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TaxSocial Editorial Team

@taxsocial_editorial

This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.

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Joined Jan 2026

Areas of specialization

Income Tax, GST, Company Law, ICAI & CA Practice, Personal Finance

MCA Annual Filing Calendar 2026-27: Complete List of Forms, Due Dates & Late Fees

TaxSocial Editorial Team · Apr 24

Company Law

MCA annual filing calendar for FY 2026-27: all 16 routine forms companies file under the Companies Act, 2013 — MSME-1, PAS-6, DPT-3, DIR-3 KYC (triennial), AOC-4, MGT-7, MGT-7A, MGT-8, BEN-2 and more. Due dates, late fees, who files what, and common mistakes.

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655

Capital Gains Tax for AY 2026-27: STCG and LTCG on Shares and Mutual Funds, the Section 87A Rebate Trap, and How the Section 50AA Debt-MF Rule Bites

TaxSocial Editorial Team · Apr 23

Personal Finance

Post-23 July 2024 capital gains regime: STCG on listed equity at 20% (Sec 111A), LTCG at 12.5% above Rs 1.25L (Sec 112A). Other assets at 12.5% no indexation (Sec 112) — but resident individuals/HUFs keep a transitional indexation choice on land/building acquired pre-23 July 2024.

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1,361

FAST-DS 2026: Foreign Assets of Small Taxpayers Disclosure Scheme — Two Categories, Now Open Until 31 December 2026

TaxSocial Editorial Team · Apr 23

Income Tax

FAST-DS 2026, enacted as sections 130 to 144 of the Finance Act 2026, gives small taxpayers a one-time window to disclose unreported foreign assets and income with immunity under the Black Money Act, 2015. Two categories (up to Rs 1 crore at 60%; up to Rs 5 crore at a Rs 1 lakh fee). Open 16 August to 31 December 2026.

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DIR-3 KYC Web Fees Notified: NIL Within Timeline, Rs. 5,000 Late, Rs. 500 Per Change (MCA G.S.R. 300(E), 21 April 2026)

TaxSocial Editorial Team · Apr 23

Company Law

MCA has notified the DIR-3 KYC Web fee structure via G.S.R. 300(E) dated 21 April 2026. Filing within the timeline is NIL, late filing or DIN re-activation attracts Rs. 5,000, and every subsequent Web filing for a change under sub-rule (2) of Rule 12A costs Rs. 500.

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194

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BAA Certificate vs CA Intermediate: What's Actually Different and Which One Helps You Get Hired

TaxSocial Editorial Team · Apr 22

CA (ICAI)

CA Intermediate is an exam stage; BAA is a separately issued ICAI certificate that requires Intermediate plus two years of articleship, Advanced ICITSS and SPOM. They are not interchangeable. This article walks through what each represents, what employers see, and how to use both on a CV.

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180

CCFS-2026 Practitioner Guide: Three Routes, Fee Math, Immunity Scope and the Section 96 Trap

TaxSocial Editorial Team · Apr 22

Corporate Law

CCFS-2026 now runs to 15 September 2026, extended twice and most recently by General Circular 04/2026. Three routes: overdue filings at 10% of the additional fee, dormant status at 50% of MSC-1, strike-off at 25% of STK-2. Immunity, the Section 96 gap, and worked fee math.

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FAQs on the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) — MCA

TaxSocial Editorial Team · Apr 22

Company Law

Verbatim reproduction of the MCA FAQ on the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026). Covers objective, dates (15 Apr – 15 Jul 2026), eligibility, forms covered, concessional fees, immunity, dormant status, and strike-off.

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225

ITC Reversal Under Rules 37, 42, and 43: When You Must Reverse Input Tax Credit and How

TaxSocial Editorial Team · Apr 21

GST

Not all ITC can be retained. Rule 37 reverses credit when you don't pay the supplier within 180 days. Rules 42 and 43 reverse proportionate credit used for exempt supplies and capital goods. A practitioner's reference on when reversal is mandatory, how to calculate, and where to report.

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1,502

When NOT to File ITR-U: Revised Return vs Updated Return Decision Tree (2026)

TaxSocial Editorial Team · Apr 21

Income Tax

ITR-U is the wrong tool more often than practitioners realise. Decision tree covering revised returns, belated returns, rectification u/s 154, Section 148A interaction, and the 139(8A) provisos. When doing nothing is the right call.

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IMS Complete Guide: Accept, Reject, Pending - And How Each Action Affects Your GSTR-2B and 3B

TaxSocial Editorial Team · Apr 21

GST

The Invoice Management System (IMS) gives GST buyers three actions before GSTR-2B is generated: Accept, Reject, and Pending. Each flows differently into 2B and the auto-populated GSTR-3B. This guide walks through each action, default behaviour, credit-note handling, and common errors.

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