Loan to Directors Under Section 185 of the Companies Act, 2013: A Complete Guide
Section 185 of the Companies Act, 2013 restricts a company from lending money to its directors and related parties. This guide explains who it covers, the exemp...
Fast Track Merger Under Section 233: Step-by-Step Procedure for Small Companies and Startups
This guide walks small companies and DPIIT-recognised startups through the fast track merger procedure under Section 233 of the Companies Act, 2013 - covering e...
Loan to Directors Under Section 185 of the Companies Act, 2013: A Complete Guide
Section 185 of the Companies Act, 2013 restricts a company from lending money to its directors and related parties. This guide explains who it covers, the exemptions that apply, th...
Fast Track Merger Under Section 233: Step-by-Step Procedure for Small Companies and Startups
This guide walks small companies and DPIIT-recognised startups through the fast track merger procedure under Section 233 of the Companies Act, 2013 - covering eligibility, the Regi...
New vs Old Tax Regime Under Income Tax Act 2025: Tax Year 2026-27 Guide
Tax Year 2026-27 is the first full year governed by the Income Tax Act 2025. This guide compares the default new regime under Section 202 with the optional old regime, covering sla...
Perks Aren't Free: How Section 17 Taxes Your Accommodation, Car, ESOPs and Loans
Rent-free housing, a company car, ESOP grants and soft loans from your employer are all perquisites — and Section 17 of the Income Tax Act, 2025 taxes them. This guide breaks down...
Tax Reliefs and Rebates Under the Income-tax Act, 2025: A Complete Guide
The Income-tax Act, 2025, effective from 1st April 2026, retains and reorganises the relief framework available to Indian taxpayers under the erstwhile Income-tax Act, 1961. This g...
Rule 46(8): Mandatory Daily India-Based Backup of E-Books from 1 April 2026
Rule 46(8) of the Income-tax Rules, 2026 requires every business and professional maintaining electronic books of account to back them up daily on servers physically located in Ind...
Corporate Laws (Amendment) Bill, 2026: A Complete Guide to the Proposed Overhaul of the Companies Act and LLP Act
The Corporate Laws (Amendment) Bill, 2026 proposes the most extensive changes to the Companies Act and LLP Act since 2020. This article explains what the Bill originally proposed,...
August 2026 Statutory Compliance Calendar: GST, Income-tax, Companies Act, FEMA, SEBI, ESI & PF
August 2026 is one of the busiest compliance months of the year, with the 31 August ITR deadline for non-audit taxpayers colliding with the MCA's CCFS-2026 window for clearing pend...
ITR FILING AY 2026-27 Deadlines, New Forms & Common Mistakes You Cannot Afford to Make
ITR filing for AY 2026-27 is open — and this year, the rules have changed. Salaried individuals must file by 31 July 2026, while non-audit business and professional taxpayers get a...
30 June 2026: The GSTAT Deadline You Cannot Afford to Miss
If you or your business has a GST appeal that could not be filed because the GST Appellate Tribunal (GSTAT) was not functional, you have until 30 June 2026 to file it. That is just...