Income-tax Act, 2025 — guides and section mapping
Guides by CA Anuj Desai to the Income-tax Act, 2025 (in force from 1 April 2026) and the Income-tax Rules, 2026 — what changed from the 1961 Act, how old sections map to new ones, and the practical effect on TDS, capital gains, transfer pricing, GAAR, international tax and compliance.
- Unit-Linked Insurance Policy Capital Gains Rules — What Insurers Must Disclose to Policyholders
A comprehensive guide to ULIP capital gains rules under Section 67(5) and Rule 49 of the DTC, explaining what insurers must disclose to policyholders regarding capital gains taxation on ULIP maturity and surrender proceeds.
CA Anuj Desai · 31 Jul 2026
- Reinsurance Premium and Transfer Pricing Considerations for Insurance Groups
A comprehensive guide to reinsurance premium transfer pricing considerations for insurance groups under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Public Company Infrastructure Bond Approval — Relevance for Insurance-Linked Investment Vehicles
A comprehensive guide to public company infrastructure bond approval under Section 123 and Schedule XV of the DTC, and its relevance for insurance-linked investment vehicles.
CA Anuj Desai · 31 Jul 2026
- Mutual Fund Infrastructure Bond Approval — Form 190 Process for AMCs
A comprehensive guide to the mutual fund infrastructure bond approval process under Section 123 and Schedule XV, explaining the Form 190 process for AMCs and the 25% deployment rule.
CA Anuj Desai · 31 Jul 2026
- Master File Thresholds for Global Asset Management Groups With Indian AMCs
A comprehensive guide to master file thresholds for global asset management groups with Indian AMCs under the DTC, covering the ₹500 crore and ₹50 crore thresholds and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for AMC-Sponsor Related Party Service Agreements
A comprehensive guide to transfer pricing for AMC-sponsor related party service agreements under the DTC, covering arm's length pricing, documentation, and compliance requirements for asset management groups.
CA Anuj Desai · 31 Jul 2026
- GAAR Considerations in Mutual Fund Scheme Restructuring
A comprehensive guide to GAAR considerations in mutual fund scheme restructuring, covering the main purpose test, commercial substance, and strategies for defensible restructuring.
CA Anuj Desai · 31 Jul 2026
- Foreign Tax Credit Pass-Through for International Fund-of-Funds Structures
A comprehensive guide to foreign tax credit pass-through for international fund-of-funds structures under the DTC, covering eligibility, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- GAAR and Family Office Investment Structuring — What Constitutes Genuine Substance
A comprehensive guide to GAAR considerations in family office investment structuring, focusing on what constitutes genuine substance and strategies for defensible structuring.
CA Anuj Desai · 31 Jul 2026
- Certificate of Residence for Family Office Holding Entities Investing Abroad
A comprehensive guide to the certificate of residence requirements for family office holding entities investing abroad under the DTC, covering Form 42, Form 43, and compliance obligations.
CA Anuj Desai · 31 Jul 2026
- Foreign Tax Credit Rules for Family Offices With Cross-Border Investment Income
A comprehensive guide to foreign tax credit rules for family offices with cross-border investment income under the DTC, covering eligibility, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Slump Sale and Valuation Rules for Family Business Restructuring
A comprehensive guide to slump sale valuation rules for family business restructuring under Section 77 of the DTC, covering succession planning, spin-offs, and tax implications.
CA Anuj Desai · 31 Jul 2026
- DTAA Planning for Family Offices With Multi-Jurisdiction Beneficiaries
A comprehensive guide to DTAA planning for family offices with multi-jurisdiction beneficiaries under the DTC, covering treaty benefits, residency considerations, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- SEZ Unit Deduction Audit Requirements — Form 32 Documentation for Exporters
A comprehensive guide to SEZ unit deduction audit requirements under Section 144 of the DTC, covering Form 32 documentation for exporters and compliance obligations.
CA Anuj Desai · 31 Jul 2026
- Foreign Exchange Rate Rules for Non-Resident Capital Gains — Relevant to Export Structuring
A comprehensive guide to foreign exchange rate rules for non-resident capital gains under the DTC, covering computation methods and relevance to export structuring.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for Export-Oriented Captive Manufacturing Units
A comprehensive guide to transfer pricing for export-oriented captive manufacturing units under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Auto Components Export Safe Harbour — The 90% OEM Sales Test Explained
A comprehensive guide to the 90% OEM sales test for auto components export safe harbour under the DTC, explaining the requirement, calculation, and compliance implications.
CA Anuj Desai · 31 Jul 2026
- Digital Payment Compliance for High-Turnover Exporters
A comprehensive guide to digital payment compliance for high-turnover exporters under the DTC, covering the ₹50 crore turnover test, prescribed electronic modes, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- DTAA and Foreign Tax Credit for Export Income Taxed Abroad
A comprehensive guide to DTAA and foreign tax credit for export income taxed abroad under the DTC, covering double taxation relief, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Infrastructure Facility Depreciation Rates — Water Supply & Treatment Systems Explained
A comprehensive guide to infrastructure facility depreciation rates under the DTC, with a specific focus on water supply and treatment systems eligible for 40% accelerated depreciation.
CA Anuj Desai · 31 Jul 2026
- Public Company & Mutual Fund Infrastructure Bond Approval — Complete Process
A comprehensive guide to the complete infrastructure bond approval process for public companies and mutual funds under Schedule XV of the DTC, covering Form 189, Form 190, and the 25% deployment rule.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for Infrastructure Project SPV Related-Party Arrangements
A comprehensive guide to transfer pricing for infrastructure project SPV related-party arrangements under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- GAAR Risk in Infrastructure Holding Structures — What Auditors Should Flag
A comprehensive guide to GAAR risks in infrastructure holding structures under the DTC, highlighting what auditors should flag during compliance reviews.
CA Anuj Desai · 31 Jul 2026
- Section 80-IA-Linked Depreciation Rules for Infrastructure Developers
A comprehensive guide to Section 80-IA-linked depreciation rules for infrastructure developers under the DTC, covering the 40% accelerated depreciation rate for water supply and treatment systems.
CA Anuj Desai · 31 Jul 2026
- Renewable Energy Devices Depreciation Schedule — Solar & Other Categories Explained
A comprehensive guide to renewable energy devices depreciation under the DTC, covering the 40% accelerated rate for solar and other renewable energy categories.
CA Anuj Desai · 31 Jul 2026
- Energy Saving Devices Accelerated Depreciation — Complete Rate Table for Industry
A comprehensive guide to accelerated depreciation for energy saving devices under the DTC, featuring the complete rate table for all eligible categories and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Co-Generation Systems Depreciation Rules Under the DTC
A comprehensive guide to co-generation systems depreciation rules under the DTC, covering the 40% accelerated rate, eligible equipment, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for Renewable Energy Group PPA and O&M Arrangements
A comprehensive guide to transfer pricing for renewable energy group PPA and O&M arrangements under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Waste Heat Recovery and Pollution Control Equipment Depreciation Rates
A comprehensive guide to waste heat recovery and pollution control equipment depreciation rates under the DTC, covering the 40% accelerated rate for environmental equipment.
CA Anuj Desai · 31 Jul 2026
- Digital Payment Mandate Compliance for Retail and E-commerce Platforms
A comprehensive guide to digital payment mandate compliance for retail and e-commerce platforms under Section 269SU of the DTC, covering the ₹50 crore turnover test, prescribed electronic modes, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Online Gaming and Digital Platform TDS Rules — Relevance for E-commerce Marketplaces
A comprehensive guide to TDS rules for online gaming and digital platforms under the DTC, with specific relevance to e-commerce marketplaces and the 0.1% TDS on e-commerce transactions.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for E-commerce Group Fulfilment and Logistics Captives
A comprehensive guide to transfer pricing for e-commerce group fulfilment and logistics captives under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Books of Account Requirements for High-Turnover Retail Businesses
A comprehensive guide to books of account requirements for high-turnover retail businesses under Section 62 and Rule 46 of the DTC, covering compliance obligations and best practices.
CA Anuj Desai · 31 Jul 2026
- GAAR and E-commerce Group Restructuring — Avoiding the Impermissible Arrangement Trap
A comprehensive guide to GAAR risks in e-commerce group restructuring, focusing on the impermissible arrangement trap and strategies for defensible structuring.
CA Anuj Desai · 31 Jul 2026
- Scientific Research Donation Reporting — Form 15 & Form 16 for NGOs and Trusts
A comprehensive guide to scientific research donation reporting using Form 15 and Form 16 under Section 45(4)(a) of the DTC for NGOs and trusts.
