule, documents needed, and where it is used. CA reviewed.
Regikart CA Team
Financial Planning & AdvisoryNet Worth Certificate vs Solvency Certificate: What Is the Difference?
Net worth certificate vs solvency certificate: what each one shows, who issues it, the UDIN rule, and when you need which. A clear CA-reviewed guide.
Regikart CA Team
Income Tax & Direct TaxWhich ITR Form to File for AY 2026-27
ITR-1, 2, 3, 4, 5, 6 or 7? Use this practical guide to pick the right Income Tax Return form based on your income sources, status and turnover for AY 2026-27.
Rohit
ITRBelated, Revised & Updated Returns (ITR-U)
Missed the ITR deadline? Learn the difference between belated, revised, and updated returns (ITR-U), their deadlines, and the extra cost. CA reviewed.
Ganesh
Income taxCapital Gains Tax in India: Rates & Rules
Capital gains tax in India for FY 2025-26: STCG and LTCG rates on shares, mutual funds, and property, plus exemptions. A clear CA-reviewed guide.
Srishty
Bookkeeping & accountingHow to Set Up a Chart of Accounts
What a chart of accounts is, the five account types, and how to set one up for an Indian business, step by step. A clear CA-reviewed guide.
Deepak
Company registrationSPICe+ Document Checklist for Registration
The full document checklist for private limited company registration in India: director, shareholder, and registered office proofs for SPICe+. CA reviewed.
Gaurav
AdvisoryDocuments for a Net Worth Certificate
The full document checklist for a net worth certificate from a CA: identity, assets, and liability proofs, plus the UDIN rule. A clear CA-reviewed guide.
Rohit
Income Tax & Direct TaxAdvance Tax First Instalment: Due 15 June 2026
Your first advance tax instalment for Tax Year 2026-27 is due 15 June 2026. See who pays, how much (15%), and how to avoid Section 234B and 234C interest.
Gaurav
Income Tax & Direct TaxForm 16 for FY 2025-26: Dates, Parts & TRACES
Form 16 for FY 2025-26 is due by 15 June 2026. Learn what it contains, Part A vs B, how to download from TRACES, the penalty for delay, and the new Form 130.
Rohit
Audit & AssuranceTax Audit AY 2026-27: Section 44AB Limits
Tax audit under Section 44AB: Rs. 1 crore / Rs. 10 crore for business, Rs. 50 lakh for professionals. Report due 30 Sept 2026, ITR 31 Oct, and the 271B penalty.
Ganesh
GST & Indirect TaxQRMP: PMT-06 & IFF Dates for Apr-Jun 2026
Under QRMP you file GSTR-1 and GSTR-3B quarterly but pay tax monthly via PMT-06. See the Apr-Jun 2026 dates, IFF rules, and how to avoid 18% interest.
Srishty
Income Tax & Direct TaxITR Filing AY 2026-27: Your Form & Deadline
ITR-1/2 are due 31 July 2026, ITR-3/4 (non-audit) 31 August. Find which form and deadline apply to you, the late fee, and why the regime choice now matters.
Deepak
ROC Filing & SecretarialForm DPT-3 for FY 2025-26: Due 30 June 2026
Form DPT-3 for FY 2025-26 is due 30 June 2026. Who must file, what counts as an exempted deposit, the auditor certificate, NIL return and penalty.
Gaurav
GST & Indirect TaxGSTR-4 & IEC Updation: Two 30 June Deadlines
GSTR-4 for FY 2025-26 and the annual IEC updation both fall due on 30 June 2026. Who must file, the late fee, and why an un-updated IEC gets deactivated.
Rohit
GST & Indirect TaxGST Auto-Suspension 2026: Reactivate GSTIN
The GST portal now auto-suspends a GSTIN after 6 months of non-filing (or 2 quarters under QRMP). See every trigger, the impact, and how to reactivate fast.
