Compliance guides
How-to · MCA
Which companies must file Form INC-22A (ACTIVE)?
What Form INC-22A (ACTIVE) verifies under rule 25A, that it applies to companies incorporated on or before 31 December 2017, the directors'-DIN-approved condition, why there is no fee on time and ₹10,000 late, and what the 2025 revised form added.
How-to · Tax
When does an e-commerce operator deduct 194-O?
When an e-commerce operator deducts 0.1 per cent on the gross sales it routes to a seller, the five-lakh exemption for a resident individual or HUF with PAN on file, the 5 per cent no-PAN floor, how it differs from GST TCS, and why section 194-O now reads as section 393(1) Sl. 8(v).
Due dates · MCA
When is the AGM due date under section 96?
When a company other than an OPC must hold its annual general meeting, how the six-month year-end clock sits next to the fifteen-month gap, the nine-month first AGM, the three-month ROC extension, and what AOC-4 and MGT-7 then follow.
How-to · GST
How do I claim a GST refund in Form RFD-01?
How a registered person claims a GST refund in Form GST RFD-01, the two-year limit in section 54 of the CGST Act, which portal ground to pick, why due returns have to be on file first, and what happens to a saved draft after fifteen days.
How-to · Tax
What is the difference between Form 16 and Form 16A?
What Form 16 certifies, what Form 16A certifies, who issues each one from TRACES, the 31 May annual due date for Form 16, the fifteen-day quarterly due date for Form 16A, and why a missing certificate does not block the ITR claim.
How-to · MCA
When is Form DIR-12 due after appointing a director?
What Form DIR-12 records when a company appoints a director or key managerial person, the thirty-day clock under section 170, how consent sits before the filing, and how DIR-12 is also used when a director ceases to hold office.
How-to · GST
How do I apply for GST registration in 30 days?
How to apply for GST registration under section 25 of the CGST Act, the thirty-day window from the date of liability, the two-part portal application, the effective-date rule if you file late, and the five-day rule for a casual or non-resident taxable person.
How-to · Tax
When is TDS deducted on interest under 194A?
When TDS is deducted on interest other than interest on securities, who the deductor is, why bank and post-office thresholds differ from other payers, the senior-citizen bank limit on the Department's own help page, and how section 194A now reads under section 393 of the Income-tax Act, 2025.
How-to · MCA
When does a director resignation take effect?
How a director resigns under the Companies Act, 2013, when the resignation takes effect, the company's duty to file DIR-12 and the director's option to file DIR-11, and how the register of directors is updated.
How-to · MCA
How is the CSR 2 percent spend computed?
How the corporate social responsibility obligation works under section 135 of the Companies Act, 2013, the thresholds that pull a company in, the two per cent of average net profits it must spend, and what happens to an unspent amount.