CA Anuj Desai · 31 Jul 2026
- Sports Institution Notification Under Section 133(1)(a)(xxiv) — Complete Eligibility Guide
A comprehensive guide to sports institution notification under Section 133(1)(a)(xxiv) of the DTC, covering eligibility criteria, application process, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- University & Educational Institution Approval Under Section 133 — Documentation Checklist
A comprehensive guide to university and educational institution approval under Section 133(1)(a)(vii) of the DTC, including a complete documentation checklist for applicants.
CA Anuj Desai · 31 Jul 2026
- Agricultural Extension Project Approval for NGOs — Section 47(1)(a) Explained
A comprehensive guide to agricultural extension project approval under Section 47(1)(a) of the DTC for NGOs, covering eligibility, the Form 20 application process, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Books of Account Requirements for NGOs and Charitable Trusts Under Section 62
A comprehensive guide to books of account requirements for NGOs and charitable trusts under Section 62 and Rule 187 of the DTC, covering compliance obligations and record-keeping requirements.
CA Anuj Desai · 31 Jul 2026
- Skill Development Project Deduction — Eligibility for NGO-Run Vocational Programmes
A comprehensive guide to skill development project deduction under Section 47(1)(b) of the DTC, covering eligibility for NGO-run vocational programmes, the NCVET approval process, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Master File & CbCR Obligations for GCC Parent Groups — The ₹500 Crore Threshold Explained
A comprehensive guide to master file and CbCR obligations for GCC parent groups under the DTC, explaining the ₹500 crore threshold, filing requirements, and compliance strategies.
CA Anuj Desai · 31 Jul 2026
- IT/ITES Safe Harbour for GCCs — The 15.5% Margin Rule Applied to Captive Centres
A comprehensive guide to the IT/ITES safe harbour for GCCs under the DTC, explaining the 15.5% margin rule for captive centres, eligibility conditions, and the five-year option exercise procedure.
CA Anuj Desai · 31 Jul 2026
- Contract R&D Safe Harbour for GCC Software Development Units
A comprehensive guide to contract R&D safe harbour for GCC software development units under the DTC, explaining the 15.5% margin threshold, eligibility conditions, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing Documentation for GCC-HQ Related Party Service Arrangements
A comprehensive guide to transfer pricing documentation for GCC-HQ related party service arrangements under the DTC, covering documentation requirements, functional analysis, and compliance strategies.
CA Anuj Desai · 31 Jul 2026
- Low Value-Adding Intra-Group Services Safe Harbour — Relevance for GCC Support Functions
A comprehensive guide to low value-adding intra-group services safe harbour under the DTC and its relevance for GCC support functions, covering the 5% markup, ₹10 crore threshold, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Certificate of Residence for NRIs — DTAA Relief Application Process Explained
A comprehensive guide to the certificate of residence application process for NRIs under the DTC, covering Form 42, Form 43, and the complete DTAA relief procedure.
CA Anuj Desai · 31 Jul 2026
- Foreign Tax Credit for NRIs With Indian-Sourced and Foreign Income
A comprehensive guide to foreign tax credit for NRIs with Indian-sourced and foreign income under Rule 76 of the DTC, covering eligibility, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Non-Resident Capital Gains Foreign Exchange Rules — Telegraphic Transfer Rate Explained
A comprehensive guide to non-resident capital gains foreign exchange rules under Section 72(6) and Rule 52 of the DTC, explaining the telegraphic transfer rate and its application for NRIs.
CA Anuj Desai · 31 Jul 2026
- Retirement Benefit Account Taxation Election for NRIs Moving to Notified Countries
A comprehensive guide to retirement benefit account taxation election under Section 158 of the DTC for NRIs moving to notified countries, covering Form 40 filing, tax deferral, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- DTAA Documentation Checklist for NRI Investors in Indian AIFs and Mutual Funds
A comprehensive DTAA documentation checklist for NRI investors in Indian AIFs and mutual funds under the DTC, covering certificates, declarations, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Spectrum Fee Expenditure Deduction — Upfront vs Deferred Payment Rules Explained
A comprehensive guide to spectrum fee expenditure deduction under Section 52 and Rule 41 of the DTC, explaining upfront vs deferred payment rules, amortisation periods, and compliance requirements for telecom operators.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for Telecom Group Tower Infrastructure Sharing Arrangements
A comprehensive guide to transfer pricing for telecom tower infrastructure sharing arrangements under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Depreciation Rates for Telecom Network Equipment Under the DTC Schedule
A comprehensive guide to depreciation rates for telecom network equipment under the DTC Schedule, covering switching equipment, transmission equipment, towers, and other telecom infrastructure assets.
CA Anuj Desai · 31 Jul 2026
- GAAR Considerations in Telecom Spectrum Trading and Sharing Structures
A comprehensive guide to GAAR considerations in telecom spectrum trading and sharing structures under the DTC, covering the main purpose test, commercial substance, and strategies for defensible structuring.
CA Anuj Desai · 31 Jul 2026
- Master File & CbCR Thresholds for Global Telecom Groups With Indian Subsidiaries
A comprehensive guide to master file and CbCR thresholds for global telecom groups with Indian subsidiaries under the DTC, covering the ₹500 crore and ₹6,400 crore thresholds and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Safe Harbour Rules for Telecom Group Captive IT and Support Services
A comprehensive guide to safe harbour rules for telecom group captive IT and support services under the DTC, covering the 15.5% margin threshold, eligibility conditions, and the five-year option exercise procedure.
CA Anuj Desai · 31 Jul 2026
- Auto Components Safe Harbour Margins — Core vs Non-Core Component Categories Explained
A comprehensive guide to auto components safe harbour margins under the DTC, explaining core vs non-core component categories, the 12% and 8.5% margins, and the 90% OEM sales test.
CA Anuj Desai · 31 Jul 2026
- Depreciation Rates for Motor Vehicles and Commercial Fleet Under the DTC
A comprehensive guide to depreciation rates for motor vehicles and commercial fleet under the DTC, covering the 15% rate for general use and 30% rate for vehicles used on hire.
CA Anuj Desai · 31 Jul 2026
- Transfer Pricing for Automotive OEM-Vendor Related Party Arrangements
A comprehensive guide to transfer pricing for automotive OEM-vendor related party arrangements under the DTC, covering arm's length pricing, documentation, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Semiconductor Component Sourcing and Transfer Pricing for Auto Manufacturers
A comprehensive guide to semiconductor component sourcing and transfer pricing for auto manufacturers under the DTC, covering arm's length pricing, documentation, and compliance strategies.
CA Anuj Desai · 31 Jul 2026
- NISM/Skill-Linked Training Institute Eligibility Under the DTC Skill Development Rules
Complete guide to NISM and skill-linked training institute eligibility under the DTC Skill Development Rules, covering eligibility criteria, approval procedure, and compliance requirements.
CA Anuj Desai · 31 Jul 2026
- Depreciation Rules for Cinematograph and Studio Equipment Under the Income-tax Act, 2025
Comprehensive guide to depreciation rules for cinematograph and studio equipment under the Income-tax Act, 2025, covering rates, conditions, and practical implications for the media and entertainment industry.
CA Anuj Desai · 31 Jul 2026
- DTC Forms Ready-Reckoner — Every Form Referenced in Rules 28–333, Mapped to Its Section
Complete ready-reckoner of all forms referenced in Rules 28–333 of the Income Tax Rules, 2026, mapped to their respective sections and rules.
CA Anuj Desai · 31 Jul 2026
- What Is the Direct Tax Code? — How "Tax Year" Replaces "Previous Year" and "Assessment Year"
A comprehensive analysis of how the Direct Tax Code 2025 replaces the decades-old Previous Year and Assessment Year distinction with a unified Tax Year concept, simplifying tax compliance and aligning India with global practices.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code Section Renumbering — A Practical Cross-Reference Guide from the 1961 Act
A practical cross-reference guide mapping sections of the Income Tax Act, 1961 to their corresponding provisions in the Income Tax Act, 2025, essential for tax professionals navigating the transition.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code vs Income-tax Act, 1961 — What Actually Changed and What Didn't
A detailed comparison of the Direct Tax Code 2025 against the Income Tax Act, 1961, examining what actually changed, what remained consistent, and the practical implications for taxpayers and professionals.
CA Anuj Desai · 25 Jul 2026
- Who Is an "Accountant" Under the Direct Tax Code — Section 515(3)(b) Explained
A detailed analysis of the "accountant" definition under Section 515(3)(b) of the Direct Tax Code, explaining who qualifies, the exclusion of other professionals, and the ongoing debate around expanding the definition.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code Rules 1–333 — A Practitioner's Index and Navigation Guide
A comprehensive practitioner's index to the Income Tax Rules, 2026, explaining the consolidation from 511 rules to 333 rules and providing navigation guidance for key provisions.