Ganesh
Income Tax & Direct TaxITR-U 2026: 48-Month Window & Extra Tax
ITR-U now has a 48-month window with additional tax of 25-70%. From 1 April 2026, FY 2020-21 closes. See who can file and the Budget 2026 expansions.
Srishty
Income Tax & Direct TaxIncome Tax Act 2025: Changes from April 2026
The Income-tax Act 2025 replaces the 1961 law from 1 April 2026. What actually changes, what stays the same, the new Tax Year, and how the transition works.
Deepak
Income Tax & Direct TaxNew Tax Regime FY 2026-27: Rs. 12 Lakh Free
New regime slabs for FY 2026-27: income up to Rs. 12 lakh is tax-free via the Rs. 60,000 Section 87A rebate (Rs. 12.75 lakh for salaried). Slab table inside.
Gaurav
Income Tax & Direct TaxThe New Tax Year: Replacing FY and AY
The Income-tax Act 2025 replaces Financial Year and Assessment Year with a single Tax Year. What it means, why it changed, and how the transition works.
Rohit
Income Tax & Direct TaxFinance Act 2026: Tax Penalty Relief
Finance Act 2026 decriminalises minor tax offences, caps jail at two years, and turns many penalties into fees. What changed, the Rs. 10 lakh line, and dates.
Ganesh
Startup & Business SetupSection 80-IAC Startup Tax Holiday Guide
Section 80-IAC gives eligible startups a 100% tax holiday for 3 years. Eligibility, the incorporation window to 1 April 2030, the DPIIT-IMB process, and MAT.
Deepak
Financial Planning & AdvisoryTax Planning FY 2026-27: New Regime Tips
Tax planning still works in the new regime. The deductions that survive, why employer NPS matters, capital-gains harvesting, and regime-switch rules.
Gaurav
Company Registration & ComplianceRegister a Pvt Ltd Company in India: Steps
Step-by-step process to register a Private Limited Company in India in 2026 via SPICe+, from DSC and DIN to the Certificate of Incorporation and INC-20A.
Rohit
Company Registration & ComplianceDocuments for Pvt Ltd Company Registration
The complete document checklist for Private Limited Company registration in India: director KYC, registered office proof, NOC and foreign-national documents.
Ganesh
ROC Filing & SecretarialPvt Ltd Company Annual Compliance Checklist
Annual compliance checklist for a Private Limited Company in India: AOC-4, MGT-7, ADT-1, DIR-3 KYC and DPT-3 due dates and the Rs. 100/day late penalty.
Srishty
Income Tax & Direct TaxPvt Ltd Company Tax Rates for AY 2026-27
Pvt Ltd tax rates for AY 2026-27: the 22% Section 115BAA option, normal 25%/30% rates, why 115BAB is closed to new firms, plus MAT, surcharge and cess.
Deepak
Startup & Business SetupCan an NRI or Foreigner Open a Pvt Ltd in India?
Foreigners and NRIs can own an Indian Pvt Ltd Company: the FDI automatic route, resident-director rule, documents, share pricing and FC-GPR reporting.
Gaurav
Income Tax & Direct TaxPAN Card for Foreign Citizens & Companies
Foreign citizens use Form 95 and foreign companies Form 96 for an Indian PAN. See when it is needed, documents, apostille rules and how to apply abroad.
Rohit
Income Tax & Direct TaxPAN Card for NRIs: Forms, Documents & Filing
NRIs with an Indian passport use Form 93 for a PAN: no Aadhaar, no Indian address. See the documents, fees and how to apply from abroad in 2026.
Ganesh
Startup & Business SetupSole Proprietorship Registration in India
How to set up a sole proprietorship in India in 2026: the GST, Udyam and Shop Act route, documents, taxation under Sections 44AD/44ADA, and the pros and cons.
Srishty
Accounting & BookkeepingHow to Migrate from Tally to Zoho Books
A step-by-step guide to migrating from Tally to Zoho Books: what data transfers, the import sequence, GST considerations, timing and trial balance checks.
