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Articles, Updates & Analysis on Indian Laws
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Form 146 & Form 145 (Earlier Form 15CB & 15CA): Complete Guide to Non-Resident TDS, Section 393 (195) & DTAA Compliance
A comprehensive practitioner guide to non-resident TDS under Section 393 (earlier Section 195), Form 146 CA certification, Form 145 reporting, DTAA vs domestic rate selection, grossing-up under Section 195A, electronic Form 10F, and Tax Audit Clause 34/21(b) reconciliation.
Read article →Significant Economic Presence (SEP) & Digital PE in India: Thresholds, Rule 13, DTAA Override & Practical Tax Compliance
A comprehensive practitioner guide to Significant Economic Presence (SEP) under Section 9(1)(i) / Section 9(8)(d), Rule 13 thresholds, Digital Permanent Establishment risks, DTAA Article 7 override, and Section 195 withholding controls.
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Foreign ESOPs, RSUs & Foreign Shares Held by Indian Residents: Schedule FA, Form 67 Foreign Tax Credit & Black Money Act Guide
A comprehensive practitioner guide to foreign ESOPs, RSUs, and stock compensation for Indian residents, covering perquisite valuation u/s 17(2), capital gains u/s 45/49(2AA), Schedule FA disclosures, Form 67 FTC, and Black Money Act compliance.
Read article →Section 194Q TDS vs Section 206C(1H) TCS on Sale of Goods: Priority Rules, Advance Adjustments & GSTR-2B Guide
A comprehensive practical guide to Section 194Q TDS and Section 206C(1H) TCS on goods transactions, covering statutory priority rules, GST component treatment, advance adjustments, Section 206AB higher rates, and Tax Audit Form 3CD Clause 34 reconciliation.
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GST on Export of Services: Place of Supply Traps, Intermediary Rule Changes & Why Foreign Currency Receipt Alone Is Not Export
A deep-dive technical guide on GST export of services under Section 2(6) & Section 13 IGST Act, Place of Supply pitfalls, intermediary service controversies, establishment of distinct persons, and Rule 89(4) ITC refund mechanics.
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GST Interest Working: Trace Liability, Payment and Correction Dates
A practical guide to gst interest working, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
Read article →GST Composition vs Regular Scheme: Compare the Business Case
A practical guide to gst composition vs regular scheme, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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GST on E-Commerce Sales: Reconcile Settlements to Invoices
A practical guide to gst on e-commerce sales, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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How to Use assureFinancials for Proprietorship and Partnership Accounts: From First Input to Financials, ITR JSON and CompuTax Excel
Prepare proprietorship and partnership accounts in assureFinancials, from client setup and data imports to capital, stock, depreciation, ICAI and Traditional Financials, ITR draft JSON, CompuTax Excel, downloads and backup, with 50 FAQs.
Read article →How to Use assureFinancials for Company Financial Statements: The Complete Corporate Workflow
A complete assureFinancials guide for company accounts: client and financial-year setup, Tally and Excel imports, grouping, adjustments, Schedule III statements, notes, signing, PDF/Excel/Word downloads and backup, with 44 FAQs.
Read article →How to Prepare Company Financial Statements: Schedule III Format, Excel Guide and FAQs
A complete practical guide to company financial statements under Schedule III Division I: Balance Sheet, P&L, cash flow, accounting policies, notes, grouping, disclosures, Excel preparation, a connected worked example and 35 FAQs.
Read article →Financial Statements for Proprietorships and Partnerships: Format, Capital Accounts and FAQs
Prepare financial statements for proprietorships and ordinary partnerships, covering reporting structure, guidance applicability, capital accounts, drawings, adjustments, book-versus-tax treatment and 15 FAQs.
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Going Concern Review: Build a Cash-Flow Evidence File
A practical guide to going concern review, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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LLP Annual Filing: Reconcile Partners, Contributions and Accounts
A practical guide to llp annual filing, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
Read article →DPT-3 Preparation: Classify Receipts before Selecting the Form
A practical guide to dpt-3 preparation, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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Company Law Related-Party Approvals: Build the Transaction Register
A practical guide to company law related-party approvals, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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Can a Business Outsource Its Core Work Under the OSH Code?
A contractor’s licence and a signed service agreement do not, by themselves, answer whether a business can engage contract labour for a particular activity. The first question is what the establishment actually exists to do. The next is whether the contract-labour provisions apply and whether the proposed arrangement meets the activity rules and any applicable exception.