CA Anuj Desai · 25 Jul 2026
- Electronic Furnishing of Forms Under the Direct Tax Code — Digital Signature vs EVC
A comprehensive guide to electronic furnishing of forms under the Direct Tax Code, explaining when digital signature is required versus Electronic Verification Code (EVC).
CA Anuj Desai · 25 Jul 2026
- Mandatory Electronic Payment of Tax Under the Direct Tax Code — Who Must Comply
A detailed guide to mandatory electronic payment of tax under the Direct Tax Code, explaining who must comply, what modes are accepted, and the consequences of non-compliance.
CA Anuj Desai · 25 Jul 2026
- Modes of Digital Payment Acceptance for High-Turnover Businesses — The ₹50 Crore Threshold Rule
A comprehensive guide to the mandatory digital payment acceptance requirement for high-turnover businesses under Section 187 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- In-House R&D Deduction Under Section 45(2) — Approval Process, Form 11 & Form 14 Explained
A detailed guide to the in-house R&D deduction under Section 45(2) of the Direct Tax Code, covering the approval process, Forms 11 and 14, and compliance conditions.
CA Anuj Desai · 25 Jul 2026
- Scientific Research Approval for Companies — The Four-Month Timeline and Conditions
A detailed guide to the approval process for company-sponsored scientific research under Section 45(2) of the Direct Tax Code, including the four-month timeline and conditions for approval.
CA Anuj Desai · 25 Jul 2026
- National Laboratory / University Research Programmes Under Section 45(3)(c) — Complete Guide
A comprehensive guide to research programmes under Section 45(3)(c) of the Direct Tax Code, covering approval for National Laboratories, Universities, and Indian Institutes of Technology.
CA Anuj Desai · 25 Jul 2026
- Research Association Approval Under Section 45(4) — Form 17, Conditions & Withdrawal Grounds
A comprehensive guide to research association approval under Section 45(4) of the Direct Tax Code, covering Form 17, conditions, and grounds for withdrawal of approval.
CA Anuj Desai · 25 Jul 2026
- Donation-Based Scientific Research Deductions — Form 15 & Form 16 Reporting Explained
A comprehensive guide to donation-based scientific research deductions under the Direct Tax Code, covering Form 15 and Form 16 reporting requirements.
CA Anuj Desai · 25 Jul 2026
- University/College Research Deduction — Books of Account & Audit Requirements Under Rule 34
A comprehensive guide to books of account and audit requirements for Universities, colleges, and other institutions claiming research deductions under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Company-Sponsored Scientific Research — Section 45(3)(b) Approval Process Line by Line
A comprehensive guide to company-sponsored scientific research deduction under Section 45(3)(b) of the Direct Tax Code, covering the approval process line by line.
CA Anuj Desai · 25 Jul 2026
- R&D Deduction Audit Red Flags — What Triggers Withdrawal of Approval Under the DTC Rules
A detailed guide to audit red flags that can trigger withdrawal of approval for scientific research deductions under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Software Contract R&D — What Counts as "Software Development" for DTC Deduction Purposes
A detailed guide to what constitutes software development for R&D deduction purposes under the Direct Tax Code, distinguishing between eligible research and routine activities.
CA Anuj Desai · 25 Jul 2026
- In-House R&D vs Sponsored Research vs University Grants — Choosing the Right Deduction Route
A comprehensive comparison of the three routes for research deductions under the Direct Tax Code, helping companies choose the right deduction route for their R&D activities.
CA Anuj Desai · 25 Jul 2026
- Affordable Housing Project Notification — The EWS/LIG/MIG Rentable Area Test Explained
A comprehensive guide to the EWS/LIG/MIG rentable area test for affordable housing projects under Section 46 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Semiconductor Wafer Fabrication Deduction — Eligibility Conditions Under Rule 36
A detailed guide to the eligibility conditions for semiconductor wafer fabrication deduction under Section 46 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Agricultural Extension Project Deduction — Section 47(1)(a) Approval Process and Audit
A comprehensive guide to the agricultural extension project deduction under Section 47(1)(a) of the Direct Tax Code, covering the approval process and audit requirements.
CA Anuj Desai · 25 Jul 2026
- Skill Development Project Deduction — Section 47(1)(b) Eligible Company Criteria
A comprehensive guide to the skill development project deduction under Section 47(1)(b) of the Direct Tax Code, covering eligible company criteria and approval process.
CA Anuj Desai · 25 Jul 2026
- Which Services Qualify for Skill Development Deduction — The Full 31-Category List Explained
A complete reference guide to the 31 service categories that qualify for the skill development project deduction under Section 47(1)(b) of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- SEZ, Developer & Housing Project Deductions — Sections 138–144 Audit Report (Form 32) Guide
A comprehensive guide to deductions under Sections 138-144 of the Direct Tax Code covering SEZ developers, housing projects, and industrial undertakings, with detailed Form 32 audit requirements.
CA Anuj Desai · 25 Jul 2026
- Special Economic Zone Reinvestment Allowance Reserve — Form 33 Reporting Requirements
A comprehensive guide to the Special Economic Zone Reinvestment Allowance Reserve and Form 33 reporting requirements under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Section 146 Report Requirements — What Every Eligible Business Must Furnish
A comprehensive guide to Section 146 report requirements for additional employee cost deduction, covering Form 34 filing, eligibility, and compliance.
CA Anuj Desai · 25 Jul 2026
- Choosing the Right Specified Business Deduction — A Decision Framework for CAs
A practical decision framework for Chartered Accountants to help clients choose the right specified business deduction under Sections 46 and 138-144 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Books of Account Requirements Under Section 62 — Who Must Maintain What
A comprehensive guide to books of account requirements under Section 62 of the Direct Tax Code, covering who must maintain books and what must be maintained.
CA Anuj Desai · 25 Jul 2026
- Professional Gross Receipts Threshold for Mandatory Books — The ₹1,50,000 Rule Explained
A detailed guide to the Rs 1,50,000 gross receipts threshold for mandatory books of account for professionals under Section 62 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Medical Professionals — Additional Books of Account Required Under Rule 46(6)
A comprehensive guide to the additional books of account required for medical professionals under Rule 46(6) of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Where Books of Account Must Be Kept — Multi-Location Practice Rules Explained
A comprehensive guide to where books of account must be kept under the Direct Tax Code, including rules for multi-location practices.
CA Anuj Desai · 25 Jul 2026
- Electronic Books of Account — India Data Residency and Daily Backup Requirements
A comprehensive guide to electronic books of account requirements under the Direct Tax Code, including India data residency and daily backup requirements.
CA Anuj Desai · 25 Jul 2026
- Seven-Year Retention Rule for Books of Account — What Triggers an Extension
A comprehensive guide to the seven-year retention rule for books of account under the Direct Tax Code and what triggers an extension of the retention period.
CA Anuj Desai · 25 Jul 2026
- Tax Audit Report Under Section 63 — Form 26 Parts A, B, C & D Explained
A comprehensive guide to the tax audit report under Section 63 of the Direct Tax Code, covering Form 26 Parts A, B, C, and D in detail.
CA Anuj Desai · 25 Jul 2026
- Revising a Tax Audit Report — When and How Under Rule 47(3)
A comprehensive guide to revising a tax audit report under Rule 47(3) of the Direct Tax Code, covering when and how a revision can be made.
CA Anuj Desai · 25 Jul 2026
- Slump Sale Audit Report — Form 28 and the Accountant Certification Requirement
A comprehensive guide to the slump sale audit report under Form 28 of the Direct Tax Code, covering accountant certification requirements and compliance.
CA Anuj Desai · 25 Jul 2026
- Fair Market Value Determination Under Rule 57 — The Complete Asset-by-Asset Method
A comprehensive breakdown of the unquoted equity shares valuation formula under Rule 57, explaining each component with practical examples and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Valuing Unquoted Equity Shares for Tax Purposes — The Full Formula Explained
A comprehensive breakdown of the unquoted equity shares valuation formula under Rule 57, explaining each component with practical examples and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Valuing Jewellery and Artistic Work for Capital Gains — Registered Valuer Requirements
A detailed guide to valuing jewellery and artistic works for capital gains purposes under the Direct Tax Code, including registered valuer requirements and the ₹5,00,000 threshold.
