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Form 10F and Tax Residency Certificate: How to Claim DTAA Benefits

Rajiv Bhatia · Jan 15

International Tax

Learn how Form 10F and TRC work together to help non-residents claim lower TDS rates under India s Double Taxation Avoidance Agreements.

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CBDT Amends Rule 10U: GAAR Grandfathering Clarified for Pre-2017 Investments

Vikram Mehta Editorial Team · Mar 31

Income Tax

CBDT amends Rule 10U via Notifications 54 and 55 of 2026 to clarify that GAAR will not apply to income from transfer of investments made before 1st April 2017, regardless of when gains are realised. Analysis of the Tiger Global context, foreign investor impact, and practical implications.

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

Sanjay Patel · 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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Think You Don't Need to File ITR? These Hidden Rules Might Surprise You

Sanjay Patel · Apr 12

Income Tax

ITR filing is not only based on income. High-value transactions like foreign travel, large deposits, or foreign assets can make filing mandatory even below ₹2.5 lakh. Check your obligations to stay compliant and avoid notices.

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ICAI: Average CA Starting Package Is Rs. 12-13 Lakh, Not Rs. 3-5 Lakh — 64th Campus Placement Has More Jobs Than Candidates

Vikram Mehta Editorial Team · May 1

CA (ICAI)

ICAI has rejected the 1 Finance report that claimed CA starting salaries are only Rs. 3-5 lakh. Secretary Jai Kumar Batra says the average qualified CA package is Rs. 12-13 lakh, international offers cross Rs. 50 lakh, and the 64th Campus Placement had 8,911 jobs for 5,834 candidates.

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The Tax Year Concept Under Income Tax Act 2025 — What Changes for You

Vikram Mehta Editorial Team · Mar 8

Income Tax

The Income Tax Act 2025 replaces Previous Year and Assessment Year with a single Tax Year concept. Here is what it means for taxpayers and professionals.

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MCA Proposes Major Overhaul of Companies (Incorporation) Rules 2014 — 15 Key Changes You Must Know

Deepa Nair · Apr 9

Company Law

MCA has proposed a comprehensive overhaul of the Companies (Incorporation) Rules, 2014 via a draft notification dated 8th April 2026. Key changes include consolidation of forms into E-CHNG and E-CON, simplified OPC conversion, expanded DIN cap to 5 directors, optional EPFO/ESIC via AGILE-PRO-S

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CBDT Issues Major Corrigendum to Income-tax Rules 2026 – 76 Corrections You Should Know

Nisha Agarwal · Apr 19

Income Tax

The Central Board of Direct Taxes (CBDT) has issued a corrigendum on 16 April 2026 correcting multiple errors in the newly notified Income-tax Rules, 2026. These corrections include wrong section references, numbering mistakes, drafting errors, and form-related inconsistencies.

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TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Priya Sharma Editorial Team · Apr 30

Income Tax

TDS on property sale under the Income-tax Act, 2025: resident seller 1% TDS under Section 393(1) [Sl. 3(i)] above Rs 50 lakh; NRI seller TDS under Section 393(2) [Sl. 17] — no threshold, 12.5% LTCG / slab STCG plus surcharge. Form 141 replaces Form 26QB; Section 395 / Form 128 lower-TDS.

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Crypto and VDA Tax in India for AY 2026-27: The 30% Flat Rate, 1% TDS, Schedule VDA in ITR, and the New Section 509 Reporting Regime from 1 April 2026

Kartik Shah · May 5

Personal Finance

Crypto and NFT gains are taxed at a flat 30% under Section 115BBH (Section 194 of IT Act 2025) — only cost of acquisition deductible, no loss set-off, no carry-forward. 1% TDS under 194S. Disclose in Schedule VDA. From 1 April 2026: exchanges report under Section 509; penalties under Section 446.

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ITR e-Verification for AY 2026-27 — All Six Methods, the 30-Day Deadline, and What Happens If You Miss It

Priya Rao · Apr 28

Personal Finance

ITR submitted is not ITR filed. You have 30 days from submission to e-Verify (CBDT Notif 5/2022) using one of six methods: Aadhaar OTP, net banking, bank-account EVC, demat-account EVC, ATM EVC, or physical ITR-V to CPC Bengaluru 560500 by speed post only (date of dispatch counts). Don't miss it.

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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

Rohit Desai · 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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Form 10F and Tax Residency Certificate: How to Claim DTAA Benefits

CBDT Amends Rule 10U: GAAR Grandfathering Clarified for Pre-2017 Investments

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

Think You Don't Need to File ITR? These Hidden Rules Might Surprise You

ICAI: Average CA Starting Package Is Rs. 12-13 Lakh, Not Rs. 3-5 Lakh — 64th Campus Placement Has More Jobs Than Candidates

The Tax Year Concept Under Income Tax Act 2025 — What Changes for You

MCA Proposes Major Overhaul of Companies (Incorporation) Rules 2014 — 15 Key Changes You Must Know

CBDT Issues Major Corrigendum to Income-tax Rules 2026 – 76 Corrections You Should Know

TDS on Sale of Property in India: Resident vs NRI Seller, Section 393(1) and 393(2) Mechanics Under the Income-tax Act, 2025

Crypto and VDA Tax in India for AY 2026-27: The 30% Flat Rate, 1% TDS, Schedule VDA in ITR, and the New Section 509 Reporting Regime from 1 April 2026

ITR e-Verification for AY 2026-27 — All Six Methods, the 30-Day Deadline, and What Happens If You Miss It

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

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