Deepak
Accounting & BookkeepingUS Accounting Explained: GAAP, Forms & More
A plain-English guide to US accounting: US GAAP, key federal and state tax forms, how it differs from Indian accounting, and what gets outsourced to India.
Gaurav
Accounting & BookkeepingZoho Books for Indian Businesses Explained
What Zoho Books does for Indian businesses — GST filing, e-invoicing, bank reconciliation, plans and who it suits — plus how it compares with Tally.
Rohit
AdvisoryGST Out of Mutual Fund TER: What Changes
From 1 April 2026, SEBI unbundles mutual fund TER: GST, STT and stamp duty sit outside the Base Expense Ratio. What investors pay and how it hits distributors.
Ganesh
ComplianceNew Wage Code: The 50% CTC Wage Rule
Under the new Labour Codes, basic pay plus DA must be at least 50% of CTC. How it changes PF, gratuity and take-home pay, who gains, and what employers must do.
Srishty
Financial Planning & AdvisoryNet Worth Certificate for Business Loan
How lenders use a net worth certificate for business loans: promoter vs company net worth, CGTMSE and MSME credit, documents and CA-issued UDIN.
Deepak
Financial Planning & AdvisoryNet Worth Certificate for Home Loan
When banks ask for a net worth certificate for a home loan, what it proves about repayment capacity and margin money, documents and how a CA issues it.
Gaurav
Financial Planning & AdvisoryNet Worth Certificate for Students
Why students need a net worth certificate for education loans, scholarships and study-abroad proof of funds, who it covers and how a CA issues it.
Rohit
Financial Planning & AdvisoryNet Worth Certificate for US Visa
How a CA net worth certificate supports F-1 student and B1/B2 visitor visas under INA 214(b), what assets to include, and how it pairs with Form I-20.
Ganesh
Financial Planning & AdvisoryNet Worth Certificate for UK Visa
How a CA net worth certificate supports UK Student and Visitor visas, the 28-day held-funds rule from 11 Nov 2025, and GBP 1,529 and 1,171 benchmarks.
Srishty
Financial Planning & AdvisoryNet Worth Certificate for Canada Visa
How a CA net worth certificate supports Canada study permit and visitor visas: IRCC's CAD 22,895 benchmark from 1 Sept 2025, GIC route and SDS closure.
Deepak
Financial Planning & AdvisoryNet Worth Certificate for Australia Visa
How a CA net worth certificate supports Australia's subclass 500 and visitor visas, the AUD 29,710 living-cost benchmark, and the Genuine Student rule.
Gaurav
Financial Planning & AdvisoryNet Worth Certificate for Schengen Visa
How a CA net worth certificate supports Schengen short-stay visas under the EU Visa Code, per-day means of subsistence of EUR 50-120, and bank statements.
Rohit
Financial Planning & AdvisoryNet Worth Certificate for Germany Visa
How a CA net worth certificate supports German student and long-stay visas, the Sperrkonto blocked account of EUR 11,904 for 2026, and the Residence Act.
Ganesh
Financial Planning & AdvisoryNet Worth Certificate for Ireland Study Visa
How a CA net worth certificate supports an Ireland D study visa: EUR 10,000 per year maintenance and EUR 6,000 minimum tuition paid upfront.
Srishty
Financial Planning & AdvisoryNet Worth Certificate for UAE Golden Visa
How a CA net worth certificate supports UAE Golden Visa applications: AED 2 million property and deposit routes, ICP rules, and LRS compliance.
Deepak
Company Registration & ComplianceAuthorised Capital vs Paid-up Capital Explained
Authorised capital is the ceiling; paid-up is what shareholders actually invested. How the two interact at incorporation, in funding rounds and the ROC.
Gaurav
Company Registration & ComplianceCertificate of Incorporation & CIN Explained
The COI is your company's birth certificate; the CIN its lifelong PAN-like ID. How to read every digit and use both with banks, the ROC and GST.