CA Anuj Desai · 25 Jul 2026
- Quoted vs Unquoted Shares — How Fair Market Value Differs Under the DTC Rules
A comprehensive comparison of fair market value determination for quoted versus unquoted shares under the Direct Tax Code, highlighting the different methodologies and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Slump Sale Valuation — The FMV1/FMV2 Formula Explained With a Worked Example
A comprehensive guide to slump sale valuation under the Direct Tax Code, explaining the FMV1 and FMV2 formulas with a worked example and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Registered Valuer Requirements Under the Direct Tax Code — Who Qualifies
A comprehensive guide to registered valuer requirements under the Direct Tax Code, covering qualifications, asset classes, application process, and disqualifications.
CA Anuj Desai · 25 Jul 2026
- Valuation Date Explained — When It's Fixed for Different Sections
A comprehensive guide to the valuation date under the Direct Tax Code, explaining when it is fixed for different sections and the practical implications for tax compliance.
CA Anuj Desai · 25 Jul 2026
- Stamp Duty Value vs Fair Market Value for Immovable Property — Reconciling the Two
A comprehensive guide to the relationship between stamp duty value and fair market value for immovable property under the Direct Tax Code, including reconciliation methods and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Reference to Valuation Officers — The 15% / ₹10 Lakh Threshold Explained
A detailed guide to the Valuation Officer reference mechanism under the Direct Tax Code, explaining the 15% and ₹10 lakh thresholds for making a reference.
CA Anuj Desai · 25 Jul 2026
- Merchant Banker Valuation for Unlisted Shares — When It's Required and Why
A comprehensive guide to merchant banker valuation for unlisted shares under the Direct Tax Code, explaining when it is required and why merchant bankers are preferred for certain valuations.
CA Anuj Desai · 25 Jul 2026
- Taxation of Unit-Linked Insurance Policy Proceeds — The Rule 49 Computation Explained
A comprehensive guide to the taxation of unit-linked insurance policy proceeds under Rule 49 of the Direct Tax Code, explaining the capital gains computation and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Life Insurance Policy Maturity Proceeds — How Capital Gains Are Computed Under Rule 59
A comprehensive guide to the taxation of life insurance policy maturity proceeds under Rule 59 of the Direct Tax Code, explaining the capital gains computation methodology.
CA Anuj Desai · 25 Jul 2026
- Capital Asset Attribution on Specified Entity Reconstitution — Rule 50 Explained
A comprehensive guide to capital asset attribution on specified entity reconstitution under Rule 50 of the Direct Tax Code, explaining the attribution methodology and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Carry Forward of Losses in Amalgamation — The 50% Production Test Under Rule 60
A comprehensive guide to the 50% production test for carry forward of losses in amalgamation under Rule 60 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Foreign Exchange Rate for Non-Resident Capital Gains — Telegraphic Transfer Rates Explained
A comprehensive guide to foreign exchange rates for non-resident capital gains computation under the Direct Tax Code, explaining telegraphic transfer rates and conversion methodology.
CA Anuj Desai · 25 Jul 2026
- Original Fund to Resultant Fund Relocation — The 5% Resident Participation Cap for Cat III AIFs
A comprehensive guide to the 5% resident participation cap for Category III AIFs in original fund to resultant fund relocation under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Exemptions from Angel Tax-Style Provisions — The Class of Persons Under Rule 58
A comprehensive guide to exemptions from angel tax-style provisions under Rule 58 of the Direct Tax Code, covering the five categories of exempt persons and transactions.
CA Anuj Desai · 25 Jul 2026
- Yes Bank Reconstruction Scheme Shares — Why They're Exempt From Section 79
A comprehensive guide to the exemption for shares allotted under the Yes Bank Reconstruction Scheme from Section 79 and angel tax-style provisions under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- GAAR and Insurance Group Holding Structures — What Constitutes Genuine Commercial Substance
A comprehensive guide to the application of GAAR to insurance group holding structures, focusing on the genuine commercial substance requirement and compliance considerations.
CA Anuj Desai · 25 Jul 2026
- Foreign Tax Credit Rules for Insurance Groups With Overseas Reinsurance Arrangements
A comprehensive guide to foreign tax credit rules for insurance groups with overseas reinsurance arrangements under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Medical Prescription Requirements for Section 128 Deduction — Specialist Qualifications Explained
A comprehensive guide to the medical prescription requirements for claiming deduction under Section 128 of the Direct Tax Code, including specialist qualifications and disease-specific certification requirements.
CA Anuj Desai · 25 Jul 2026
- Chronic Disease Deduction Checklist — Which Specialists Can Certify Which Conditions
A comprehensive checklist for chronic disease deduction under Section 128 of the Direct Tax Code, including disease-specific requirements and specialist qualifications.
CA Anuj Desai · 25 Jul 2026
- House Rent Deduction Under Section 134 — Form 31 Declaration Requirements
A comprehensive guide to the house rent deduction under Section 134 of the Direct Tax Code, including Form 31 declaration requirements and compliance conditions.
CA Anuj Desai · 25 Jul 2026
- Salary Arrears & Gratuity Relief Under Section 157(1) — The Complete Computation Method
A comprehensive guide to salary arrears and gratuity relief under Section 157 of the Direct Tax Code, including the complete computation method and worked examples.
CA Anuj Desai · 25 Jul 2026
- Retirement Benefit Accounts in Notified Countries — The Taxation Election Under Rule 74
A comprehensive guide to the taxation election for retirement benefit accounts in notified countries under Rule 74 of the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Foreign Tax Credit Under Rule 76 — Complete Computation and Documentation Guide
A comprehensive guide to foreign tax credit under Rule 76 of the Direct Tax Code, including complete computation methodology and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- Claiming Double Taxation Relief — Form 41, Form 42 & Form 43 Explained
A comprehensive guide to claiming double taxation relief under the Direct Tax Code, including Form 41, Form 42, and Form 43 documentation requirements.
CA Anuj Desai · 25 Jul 2026
- Certificate of Residence for Indian Residents — How to Apply Under Rule 75
A comprehensive guide to applying for a certificate of residence for Indian residents under Rule 75 of the Direct Tax Code, including Form 42 and Form 43 requirements.
CA Anuj Desai · 25 Jul 2026
- Disputed Foreign Tax — How Credit Timing Works When a Dispute Is Later Settled
A comprehensive guide to claiming foreign tax credit for disputed taxes under Rule 76 of the Direct Tax Code, explaining the timing of credit upon dispute settlement.
CA Anuj Desai · 25 Jul 2026
- Foreign Tax Credit Against MAT/AMT — How the Interplay Actually Works
A comprehensive guide to the interplay between foreign tax credit and MAT/AMT under the Direct Tax Code, explaining how the credit is computed and the impact of excess foreign tax credit.
CA Anuj Desai · 25 Jul 2026
- DTAA Relief Documentation Checklist for Non-Resident Assessees
A comprehensive documentation checklist for non-resident assessees claiming DTAA relief under the Direct Tax Code, covering all required forms and supporting documents.
CA Anuj Desai · 25 Jul 2026
- Arm's Length Price — The Five Prescribed Methods Explained (CUP, RPM, CPM, PSM, TNMM)
A comprehensive guide to the five prescribed methods for determining arm's length price under the Direct Tax Code, explaining each method with practical examples.
CA Anuj Desai · 25 Jul 2026
- Comparable Uncontrolled Price Method — When It's the Most Appropriate Method
A comprehensive guide to the Comparable Uncontrolled Price Method for transfer pricing, explaining when it is the most appropriate method and how to apply it.
CA Anuj Desai · 25 Jul 2026
- Resale Price Method Explained With a Worked Example
A comprehensive guide to the Resale Price Method for transfer pricing, including a worked example and practical application considerations.
CA Anuj Desai · 25 Jul 2026
- Cost Plus Method for Transfer Pricing — When Manufacturers Should Use It
A comprehensive guide to the Cost Plus Method for transfer pricing, explaining when manufacturers should use it and how to apply it correctly.
CA Anuj Desai · 25 Jul 2026
- Profit Split Method — Contribution vs Residual Approach Explained
A comprehensive guide to the Profit Split Method for transfer pricing, comparing the contribution and residual approaches with practical examples.
CA Anuj Desai · 25 Jul 2026
- Transactional Net Margin Method (TNMM) — India's Most-Used Transfer Pricing Method
A comprehensive guide to the Transactional Net Margin Method, India's most-used transfer pricing method, with practical examples and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Selecting the Most Appropriate Transfer Pricing Method — The Six-Factor Test
A comprehensive guide to selecting the most appropriate transfer pricing method under the Direct Tax Code, explaining the six-factor test for method selection.
