Form 15CA and 15CB: When Are They Required for Foreign Payments

Sanjay Patel Tax Consultant · Feb 12

Income Tax

Understand when Form 15CA and 15CB are needed for foreign remittances, the four parts of 15CA, and exemptions under Rule 37BB.

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Section 194A TDS on Interest Income FY 2025-26 — Budget 2025 Thresholds

Adv. Rakesh Gupta Advocate · Mar 10

Income Tax

Section 194A TDS on interest income — revised rates, thresholds for banks, senior citizens, and Form 15G/15H for FY 2025-26.

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266

AOC-4 and MGT-7 Filing: Due Dates and Penalties for Private Limited Companies

CS Ananya Reddy CS · Feb 15

Company Law

Know AOC-4 and MGT-7 due dates, late filing penalties, and director disqualification rules for private limited companies in India.

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Place of Supply Under GST: IGST vs CGST/SGST on Services

Adv. Divya Menon Advocate · Jan 20

GST

Learn how place of supply rules under the IGST Act determine whether IGST or CGST/SGST applies to your service transactions.

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GST Blocked ITC: Key Items Under Section 17(5) You Cannot Claim

CA Priya Sharma CA · Mar 14

GST

Section 17(5) of the CGST Act blocks ITC on motor vehicles, food, health services, insurance, and more. Know what you cannot claim.

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ITC Can Only Be Claimed If It Appears in GSTR-2B

CA Priya Sharma CA · Feb 18

GST

GST ITC can be claimed only if the invoice appears in GSTR-2B. Since 1 January 2022, no provisional ITC is allowed under Rule 36(4).

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TDS Return Filing: Form 24Q, 26Q and 27Q Due Dates for FY 2025-26

CA Pooja Verma CA · Feb 28

Income Tax

TDS return filing guide: Form 24Q, 26Q, 27Q due dates for FY 2025-26, penalties, and how to file quarterly returns.

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CBDT Circular 4/2026: New DIN Guidelines for Income Tax Communications — What Changes from April 2026

CA Vikram Mehta CA · 1d

Income Tax

CBDT Circular 4/2026 dated 31.03.2026 revises DIN guidelines for income tax communications. Section 292BA inserted by Finance Act 2026 cures DIN defects retrospectively from 01.10.2019. Key changes: flexible DIN placement, 5 exceptions with post-facto approval, 15-day upload mandate.

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