Rohit
Company Registration & ComplianceCost to Register a Pvt Ltd Company in India
What it really costs to register a Pvt Ltd company in India: government fees, DSC, DIN, stamp duty and professional charges, plus how to keep costs low.
Deepak
Income Tax & Direct TaxDocuments Required to File ITR
The full document checklist for filing your income tax return — PAN, Aadhaar, Form 16, AIS, bank statements and proofs — so the upload is right the first time.
Deepak
Income Tax & Direct TaxITR Due Dates & Late Fees: AY 2026-27
Every ITR due date for AY 2026-27 for individuals, audit and transfer-pricing cases, plus Section 234F late fees and 234A interest explained.
Deepak
Income Tax & Direct TaxMissed ITR Deadline? Belated Returns
Missed the ITR due date? See how belated, revised and updated returns work for AY 2026-27, the deadlines, late fees, extra tax on ITR-U and what you lose.
Gaurav
Company Registration & ComplianceMOA vs AOA: What Is the Difference?
MOA vs AOA explained — what the Memorandum and Articles of Association are, their key clauses, how they differ, and why both matter at incorporation.
Deepak
Income Tax & Direct TaxOld vs New Tax Regime: Which in 2026?
Old vs new tax regime compared — slabs, deductions, rebates and break-even points so you can pick the cheaper option for AY 2026-27.
Ganesh
Company Registration & CompliancePvt Ltd Annual Compliance: Full Checklist
Every annual compliance a private limited company must meet in 2026 — AOC-4, MGT-7, DIR-3 KYC, auditor appointment, AGM and ITR — with due dates and penalties.
Deepak
Company Registration & ComplianceRequirements to Register a Pvt Ltd
The minimum requirements to register a private limited company in India in 2026 — directors, shareholders, capital, DSC, DIN and a registered office, explained.
Rohit
Company Registration & CompliancePrivate Limited Company vs LLP
Pvt Ltd vs LLP compared on cost, compliance, tax, funding and liability in 2026, so you can pick the right structure before you register a business in India.
Srishty
Company Registration & ComplianceSPICe+ Form: One-Window Company Registration
Understand SPICe+ Part A and B, plus AGILE-PRO-S, INC-9 and e-MoA/e-AoA to file one form for incorporation, PAN, TAN, EPFO, ESIC, GST and a bank account.
Rohit
Company Registration & ComplianceSteps to Take After Company Registration
Got your Certificate of Incorporation? Cover the key post-incorporation steps: INC-20A, ADT-1, board meetings, statutory registers and GST/MSME registration.
Rohit
Company Registration & ComplianceTypes of Company Registration in India
Compare Private Limited, OPC, LLP, Public Limited, Section 8, Producer Company and proprietorship on structure, compliance, tax and fundraising.
Deepak
Financial Planning & AdvisoryWhat Does a Chartered Accountant Do?
Most think a CA just files taxes. In reality, a Chartered Accountant is the only professional legally allowed to sign off on a company's audited accounts.
Srishty
Financial Planning & AdvisoryWhen Does Your Business Actually Need a CA?
Many small businesses run without a CA until a threshold makes an audit mandatory. Where those lines sit under the Companies Act and Section 44AB.
Rohit
Financial Planning & AdvisoryCA vs Tax Consultant vs TRP: Who to Hire
'Tax consultant' is unregulated anyone can use it. See how a CA, a tax consultant and a TRP compare on audit, certification and representation rights.
Ganesh
Financial Planning & AdvisoryHow to Choose the Right CA for Your Business
The right CA saves far more than their fee; the wrong one costs penalties and notices. How to choose on credentials, specialisation, UDIN, fees and red flags.
Deepak
Financial Planning & AdvisoryCA Fees in India: What to Expect
There is no single price list for a CA. What you pay depends on the work, complexity, time and city. How the ICAI recommended scale actually works.