CA Anuj Desai · 25 Jul 2026
- Comparability Analysis Under Transfer Pricing Rules — What Makes a Transaction "Comparable"
A comprehensive guide to comparability analysis in transfer pricing, explaining what makes a transaction "comparable" and how to conduct the analysis.
CA Anuj Desai · 25 Jul 2026
- The 35th-to-65th Percentile Arm's Length Range — How It's Actually Calculated
A comprehensive guide to calculating the 35th-to-65th percentile arm's length range for transfer pricing, with practical examples and step-by-step instructions.
CA Anuj Desai · 25 Jul 2026
- Multiple Year Data in Transfer Pricing — When Weighted Averages Apply
A comprehensive guide to the use of multiple year data and weighted averages in transfer pricing under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- The 3% Tolerance Band in Transfer Pricing — How Small Variations Are Treated
A comprehensive guide to the 3% tolerance band in transfer pricing, explaining how small variations are treated under the Direct Tax Code.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing Documentation Under Rule 84 — The Complete Checklist
A comprehensive guide to transfer pricing documentation under Rule 84 of the Direct Tax Code, including a complete checklist of required documents and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Safe Harbour Rules for International Transactions — Complete Eligibility Guide
A comprehensive guide to safe harbour rules for international transactions under the Income Tax Act, 2025, covering eligibility criteria, eligible transactions, and procedural requirements.
CA Anuj Desai · 25 Jul 2026
- IT & ITES Safe Harbour Margins — The 15.5% Operating Margin Threshold Explained
A detailed guide to the 15.5% operating margin safe harbour for IT and ITES services under the Income Tax Act, 2025, including eligibility, thresholds, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Intra-Group Loans Safe Harbour — INR vs Foreign Currency Interest Rate Matrices
A comprehensive guide to intra-group loan safe harbour interest rate matrices under the Income Tax Act, 2025, covering INR and foreign currency loans with credit rating-based spreads.
CA Anuj Desai · 25 Jul 2026
- Corporate Guarantee Safe Harbour — The 1% Commission Rate Rule
A comprehensive guide to the corporate guarantee safe harbour under the Income Tax Act, 2025, explaining the 1% commission rate rule and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Contract R&D for Pharma — The 24% Safe Harbour Margin Explained
A comprehensive guide to the 24% safe harbour margin for contract research and development in generic pharmaceuticals under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- Auto Components Manufacturing Safe Harbour — Core vs Non-Core Component Margins
A comprehensive guide to the auto components manufacturing safe harbour under the Income Tax Act, 2025, explaining core versus non-core component margins and eligibility conditions.
CA Anuj Desai · 25 Jul 2026
- Low Value-Adding Intra-Group Services — The ₹10 Crore Safe Harbour Threshold
A comprehensive guide to the low value-adding intra-group services safe harbour under the Income Tax Act, 2025, explaining the ₹10 crore threshold and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Data Centre Services Safe Harbour — The 15% Margin Rule for a New-Age Category
A comprehensive guide to the new data centre services safe harbour under the Income Tax Act, 2025, explaining the 15% operating margin rule and eligibility conditions.
CA Anuj Desai · 25 Jul 2026
- Five-Year Safe Harbour Lock-In for IT Services — Why Withdrawal Has Consequences
A comprehensive guide to the five-year safe harbour lock-in for IT services under the Income Tax Act, 2025, explaining the withdrawal consequences and strategic considerations.
CA Anuj Desai · 25 Jul 2026
- Safe Harbour vs Advance Pricing Agreement — Which Route Should Your Business Choose
A comprehensive comparison of safe harbour rules and advance pricing agreements under the Income Tax Act, 2025, helping businesses choose the right transfer pricing certainty route.
CA Anuj Desai · 25 Jul 2026
- Safe Harbour Exclusions — No-Tax/Low-Tax Jurisdictions and Notified Territories
A comprehensive guide to safe harbour exclusions for transactions with entities in no-tax, low-tax jurisdictions, and notified territories under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- Specified Domestic Transaction Safe Harbour — Electricity & Dairy Co-operative Rules
A comprehensive guide to specified domestic transaction safe harbour rules for electricity supply and dairy co-operatives under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- Advance Pricing Agreements Explained — Unilateral, Bilateral & Multilateral Compared
A comprehensive guide to advance pricing agreements under the Income Tax Act, 2025, comparing unilateral, bilateral, and multilateral APAs with their respective advantages and limitations.
CA Anuj Desai · 25 Jul 2026
- APA Pre-Filing Consultation — What Happens Before You Even Apply
A comprehensive guide to the APA pre-filing consultation under the Income Tax Act, 2025, explaining what happens before the formal application and why it matters.
CA Anuj Desai · 25 Jul 2026
- APA Application Process — Form 51, the ₹20 Lakh Fee & Filing Timelines
A comprehensive guide to the APA application process under the Income Tax Act, 2025, covering Form 51, the ₹20 lakh fee, filing timelines, and procedural requirements.
CA Anuj Desai · 25 Jul 2026
- APA Rollback Provisions — Extending Certainty to Four Prior Tax Years
A comprehensive guide to APA rollback provisions under the Income Tax Act, 2025, explaining how certainty can be extended to four prior tax years.
CA Anuj Desai · 25 Jul 2026
- APA Compliance Audit — What the Transfer Pricing Officer Checks Annually
A comprehensive guide to APA compliance audit conducted by the Transfer Pricing Officer under the Income Tax Act, 2025, explaining the annual checks and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Revising or Cancelling an APA — The Complete Process Explained
A comprehensive guide to revising or cancelling an Advance Pricing Agreement under the Income Tax Act, 2025, explaining the grounds, process, and consequences.
CA Anuj Desai · 25 Jul 2026
- APA Renewal — What Changes and What Stays the Same
A comprehensive guide to APA renewal under the Income Tax Act, 2025, explaining what changes, what stays the same, and the strategic considerations for renewal.
CA Anuj Desai · 25 Jul 2026
- Bilateral & Multilateral APAs — How Mutual Agreement Procedure Fits In
A comprehensive guide to bilateral and multilateral Advance Pricing Agreements under the Income Tax Act, 2025, explaining how the Mutual Agreement Procedure fits into the APA process.
CA Anuj Desai · 25 Jul 2026
- Why Businesses With Recurring Related-Party Transactions Should Consider an APA
A comprehensive guide to why businesses with recurring related-party transactions should consider an Advance Pricing Agreement, covering the strategic benefits and practical advantages.
CA Anuj Desai · 25 Jul 2026
- APA Timeline Reality Check — How Long Does It Actually Take in Practice
A comprehensive reality check on Advance Pricing Agreement timelines under the Income Tax Act, 2025, explaining how long the process actually takes in practice and how to manage expectations.
CA Anuj Desai · 25 Jul 2026
- General Anti-Avoidance Rule (GAAR) — When It Applies and When It Doesn't
A comprehensive guide to the ₹3 crore tax benefit threshold in GAAR, explaining how the materiality filter works, when it applies, and practical implications for taxpayers.
CA Anuj Desai · 25 Jul 2026
- The ₹3 Crore Tax Benefit Threshold — GAAR's Built-In Materiality Filter
A comprehensive guide to the ₹3 crore tax benefit threshold in GAAR, explaining how the materiality filter works, when it applies, and practical implications for taxpayers.
CA Anuj Desai · 25 Jul 2026
- GAAR Reference Process — From Assessing Officer to Approving Panel Explained
A comprehensive guide to the GAAR reference process under the Income Tax Act, 2025, explaining the multi-stage procedure from Assessing Officer to Approving Panel.
CA Anuj Desai · 25 Jul 2026
- Impermissible Avoidance Arrangement — How Consequences Are Determined for Partial Arrangements
A comprehensive guide to the consequences of impermissible avoidance arrangements under GAAR, including how consequences are determined for partial arrangements.
CA Anuj Desai · 25 Jul 2026
- GAAR and Foreign Institutional Investors — The Specific Carve-Outs Explained
A comprehensive guide to specific carve-outs for Foreign Institutional Investors under GAAR, explaining the conditions, exemptions, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Approving Panel Procedure Under GAAR — Timelines and Remuneration Rules
A comprehensive guide to the Approving Panel procedure under GAAR, covering timelines, remuneration rules, and procedural requirements.
CA Anuj Desai · 25 Jul 2026
- GAAR vs SAAR — Where Specific Anti-Avoidance Rules Take Precedence
A comprehensive guide to the relationship between GAAR and SAAR, explaining when specific anti-avoidance rules take precedence over general anti-avoidance provisions.
