Practical guides to returns, tax audit, assessments and notices.
A group invoice alone does not explain what the Indian entity received. Organise agreements, service evidence and allocation workings before reviewing management-fee pricing.
By Team assureOfficeA search of purchase and sales ledgers is not a complete Form 3CEB review. Build a transaction matrix covering agreements, expense accounts and balance-sheet activity.
By Team assureOfficeAn accurate Form 3CEB starts with a complete associated-enterprise assessment. Collect relationship facts before extracting transactions or deciding reporting scope.
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A paid TDS challan does not prove that every deduction was correct or properly reported. Build separate obligation, deduction, payment and return-reconciliation layers.
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Closing loan balances do not reveal every payment-mode issue. Review receipts and repayments transaction by transaction, with separate analyses for the relevant provisions.
By Team assureOfficeClause 23 needs a reliable list of specified persons and the payments made to them. Learn how to build the working and avoid confusing reporting with automatic disallowance.
By Team assureOfficeA cash-payment review should test payment modes, daily aggregation and exceptions. Learn how to identify relevant transactions without treating every cash entry as a tax disallowance.
By Team assureOfficeBook depreciation and tax depreciation need connected but separate workings. Learn how to organise asset-block data for the tax-audit review without importing book net values into tax WDV.
By Team assureOfficeICDS is a tax-computation framework, not a replacement for the accounting standards used in books. Build a clear adjustment register before completing Clause 13.
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A practical tax depreciation chart for common assets under the Income-tax Act, 1961 for AY 2026-27, including buildings, furniture, plant, motor cars, computers and intangibles.
By Team assureOfficeTDS corrections can still be filed after 1 April 2026, but the applicable form depends on the period being corrected. Old-period corrections remain in the old framework.
By Team assureOfficeQuarterly TDS/TCS return due dates continue on the familiar 31 July, 31 October, 31 January and 31 May cycle under the new Income-tax Act forms.
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