Deepak
Financial Planning & AdvisoryWhat Is a CA Certificate for a Visa?
Applying for a visa abroad? The consulate wants proof you can fund your stay and will return home. A CA certificate puts a verifiable stamp on your finances.
Ganesh
Financial Planning & AdvisoryCA Certificate for a Tourist Visa
Tourist visa refusals often turn on one doubt: will they come back? A CA certificate shows both funds for the trip and assets anchoring you to India.
Ganesh
Financial Planning & AdvisoryCA Income Certificate for a Visa
Some visas care less about what you own and more about how reliably you earn. A CA income certificate turns your tax returns into embassy-ready proof of income.
Deepak
Financial Planning & AdvisorySource of Funds Certificate from a CA
A large bank balance is no longer enough for many study and immigration visas. A source of funds certificate from a CA answers where that money came from.
Deepak
Financial Planning & AdvisoryTypes of CA Certificates for Visas
Not every visa needs the same document. Student, tourist and investor visas seek different proof, and a CA can issue several distinct certificates to match.
Rohit
IncorporationPartnership Firm Registration in India
Reviewed by CA & CS Team · Regikart · Last Updated: 17 May 2026
Gaurav
ITRHow to File ITR-1 for Salaried: FY 2025-26
Filing ITR-1 (Sahaj) for FY 2025-26 is simple when you know the steps. Follow this guide to file before the 31 July 2026 deadline as a salaried employee.
Ganesh
ITRITR Filing Last Date FY 2025-26 Deadlines
Every ITR deadline for FY 2025-26 (AY 2026-27), including the new staggered dates. Miss one and you risk penalties, lost loss carry-forwards, and scrutiny.
Ganesh
ITRWhich ITR Form to File FY 2025-26 Guide
Filing the wrong ITR form triggers a defective-return notice under Section 139(9). Here is exactly which form to pick for FY 2025-26 (AY 2026-27).
Gaurav
ITRDocuments Required for ITR Filing 2025-26
A complete ITR document checklist for FY 2025-26 (AY 2026-27), covering every taxpayer type. Stay prepared to save time, avoid errors, and cut notice risk.
Gaurav
ITRFirst-Time ITR Filing Guide FY 2025-26
New to filing your ITR? This plain-language, step-by-step guide walks first-time filers through forms, regimes, TDS, and deductions for FY 2025-26.
Deepak
Income taxNew vs Old Tax Regime FY 2025-26
New or Old Tax Regime for FY 2025-26? Choosing wrong can cost salaried taxpayers thousands. This guide compares both so you keep more of your income.
Gaurav
ITRITR for Freelancers in India FY 2025-26
A complete FY 2025-26 guide to filing ITR as a freelancer in India. Learn if you are a business, which form to file, and how to handle tax and deductions.
Deepak
Income taxSection 44ADA Presumptive Tax FY 2025-26
Section 44ADA lets freelancers and professionals pay tax on a deemed 50% of income, skip complex bookkeeping, and cut compliance. Full FY 2025-26 guide.
Deepak
ITRITR for Sole Proprietorship FY 2025-26
A complete FY 2025-26 guide to ITR filing for sole proprietors in India, and how a proprietor tax compliance differs from a salaried individual.
Rohit
ITRITR-3 vs ITR-4 for Proprietors FY 2025-26
ITR-3 or ITR-4 (Sugam) for your proprietorship? The wrong choice means a defective-return notice and delays. Learn exactly when to use each form for FY 2025-26.
Rohit
Income taxHow to Declare Crypto Income in ITR FY 2025-26
Bought, sold, swapped or earned crypto in FY 2025-26? Learn to declare it correctly in your ITR under Schedule VDA and avoid tax notices.
Deepak
Income tax30% Crypto Tax in India: ITR Guide 2025-26
Section 115BBH taxes crypto gains at a flat 30%. Understand how it works, what you cannot deduct, and how to report it right in your FY 2025-26 ITR.