CA Anuj Desai · 25 Jul 2026
- Structuring Around GAAR Risk — What Genuine Commercial Substance Actually Means
A comprehensive guide to structuring around GAAR risk, explaining what genuine commercial substance actually means and how to demonstrate it.
CA Anuj Desai · 25 Jul 2026
- Country-by-Country Reporting (CbCR) — Who Must File and When
A comprehensive guide to country-by-country reporting under the Income Tax Act, 2025, explaining who must file, when to file, and the applicable thresholds.
CA Anuj Desai · 25 Jul 2026
- Master File Requirements — The ₹500 Crore Consolidated Revenue Threshold
A comprehensive guide to master file requirements under the Income Tax Act, 2025, explaining the ₹500 crore consolidated revenue threshold and compliance obligations.
CA Anuj Desai · 25 Jul 2026
- Master File Content Checklist — What Every International Group Must Document
A comprehensive checklist of master file content requirements under the Income Tax Act, 2025, covering everything international groups must document.
CA Anuj Desai · 25 Jul 2026
- Designated Constituent Entity for CbCR — How Groups Choose Who Files
A comprehensive guide to designated constituent entity for CbCR, explaining how international groups choose who files and the compliance requirements.
CA Anuj Desai · 25 Jul 2026
- CbCR Systemic Failure Provisions — What Happens When the Parent's Country Doesn't Cooperate
A comprehensive guide to CbCR systemic failure provisions under the Income Tax Act, 2025, explaining what happens when the parent's country doesn't cooperate.
CA Anuj Desai · 25 Jul 2026
- India's CbCR Threshold — The ₹6,400 Crore Consolidated Revenue Test Explained
A comprehensive guide to India's ₹6,400 crore CbCR threshold, explaining the consolidated revenue test and compliance implications.
CA Anuj Desai · 25 Jul 2026
- Notified Jurisdictional Area Transactions — Additional Documentation Under Rule 125
A comprehensive guide to additional documentation requirements for transactions with notified jurisdictional areas under Rule 125 of the Income Tax Rules, 2026.
CA Anuj Desai · 25 Jul 2026
- Constituent Entity Documentation for International Groups — Nine-Year Retention Explained
A comprehensive guide to constituent entity documentation for international groups under the Income Tax Act, 2025, explaining the nine-year retention requirement.
CA Anuj Desai · 25 Jul 2026
- IFSC Finance Company Tax Provisions — Eligible Activities Under Section 177
A comprehensive guide to IFSC finance company tax provisions under Section 177 of the Income Tax Act, 2025, covering eligible activities and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- GIFT City Fund Relocation — Original Fund to Resultant Fund Tax Treatment
A comprehensive guide to fund relocation from original fund to resultant fund in GIFT City, covering tax treatment and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- IFSC Finance Company Borrowing — Why Foreign Currency Interest Payment Is Mandatory
A comprehensive guide to foreign currency interest payment requirements for IFSC finance company borrowing under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- Category III AIF Relocation to IFSC — The 5% Resident-Participation Condition Explained
A comprehensive guide to the 5% resident participation condition for Category III AIF relocation to IFSC under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- IFSC Tax Benefits vs Domestic Structuring — A Comparative Decision Framework
A comprehensive guide to comparing IFSC tax benefits versus domestic structuring, providing a decision framework for businesses considering IFSC location.
CA Anuj Desai · 25 Jul 2026
- Public Sector Strategic Disinvestment — Capital Gains Exemption Conditions Explained
A comprehensive guide to capital gains exemption conditions for public sector strategic disinvestment under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- Yes Bank-Style Reconstruction Schemes — Precedent for Bank Resolution Tax Treatment
A comprehensive guide to tax treatment of Yes Bank-style reconstruction schemes, explaining the precedent for bank resolution tax treatment under the Income Tax Act, 2025.
CA Anuj Desai · 25 Jul 2026
- TDS on Online Gaming Winnings — Net Winnings Computation Explained
A comprehensive guide to TDS on online gaming winnings under the Direct Tax Code, covering the computation of net winnings, withdrawal and year-end compliance, and the formula prescribed under Rule 135.
CA Anuj Desai · 25 Jul 2026
- Patent Royalty Taxation Election — Form 65 and the Section 194 Option
A comprehensive guide to Form 65 and the patent royalty taxation election under Section 194(1) of the Direct Tax Code, covering eligibility, filing procedure, and the five-year lock-in period.
CA Anuj Desai · 25 Jul 2026
- Mandatory Digital Payment Modes — RuPay, UPI & the ₹50 Crore Turnover Test
A comprehensive guide to mandatory digital payment modes under the Direct Tax Code, covering the ₹50 crore turnover test, prescribed electronic modes including RuPay and UPI, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Other Electronic Modes of Payment Recognised Under the DTC — Complete List
A complete list and analysis of other electronic modes of payment recognised under the Direct Tax Code, including detailed explanations of each mode and their compliance implications.
CA Anuj Desai · 25 Jul 2026
- Bad and Doubtful Debt Provisions — NPA Classification for Tax Purposes Explained
A comprehensive guide to bad and doubtful debt provisions and NPA classification for tax purposes under the Direct Tax Code, covering the 180-day overdue test, asset classification, and tax deduction eligibility.
CA Anuj Desai · 25 Jul 2026
- Public Financial Institution NPA Rules — The 180-Day Overdue Test Explained
A comprehensive guide to the 180-day overdue test for public financial institutions, explaining NPA identification, classification, and provisioning requirements under RBI norms.
CA Anuj Desai · 25 Jul 2026
- Housing Finance Company NPA Classification — How It Differs From Banks
A comprehensive analysis of NPA classification for Housing Finance Companies, explaining how it differs from banks and the key compliance requirements under RBI norms.
CA Anuj Desai · 25 Jul 2026
- Depreciation Schedule Under the DTC — Building, Furniture & Plant Rates Explained
A comprehensive guide to the depreciation schedule under the Direct Tax Code, covering rates for buildings, furniture, plant and machinery, computers, and intangible assets.
CA Anuj Desai · 25 Jul 2026
- Infrastructure Bond Approval for Public Companies — Form 189 Process Explained
A comprehensive guide to the infrastructure bond approval process for public companies under Schedule XV of the Direct Tax Code, including Form 189 filing, documentation, and deployment requirements.
CA Anuj Desai · 25 Jul 2026
- Mutual Fund Infrastructure Bond Approval — Form 190 and the 25% Deployment Rule
A comprehensive guide to the mutual fund infrastructure bond approval process under Schedule XV of the Direct Tax Code, including Form 190 filing, the 25% deployment rule, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Infrastructure Capital Deployment Timelines — One-Year and Three-Year Rules Compared
A detailed comparison of infrastructure capital deployment timelines under the Direct Tax Code, explaining the one-year and three-year rules and their compliance implications.
CA Anuj Desai · 25 Jul 2026
- Withdrawal of Infrastructure Bond Approval — What Triggers It
A comprehensive guide to what triggers withdrawal of infrastructure bond approval under the Direct Tax Code, covering compliance failures, procedural requirements, and consequences.
CA Anuj Desai · 25 Jul 2026
- MASTER DIRECT TAX CODE COMPLIANCE DOCKET 2026
The Master Direct Tax Code Compliance Docket 2026 — a comprehensive anchor document consolidating all key compliance deadlines, reporting requirements, and regulatory obligations under the DTC.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code Rules Ready-Reckoner — Rule Number to Section Cross-Index
A comprehensive ready-reckoner cross-indexing Direct Tax Code sections to Income-tax Rules 2026, providing quick reference for practitioners and taxpayers.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing Compliance Calendar FY 2026-27 — Every DTC Deadline in One Place
A comprehensive transfer pricing compliance calendar for FY 2026-27, covering all key deadlines for documentation, reporting, and safe harbour rules under the DTC.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code FAQ Series — Part 1: Basic Framework and Compliance
Part 1 of the Direct Tax Code FAQ Series covering fundamental questions about the DTC framework, compliance obligations, and key concepts for taxpayers and professionals.
CA Anuj Desai · 25 Jul 2026
- DTC Transfer Pricing and AIF Manager Fee Arrangements — When Arm's Length Rules Apply
A comprehensive analysis of transfer pricing rules applicable to AIF manager fee arrangements under the DTC, covering arm's length price determination, associated enterprise tests, and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- GAAR and AIF Structuring — What Makes a Fund Structure "Genuine Commercial Substance"
A comprehensive analysis of GAAR implications for AIF structuring under the DTC, focusing on the genuine commercial substance test and strategies for defensible fund structures.
