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All insights — page 30

Every article, alert and update from the firm, newest first. Showing 1741–1800 of 2408.

  1. How PMS Investors Are Taxed — Why Capital Gains Sit at the Client's PAN, Not the Fund's

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  2. PMS vs AIF vs Mutual Fund Taxation — Complete Comparative Guide

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  3. STCG vs LTCG on PMS Portfolio Churn — Holding Period Rules Explained

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  4. TDS Implications for NRI PMS Clients — Complete Guide

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  5. Set-Off and Carry-Forward of Losses in a PMS Account — A Practical Guide

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  6. GST on Portfolio Management Fees — What CAs Offering PMS Advisory Must Charge

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  7. Tax Reporting Obligations of a Portfolio Manager to Clients — Capital Gains Statements

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  8. Presumptive Taxation and PMS Income for Part-Time/Allied Professionals — Applicability Check

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  9. PMS vs Mutual Fund — Which Is Right for Your Portfolio Size?

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  10. PMS vs AIF — Key Structural and Regulatory Differences Explained

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  11. PMS vs Investment Adviser — Advice vs Discretionary Management, Explained

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  12. PMS vs Robo-Advisory — Regulatory Status and Suitability Compared

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  13. SEBI's Regulatory Philosophies Compared — PMS, AIF, Mutual Fund, Stock Broker & IA

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  14. Discretionary PMS vs Non-Discretionary PMS — Which Suits Which Investor

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  15. PMS for HNI and UHNI Clients — How the Engagement Model Differs

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  16. PMS for First-Generation Wealth Creators — Founders, Professionals & Business Owners

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  17. Family Office and PMS — Where the Two Intersect for a CA-Led Practice

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  18. Should Your CA Firm Build an In-House PMS Practice or Refer Clients Externally? — The Business Case

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  19. NISM Certification for Portfolio Managers — Which Exams You Actually Need

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  20. Part-Time PMS-Adjacent Advisory for CAs — Where the Line Sits With IA/RA Registration

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  21. Why Most CAs Give "Portfolio Advice" Without Realising They've Crossed a Regulatory Line

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  22. Can a CA Firm Offer Both Tax Advisory and PMS Referral Services? — Structuring the Arms-Length Requirement

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  23. Outsourcing Compliance Functions as a Portfolio Manager — What You Can and Can't Delegate

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  24. Succession Planning for a Portfolio Management Practice

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  25. Whistleblower Policy Design for Portfolio Managers — Building a Speak-Up Framework

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  26. Directors & Officers (D&O) Insurance for Portfolio Managers — Why It Matters

    Article · SEBI / Portfolio Managers · 25 Jul 2026

  27. What Is the Direct Tax Code? — How "Tax Year" Replaces "Previous Year" and "Assessment Year"

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  28. Direct Tax Code Section Renumbering — A Practical Cross-Reference Guide from the 1961 Act

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  29. Direct Tax Code vs Income-tax Act, 1961 — What Actually Changed and What Didn't

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  30. Who Is an "Accountant" Under the Direct Tax Code — Section 515(3)(b) Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  31. Direct Tax Code Rules 1–333 — A Practitioner's Index and Navigation Guide

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  32. Electronic Furnishing of Forms Under the Direct Tax Code — Digital Signature vs EVC

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  33. Mandatory Electronic Payment of Tax Under the Direct Tax Code — Who Must Comply

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  34. Modes of Digital Payment Acceptance for High-Turnover Businesses — The ₹50 Crore Threshold Rule

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  35. In-House R&D Deduction Under Section 45(2) — Approval Process, Form 11 & Form 14 Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  36. Scientific Research Approval for Companies — The Four-Month Timeline and Conditions

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  37. National Laboratory / University Research Programmes Under Section 45(3)(c) — Complete Guide

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  38. Research Association Approval Under Section 45(4) — Form 17, Conditions & Withdrawal Grounds

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  39. Donation-Based Scientific Research Deductions — Form 15 & Form 16 Reporting Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  40. University/College Research Deduction — Books of Account & Audit Requirements Under Rule 34

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  41. Company-Sponsored Scientific Research — Section 45(3)(b) Approval Process Line by Line

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  42. R&D Deduction Audit Red Flags — What Triggers Withdrawal of Approval Under the DTC Rules

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  43. Software Contract R&D — What Counts as "Software Development" for DTC Deduction Purposes

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  44. In-House R&D vs Sponsored Research vs University Grants — Choosing the Right Deduction Route

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  45. Affordable Housing Project Notification — The EWS/LIG/MIG Rentable Area Test Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  46. Semiconductor Wafer Fabrication Deduction — Eligibility Conditions Under Rule 36

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  47. Agricultural Extension Project Deduction — Section 47(1)(a) Approval Process and Audit

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  48. Skill Development Project Deduction — Section 47(1)(b) Eligible Company Criteria

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  49. Which Services Qualify for Skill Development Deduction — The Full 31-Category List Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  50. SEZ, Developer & Housing Project Deductions — Sections 138–144 Audit Report (Form 32) Guide

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  51. Special Economic Zone Reinvestment Allowance Reserve — Form 33 Reporting Requirements

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  52. Section 146 Report Requirements — What Every Eligible Business Must Furnish

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  53. Choosing the Right Specified Business Deduction — A Decision Framework for CAs

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  54. Books of Account Requirements Under Section 62 — Who Must Maintain What

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  55. Professional Gross Receipts Threshold for Mandatory Books — The ₹1,50,000 Rule Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  56. Medical Professionals — Additional Books of Account Required Under Rule 46(6)

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  57. Where Books of Account Must Be Kept — Multi-Location Practice Rules Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  58. Electronic Books of Account — India Data Residency and Daily Backup Requirements

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  59. Seven-Year Retention Rule for Books of Account — What Triggers an Extension

    Article · Direct Tax Code / Income Tax · 25 Jul 2026

  60. Tax Audit Report Under Section 63 — Form 26 Parts A, B, C & D Explained

    Article · Direct Tax Code / Income Tax · 25 Jul 2026