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When Can Temporary Workers Claim Permanent Status in Tamil Nadu?
Tamil Nadu’s permanent-status law requires an employer to look beyond the word temporary in an appointment letter. In a covered industrial establishment, the statutory test concerns a workman’s continuous service of 480 days within twenty-four calendar months. Repeated short renewals do not, by themselves, answer whether that test has been met.
Read article →Does Your Maharashtra Warehouse Need Mathadi Board Registration?
The word warehouse does not decide Mathadi coverage. A Maharashtra business must identify the actual manual operations, the current scheduled employment, the goods handled, the geographical scope of the relevant scheme and the workers performing the work. A general labour registration or a contractor’s licence does not replace that assessment.
Read article →Can a Kerala Business Use Its Own Employees for Loading and Unloading?
Sometimes, but ordinary payroll records are not the complete answer. A Kerala business must identify the work, the establishment’s statutory coverage, the exact location and whether the relevant welfare scheme operates there. It must then examine the status and registration of the people who will perform the work.
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Renewing a Delhi Commercial Lease: Stamp Duty, Registration and Changes to Rent or Term
A tenant remaining in the same Delhi office does not make a lease renewal legally invisible. The original deed, renewal option, notices and proposed extension document must be read together. A fresh term, changed consideration or new rights can require a new stamp and registration assessment even when the keys never change hands.
Read article →Renting an Office in Maharashtra: Stamp Duty and Registration for a Leave-and-Licence Agreement
An e-stamp, payment receipt or notary's seal does not by itself establish that an office agreement has been registered. In Maharashtra, the legal classification of the arrangement, the applicability of the Maharashtra Rent Control Act and the actual document all need examination. An eleven-month term is not an automatic registration exemption.
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PSARA Licence in West Bengal: Adding Districts, Opening Branches and Taking Out-of-State Contracts
A private security agency should compare every proposed client location with the territory written in its PSARA licence before promising deployment. An office address, company registration and security-services contract do not expand that territory. A West Bengal licence also does not become an all-India licence because the agency serves a national client.
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Packing Loose Goods in a Kerala Shop: When Do Packer Registration and Label Rules Begin?
A Kerala shop changes its legal-metrology position when it begins preparing predetermined packets before customers arrive. Buying bulk rice, spices or household goods and putting them into ready-to-sell units can make the retailer a packer as well as a seller. A small shop is not generally exempt merely because packing happens behind the counter rather than in a factory.
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MSME Samadhaan for Unpaid Invoices: Check Supplier Eligibility and Prepare the Evidence First
An overdue invoice does not become an enforceable MSMED claim simply because the supplier downloads an Udyam certificate. The claimant must establish its eligible status, the transaction, the amount due and the appropriate forum. Registration timing, trading activity, acceptance disputes and limitation can matter as much as the invoice total.
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Maharashtra Rooftop Solar for Businesses: Electricity-Duty Exemption, Policy Conditions and Records
A Maharashtra business should not treat rooftop solar approval as an electricity-duty exemption certificate. The connection arrangement determines how the installation operates with the grid. Duty treatment depends on the electricity-duty legislation, the applicable exemption instrument and the project's actual category and history.
Read article →Electricity Duty on Self-Generated Power in Gujarat: What a Business Must Check Before Claiming Exemption
Generating electricity for your own Gujarat business does not automatically remove electricity duty. A diesel generator, a rooftop solar installation and an off-site power project can create different questions about the source, the person generating electricity, the consumer and the legal exemption being claimed. The absence of a duty line on the distribution company's bill says little about power generated behind the consumer's meter.
Read article →A Pharmacist Leaves a Karnataka Medical Store: What Must the Licence Holder Update?
A pharmacist's resignation is an operating-compliance event, not only a payroll change. The Karnataka medical-store owner should establish the actual last working date, reassess the activities that depend on personal supervision, notify the drug-licensing authority and complete the appropriate registered-pharmacist change or cancellation process.
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Monthly Close Dashboard: Track Exceptions before Finalisation
A practical guide to monthly close dashboard, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
Read article →Client File Naming: Create a Year and Assignment Index
A practical guide to client file naming, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
Read article →PDF Bank Statements: Validate Extracted Data before Posting
A practical guide to pdf bank statements, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
Read article →Excel Data Validation: Reduce Errors in Client Data Collection
A practical guide to excel data validation, with a worked example, evidence checklist, common mistakes and steps to prepare a defensible working.
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