CA Anuj Desai · 25 Jul 2026
- Category III AIF Relocation to GIFT City — The DTC Rule 51 Resident Participation Test
A comprehensive guide to the relocation of Category III AIFs to GIFT City under the DTC, focusing on the resident participation test prescribed under Rule 51 and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- AIF Manager Cross-Border Fee Structures — Transfer Pricing Documentation Requirements
A comprehensive guide to transfer pricing documentation requirements for cross-border AIF manager fee structures, covering documentation, benchmarking, and compliance obligations.
CA Anuj Desai · 25 Jul 2026
- Safe Harbour Rules and AIF-Linked Service Companies — Do They Apply to Fund Managers?
A comprehensive analysis of safe harbour rules and their applicability to AIF-linked service companies and fund managers under the DTC.
CA Anuj Desai · 25 Jul 2026
- AIF Co-Investment Structures Under GAAR — Avoiding the Impermissible Arrangement Trap
A comprehensive analysis of GAAR risks in AIF co-investment structures, focusing on the impermissible arrangement test and strategies for defensible structuring.
CA Anuj Desai · 25 Jul 2026
- DTAA and Foreign LP Taxation in Indian AIFs — Certificate of Residence Requirements
A comprehensive guide to DTAA and foreign LP taxation in Indian AIFs, focusing on the certificate of residence requirements and documentation obligations.
CA Anuj Desai · 25 Jul 2026
- Foreign Tax Credit for AIF Investors — How Pass-Through Income Interacts With Rule 76
A comprehensive guide to foreign tax credit for AIF investors under Rule 76, focusing on how pass-through income interacts with the credit mechanism and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- AIF Fund-of-Funds Structures and Transfer Pricing — Related Party Fee Arrangements
A comprehensive guide to transfer pricing implications for AIF fund-of-funds structures, focusing on related party fee arrangements and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- GAAR Risk in AIF Side Letters and Fee Waivers — What CAs Should Flag
A comprehensive analysis of GAAR risks in AIF side letters and fee waivers, focusing on what CAs and tax professionals should flag during compliance reviews.
CA Anuj Desai · 25 Jul 2026
- CbCR Implications for AIF Sponsor Groups With Multiple Fund Vehicles
A comprehensive analysis of Country-by-Country Reporting (CbCR) implications for AIF sponsor groups with multiple fund vehicles, covering thresholds, filing requirements, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Master File Obligations for AIF Manager Groups Crossing the ₹500 Crore Threshold
A comprehensive guide to master file obligations for AIF manager groups crossing the ₹500 crore threshold, covering documentation requirements and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- APA for AIF Management Fee Structures — Is It Worth the ₹20 Lakh Filing Fee?
A comprehensive analysis of whether Advance Pricing Agreements (APAs) are worth the ₹20 lakh filing fee for AIF management fee structures, covering costs, benefits, and decision criteria.
CA Anuj Desai · 25 Jul 2026
- DTC Angel Tax Exemption Rules — What Startups Actually Need to Document
A comprehensive guide to angel tax exemption rules under the DTC, covering what startups actually need to document, conditions for exemption, and practical compliance requirements.
CA Anuj Desai · 25 Jul 2026
- R&D Deduction Under Section 45(2) for Deep-Tech Startups — A Practical Guide
A practical guide to R&D deduction under Section 45(2) for deep-tech startups, covering eligibility, approval process, documentation requirements, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- GAAR Risk in Startup ESOP and CCPS Structuring — What Founders Should Know
A comprehensive guide to GAAR risks in startup ESOP and CCPS structuring, covering what founders should know about impermissible avoidance arrangements and defensible structuring strategies.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Startups With Offshore Holding Companies
A comprehensive guide to transfer pricing implications for startups with offshore holding companies, covering international transactions, documentation requirements, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Safe Harbour Rules for Startup Software Development Captives
A comprehensive analysis of safe harbour rules applicable to startup software development captives, covering eligibility, the 15.5% margin threshold, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Slump Sale Valuation Rules for Startup Business Transfers and Spin-Offs
A comprehensive guide to slump sale valuation rules under Section 77 of the DTC, covering practical considerations for startup business transfers and spin-offs.
CA Anuj Desai · 25 Jul 2026
- IT Services Safe Harbour Margins — What SaaS and IT Companies Should Know
A comprehensive guide to IT services safe harbour margins under the DTC, covering what SaaS and IT companies should know about the 15.5% margin threshold and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Software Development Contract R&D — DTC Deduction Eligibility Explained
A comprehensive guide to software development contract R&D deduction eligibility under the DTC, covering conditions, approval process, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Captive Software Development Centres in India
A comprehensive guide to transfer pricing for captive software development centres in India, covering documentation, benchmarking, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Data Centre Services Safe Harbour — Structuring for the New 15% Margin Rule
A comprehensive guide to data centre services safe harbour under the DTC, covering the new 15% margin rule, eligibility conditions, and structuring strategies.
CA Anuj Desai · 25 Jul 2026
- Master File & CbCR Obligations for Global Tech Groups With Indian Subsidiaries
A comprehensive guide to master file and CbCR obligations for global tech groups with Indian subsidiaries, covering thresholds, filing requirements, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- DTC TDS Rules on Online Gaming and Fintech Payment Platforms
A comprehensive guide to TDS rules on online gaming and fintech payment platforms under the DTC, covering compliance requirements, withholding obligations, and practical considerations.
CA Anuj Desai · 25 Jul 2026
- Digital Payment Mandate Compliance for Fintech Merchants — The ₹50 Crore Test
A comprehensive guide to digital payment mandate compliance for fintech merchants under the DTC, covering the ₹50 crore turnover test and prescribed electronic modes.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Fintech Group Captive Service Arrangements
A comprehensive guide to transfer pricing for fintech group captive service arrangements under the DTC, covering documentation, benchmarking, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- GAAR and Fintech Holding Structures — Avoiding the Impermissible Arrangement Trap
A comprehensive analysis of GAAR risks in fintech holding structures under the DTC, focusing on the impermissible arrangement test and strategies for defensible structuring.
CA Anuj Desai · 25 Jul 2026
- DTC Slump Sale Rules and AIF Portfolio Company Exits — Valuation Implications
A comprehensive analysis of slump sale rules under Section 77 of the DTC and their valuation implications for AIF portfolio company exits, covering net worth computation and fair market value determination.
CA Anuj Desai · 25 Jul 2026
- Unquoted Equity Valuation Rules and AIF Portfolio Company Fair Value Reporting
A comprehensive guide to unquoted equity valuation rules under Rule 57 of the DTC and their implications for AIF portfolio company fair value reporting, covering valuation methods and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- AIF Carried Interest and GAAR — Structuring Waterfall Mechanics Defensibly
A comprehensive guide to structuring AIF carried interest waterfall mechanics defensibly under GAAR, covering risk assessment, commercial substance, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Notified Jurisdictional Area Rules and Offshore AIF Feeder Structures
A comprehensive guide to notified jurisdictional area rules under Section 176 of the DTC and their implications for offshore AIF feeder structures, covering compliance requirements and risk mitigation strategies.
CA Anuj Desai · 25 Jul 2026
- IFSC Finance Company Rules and AIF-Linked Lending Vehicles in GIFT City
A comprehensive guide to IFSC finance company rules and their application to AIF-linked lending vehicles in GIFT City, covering registration, compliance, and structuring strategies.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for AIF Related-Party Portfolio Company Transactions
A comprehensive guide to transfer pricing for AIF related-party portfolio company transactions under the DTC, covering associated enterprise tests, arm's length pricing, and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- DTC Depreciation Rules and AIF Infrastructure Fund Portfolio Assets
A comprehensive guide to DTC depreciation rules and their application to AIF infrastructure fund portfolio assets, covering eligible assets, depreciation rates, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Angel Tax Exemption Class-of-Persons Rules and AIF-Routed Startup Investments
A comprehensive guide to angel tax exemption class-of-persons rules and their application to AIF-routed startup investments, covering eligibility conditions and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- AIF Manager Entity Restructuring — Change in Control Under DTC vs SEBI AIF Regulations
A comprehensive comparison of change in control requirements under DTC vs SEBI AIF Regulations for AIF manager entity restructuring, covering compliance implications and practical considerations.
CA Anuj Desai · 25 Jul 2026
- Foreign Institutional Investor GAAR Carve-Out — Relevance to FPI-AIF Dual Structures
A comprehensive analysis of the Foreign Institutional Investor (FII) GAAR carve-out and its relevance to FPI-AIF dual structures, covering eligibility conditions and compliance implications.
