Compliance guides
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.
How-to · MCA
What is a section 8 company in India?
What a section 8 company is under the Companies Act, 2013, the charitable-object test that defines it, the licence route through the Registrar, and how it differs from an ordinary company on profit distribution and name.
How-to · Tax
How does section 44AD or 44ADA work?
How presumptive taxation works under section 44AD for eligible businesses and section 44ADA for eligible professions, the 8, 6 and 50 per cent deemed-profit rates, the digital-receipts split, and where both routes now sit in section 58 of the Income-tax Act, 2025.
How-to · GST
Should I choose GST composition or the regular scheme?
How the GST composition levy differs from regular registration, the turnover ceiling that gates it, the flat rate paid on turnover, the loss of input tax credit and the bar on collecting tax from customers, and how to decide between the two.
How-to · Tax
When does 194N tax a cash withdrawal?
When a bank or post office deducts TDS on cash withdrawals, why a non-filer of returns faces a lower ₹20 lakh threshold, the 2 per cent and 5 per cent rates, and how section 194N now reads under section 393 of the Income-tax Act, 2025.
How-to · Tax
When does section 194R tax a business perk?
When a business must deduct 10 per cent TDS on a benefit or perquisite it gives, why the ₹20,000 yearly threshold and the small-payer carve-out matter, how tax works when the perk is in kind, and where section 194R sits under the Income-tax Act, 2025.
How-to · Tax
When is Form 15CB required for a foreign remittance?
Before sending money abroad, why a remitter files Form 15CA and when a chartered accountant's Form 15CB is needed, the ₹5 lakh taxable-remittance line, and how these become Form 145 and Form 146 from 1 April 2026.
How-to · GST
Who must file GSTR-9C above ₹5 crore turnover?
When a registered person must file the self-certified GSTR-9C reconciliation statement, why the ₹5 crore aggregate turnover test is PAN-wide, how it sits with the GSTR-9 annual return, and how to confirm the current position on official pages.