Insights
Notes from the office
Working notes on due dates and changes in the law. Each note shows when it was last checked; official portals and notifications prevail.
Old regime or new regime for 2026-27: how to decide
What each regime allows, where the crossover usually falls, and how to check your own figures in two minutes.
Read note ReviewedForm 130 has replaced Form 16: what to check before you file
The salary certificate has a new number and the same job. Five things to check on it, and what to do when it is wrong.
Read note ReviewedHouse rent allowance: what is exempt, and the proof to keep
The three-limit rule, the eight cities that count as metros for 2026-27, the landlord's PAN, and rent paid to a parent.
Read note ReviewedStarting a business: the registrations, the GST threshold, and what to keep from day one
Which registrations a new proprietorship or small firm actually needs, when GST becomes compulsory, and the six records that stop the first year from becoming a reconstruction.
Read note ReviewedPresumptive tax for small businesses and professionals
Who qualifies, what it saves, the trap in opting out, and the one instalment of advance tax it leaves you with.
Read note ReviewedPaying contractors, rent and professionals: when a small business must deduct TDS
The obligation small owners most often miss — who must deduct, on which payments, at what rates, and what happens when it is skipped.
Read note ReviewedIncome-tax Act, 2025: what changes and when
Which Act applies to which year, the ‘tax year’, and renumbered sections and forms.
Read note ReviewedIncome-tax return and advance-tax due dates
AY 2026-27 return dates, the belated and revised return window, and advance-tax instalments.
Read note ReviewedGST return due dates: GSTR-1, GSTR-3B and annual returns
Monthly and QRMP dates for Tamil Nadu, composition returns and the annual return.
Read note ReviewedROC annual filings for companies and LLPs
AOC-4, MGT-7, ADT-1, DIR-3 KYC Web, DPT-3, MSME-1 and LLP Forms 8 and 11.
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