CA Anuj Desai · 25 Jul 2026
- DTC Books of Account Rules for AIF Trustees and Fund Managers
A comprehensive guide to DTC books of account rules under Section 62 and Rule 46, and their application to AIF trustees and fund managers, covering compliance requirements and best practices.
CA Anuj Desai · 25 Jul 2026
- Bad Debt Provisions and AIF Category II Debt Fund NPA Classification
A comprehensive guide to bad debt provisions and NPA classification for AIF Category II debt funds under the DTC, covering identification, provisioning, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- IFSC Finance Company Rules for Fintech Lending Platforms in GIFT City
A comprehensive guide to IFSC finance company rules under the IFSCA (Finance Company) Regulations, 2021 and their application to fintech lending platforms in GIFT City, covering registration, capital requirements, and permitted activities.
CA Anuj Desai · 25 Jul 2026
- Contract R&D Safe Harbour for Generic Pharma — The 24% Margin Threshold Explained
A comprehensive guide to the contract R&D safe harbour for generic pharmaceuticals under the DTC, explaining the 24% margin threshold, revenue cap, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- In-House R&D Deduction for Pharmaceutical Companies Under Section 45(2)
A comprehensive guide to in-house R&D deduction under Section 45(2) for pharmaceutical companies, covering eligibility, the DSIR approval process, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Pharma Contract Manufacturing and Licensing Arrangements
A comprehensive guide to transfer pricing for pharmaceutical contract manufacturing and licensing arrangements under the DTC, covering arm's length pricing, documentation, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Scientific Research Approval Timelines for Pharma Companies — What to Expect
A comprehensive guide to scientific research approval timelines for pharmaceutical companies under the New Drugs and Clinical Trials Rules, 2026, covering the reduced 45-working-day timeline and regulatory compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Patent Royalty Taxation Election Under Section 194 for Pharma Innovators
A comprehensive guide to the patent royalty taxation election under Section 194 of the DTC for pharmaceutical innovators, covering Form 65 filing, the 10% concessional rate, and the five-year lock-in period.
CA Anuj Desai · 25 Jul 2026
- Disability & Medical Deduction Certification Rules — What Hospitals Should Tell Patients
A comprehensive guide to disability and medical deduction certification rules under Sections 127 and 128 of the DTC, explaining what hospitals should tell patients about eligibility, documentation, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Medical Professional Books of Account Requirements Under Rule 46(6)
A comprehensive guide to medical professional books of account requirements under Rule 46(6) of the Income-tax Rules, 2026, covering the daily case register (Form 25), stock inventory, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Life-Saving Medical Equipment Depreciation Rates Under the DTC Schedule
A comprehensive guide to life-saving medical equipment depreciation rates under the DTC Schedule, covering eligible equipment, the 40% depreciation rate, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Skill Development Deduction for Healthcare Training Institutions
A comprehensive guide to skill development deduction under Section 47(1)(b) for healthcare training institutions, covering eligibility, the approval process, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Cross-Border Hospital Management and Diagnostic Groups
A comprehensive guide to transfer pricing for cross-border hospital management and diagnostic groups under the DTC, covering international transactions, documentation, and compliance strategies.
CA Anuj Desai · 25 Jul 2026
- Depreciation Schedule for Manufacturing Plant & Machinery — Complete Rate Table
A comprehensive guide to the depreciation schedule for manufacturing plant and machinery under the DTC, covering the complete rate table, WDV method, additional depreciation, and the 180-day rule.
CA Anuj Desai · 25 Jul 2026
- Auto Components Safe Harbour Margins — Core vs Non-Core Explained for Manufacturers
A comprehensive guide to safe harbour margins for auto components manufacturers under the DTC, explaining the distinction between core and non-core components and the 12% and 8.5% margin thresholds.
CA Anuj Desai · 25 Jul 2026
- In-House R&D Deduction for Manufacturing Companies — What Qualifies
A comprehensive guide to in-house R&D deduction under Section 45(2) for manufacturing companies, covering eligibility, the DSIR approval process, and what qualifies as deductible R&D expenditure.
CA Anuj Desai · 25 Jul 2026
- Semiconductor Wafer Fabrication Unit Deduction — Eligibility for Electronics Manufacturers
A comprehensive guide to semiconductor wafer fabrication unit deduction under Section 46 of the DTC for electronics manufacturers, covering eligibility conditions, the approval process, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Manufacturing Groups With Captive Component Suppliers
A comprehensive guide to transfer pricing for manufacturing groups with captive component suppliers under the DTC, covering associated enterprise tests, arm's length pricing, and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- Energy Saving Devices Depreciation — The Accelerated Rate Table for Manufacturers
A comprehensive guide to accelerated depreciation for energy saving devices under the DTC, covering the 40% rate table, eligible equipment, and compliance requirements for manufacturers.
CA Anuj Desai · 25 Jul 2026
- Affordable Housing Project Deduction — The EWS/LIG/MIG Test for Developers
A comprehensive guide to affordable housing project deduction under Section 46 of the DTC, covering the EWS/LIG/MIG category test, eligibility conditions, and compliance requirements for developers.
CA Anuj Desai · 25 Jul 2026
- Rental Housing Project Deduction Under Section 142 — Documentation Checklist
A comprehensive guide to rental housing project deduction under Section 142 of the DTC, including a complete documentation checklist for developers and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Slump Sale Valuation for Real Estate Business Transfers — Stamp Duty vs FMV
A comprehensive guide to slump sale valuation for real estate business transfers under the DTC, comparing stamp duty value vs fair market value and their implications for developers.
CA Anuj Desai · 25 Jul 2026
- Immovable Property Valuation Rules Under the DTC — What Every Developer Should Know
A comprehensive guide to immovable property valuation rules under the DTC, covering stamp duty value, assessable value, and practical implications for real estate developers.
CA Anuj Desai · 25 Jul 2026
- SEZ Developer Deduction Audit Requirements Under Section 139
A comprehensive guide to SEZ developer deduction audit requirements under Section 139 of the DTC, covering audit report filing, documentation, and compliance obligations.
CA Anuj Desai · 25 Jul 2026
- Bad and Doubtful Debt NPA Classification for Banks Under the DTC — Complete Rules
A comprehensive guide to bad and doubtful debt NPA classification rules for banks under the DTC, covering identification, provisioning, and tax deduction requirements.
CA Anuj Desai · 25 Jul 2026
- Public Financial Institution Interest Income Rules — The 180-Day Test Explained
A comprehensive guide to public financial institution interest income rules under Section 56 of the DTC, explaining the 180-day overdue test and bad debt provisions.
CA Anuj Desai · 25 Jul 2026
- Transfer Pricing for Banking Group Treasury and Corporate Guarantee Arrangements
A comprehensive guide to transfer pricing for banking group treasury and corporate guarantee arrangements under the DTC, covering arm's length pricing, safe harbour rules, and documentation requirements.
CA Anuj Desai · 25 Jul 2026
- Intra-Group Loan Safe Harbour for BFSI Captive Financing Vehicles
A comprehensive guide to intra-group loan safe harbour rules for BFSI captive financing vehicles under the DTC, covering interest rate requirements, credit rating tiers, and compliance obligations.
CA Anuj Desai · 25 Jul 2026
- Digital Payment Infrastructure Mandates for Banks and NBFCs
A comprehensive guide to digital payment infrastructure mandates for banks and NBFCs under the DTC, covering the ₹50 crore turnover test, prescribed electronic modes, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Foreign Tax Credit Rules for Banks With Overseas Branch Income
A comprehensive guide to foreign tax credit rules for banks with overseas branch income under the DTC, covering eligibility, documentation, and compliance requirements.
CA Anuj Desai · 25 Jul 2026
- Life Insurance Policy Maturity Taxation — The Rule 59 Computation Explained for Insurers
A comprehensive guide to life insurance policy maturity taxation under Rule 59 of the DTC, explaining the computation methodology for insurers and policyholders.
CA Anuj Desai · 25 Jul 2026
- Direct Tax Code Compliance Calendar 2026-27
The Income-tax Act, 2025 takes full effect from 1 April 2026, replacing the 1961 statute. This calendar consolidates every recurring due date under the new Act for FY 2026-27 — monthly TDS/TCS deposits, quarterly statements and certificates, advance tax instalments, income-tax return deadlines, the tax audit report date, and a handful of event-linked year-end filings — into a single reference.
CA Anuj Desai · 22 Jul 2026
Ready to talk to an advisor?
Book a consultation and get a clear, considered view from a team that handles audit, tax, regulatory and cross-border work under one roof.