Practice notes and commentary
Plain-language writing on the work we do — tax, audit, corporate and regulatory matters — for practitioners and business owners.
The new tax regime is now the default for individuals. Here's when the old regime still wins, and how to decide for FY 2026-27.
From LUT filing to shipping-bill reconciliation, a clean sequence that avoids the common rejection reasons.
A plain-language walk-through of the thresholds, the bank's expectations, and the CA's certification.
Applicability tests, Forms 3CA/3CB/3CD, and the disclosures that auditors frequently miss.
Perquisite tax at exercise vs. capital gains at sale. Timing matters more than people realise.
Residency tests, DTAA relief, and the reporting obligations people tend to overlook.
Beyond the checklist: methods selection, benchmarking, and how to survive a TP scrutiny.
An operator's view of s. 9(5) supplies, TCS compliance, and the frequent refund leakages.
Applicability, reporting under ICAI standards, and the typical findings that trigger qualifications.
Form AOC-4, MGT-7, DIR-3 KYC — dates, late fees, and the order that saves everyone pain.
From FIRC to Form FC-GPR and the yearly FLA return — how to keep your FDI filings clean.
Automatic vs. approval route, end-use restrictions, and what lenders ask for.
Structuring inbound + outbound investments without tripping the automatic-route limits.
Direct tax, indirect tax, and regulatory announcements at a glance — and what they mean in practice.
Name reservation, SPICe+ forms, documentation, and the common reasons the MCA rejects.