Rohit
ITRHow to File ITR for F&O Trading FY 2025-26
F&O income is business income, not capital gains. A complete guide to filing your ITR for futures and options trading in FY 2025-26, without errors.
Gaurav
Income taxITR Filing FY25: Old vs New Tax Regime Explained
The new regime is now the default, but the old regime still wins for many. Here's the decision framework, with examples for salaried pros and founders.
Ganesh
Income taxF&O Loss Set-Off Rules FY 2025-26
F&O losses can cut your tax in the current and future years. Learn the set-off and carry-forward rules for F&O trading losses in FY 2025-26.
Srishty
Income taxITR Filing Mistakes to Avoid in FY 2025-26
A wrong form, missed income or skipped e-verification can trigger defective return notices and lost carry-forward. Fix these common ITR errors.
Rohit
Income taxSection 43B(h): MSME 45-Day Rule (2025)
Buyers who pay MSME vendors after 45 days now lose the deduction that year. Here's how to set up a compliant payments calendar - and how to recover.
Deepak
International taxTransfer Pricing in India for SaaS Companies
Got a US or Singapore parent and an Indian dev centre? Transfer pricing is non-negotiable. How cost-plus, safe-harbour and Master File apply in 2025.
Rohit
IncorporationPvt Ltd Registration in India (2025)
From DSC and DIN to SPICe+ and PAN, a senior partner walks through every step of incorporating a Pvt Ltd company in India, with timelines and costs.
Deepak
GSTGST Input Tax Credit Reconciliation
GSTR-2B is now the single source of truth for ITC. Set up a monthly reconciliation that catches missing invoices early and protects your credit.
Gaurav
Company registrationSection 8 Company Registration in India 2026
Everything founders and non-profits need for Section 8 Company registration in 2026: eligibility, MoA/AoA, MCA process, 12A/80G and ongoing compliance.
Deepak
International taxFEMA ODI: Foreign Subsidiary from India
Indian residents and companies can invest abroad, but only through the right ODI structure and filings. The playbook for a US or Singapore subsidiary.
Ganesh
Bookkeeping & accountingZoho Books Accounting Services in India 2026
How Regikart CA-managed Zoho Books handles GST-compliant bookkeeping, reconciliation, MIS dashboards and year-end finalisation for Indian businesses.
Gaurav
StartupsESOP Pool Setup for Indian Startups
ESOPs are table stakes for senior hires. Learn to size your pool, draft the scheme, get it approved and handle perquisite-tax mechanics at exit.
Deepak
Company registrationOPC Registration in India 2026
A complete 2026 guide to OPC registration in India: eligibility, documents, MCA timelines, taxation, compliance and how Regikart incorporates you in 7-10 days.
Rohit
ComplianceROC Annual Filings: 6 Costly Mistakes
Six ROC annual-filing mistakes that trigger MCA penalties, and how to avoid late fees on AOC-4, MGT-7 and DIR-3 KYC for your company.
Ganesh
International taxTDS on Non-Residents: Section 195
Cross-border payments mean DTAA benefits, Form 15CA/15CB and Section 195 withholding. Our decision tree for SaaS, consulting and royalty payments.
Gaurav
AuditStatutory Audit Readiness Checklist for FY25
A clean statutory audit closes in 3-4 weeks; a messy one drags into June. Here's the 30-item readiness checklist our audit team uses on day one.
Ganesh
AdvisoryFounder Pay: Salary vs Dividend (2025)
How founders pay themselves after Series A has an outsized tax impact. The math on salary vs dividend vs sitting-fee mix, with rates updated for FY25.
Srishty
AdvisoryVirtual CFO for Series A Startups: The Playbook
Founders raising a Series A often debate a full-time CFO. A fractional, partner-led Virtual CFO is usually the answer - here's what they should own.
Rohit
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