Latest Articles

• UP RERA IFMS Rules 2026: 12th Amendment to Regulation 47 Explained

  September 11, 2026

  UP RERA’s 12th Amendment to the General Regulations 2019 (mid-July 2026) overhauls the IFMS framework under Regulation 47 — separate designated bank account, mandatory highest-interest FD, standardized project-wise rates, collection at deed registration, and full corpus transfer to the RWA at handover with an audit trail. Read More…

• Advisory on Extension of Project

  July 31, 2026

  On 31 July 2026, the Ministry of Housing and Urban Affairs (MoHUA) issued an advisory allowing State RERAs to grant a four-month Force Majeure extension to registered real-estate projects delayed by the West Asia situation. It applies to projects whose completion date falls on or after 28 February 2026 —… Read More…

• RERA Buyer Complaint in Haryana: A Complete Legal Guide

  July 31, 2026

  A RERA buyer complaint in Haryana is the fast, low-cost remedy that lets a home-buyer force a builder to refund money with interest or deliver possession, under the Real Estate (Regulation and Development) Act, 2016. This complete guide explains the builder’s duties (Sections 11-19), how to file a complaint under… Read More…

• E-Way Bill Under GST: The Complete 2026 Guide

  July 27, 2026

  An e-way bill under GST is a mandatory electronic document for moving goods worth more than ₹50,000, generated on the e-way bill portal (ewaybillgst.gov.in) before transport begins. This complete 2026 guide explains when an e-way bill is required, Part A and Part B, how validity is calculated, the new 180-day… Read More…

• Form 41 Income Tax Act 2025: DTAA Guide for Non-Residents

  July 3, 2026

  Introduction The Income Tax Act, 2025 has replaced the decades-old Income Tax Act, 1961, bringing with it a renumbered and digitized set of compliance forms. One of the most significant changes for non-resident taxpayers and foreign companies earning income from India is the introduction of Form 41, which replaces the… Read More…

• Compulsory Income Tax Scrutiny Categories for FY 2026-27

  July 1, 2026

  Each year the CBDT notifies categories of income tax returns selected for compulsory (mandatory) scrutiny – such as search or survey cases, specific information from other agencies, or recurring additions. This guide explains the compulsory scrutiny categories for FY 2026-27 and what taxpayers in those categories should expect. What is… Read More…

• Surcharge and marginal relief

  July 1, 2026

  Surcharge is an additional charge on your income tax once your income crosses certain high thresholds – it’s a percentage of the tax, not of income. Marginal relief then ensures the extra tax from crossing a threshold doesn’t exceed the extra income, so your tax rises smoothly rather than jumping.… Read More…

• Common Mistakes while filing ITR

  July 1, 2026

  The most common mistakes while filing ITR include choosing the wrong ITR form, not matching your income with AIS and Form 26AS, missing interest or other income, picking the wrong tax regime, and forgetting to e-verify the return. Each of these can trigger a defective return notice or delay your… Read More…

• Relief Under Section 89: Tax on Salary Arrears

  June 27, 2026

  Payroll sirf salary nahi — PF, ESI, TDS aur payslip compliance ka bundle hai. Errors se penalties aur employee dissatisfaction dono aate hain. When you receive salary arrears, gratuity or commuted pension in one year, it can push you into a higher tax bracket. Relief under Section 89 of the… Read More…

• ITR Filing Guide for Digital Creators, YouTubers and Affiliate Earners

  June 27, 2026

  For content creators, YouTubers and affiliate earners, income from ads, brand deals, sponsorships and affiliate links is usually treated as business or professional income, not salary. That means you file ITR-3 or ITR-4, can opt for presumptive taxation under Section 44ADA or 44AD, and can claim work expenses to reduce… Read More…

• Income escaping assessment- where department reopens your case

  June 27, 2026

  Income escaping assessment is the income-tax provision that lets the department reopen a completed assessment when it believes income chargeable to tax has escaped assessment. This guide explains how reassessment works – the notice under Section 148, the applicable time limits, and how a taxpayer should respond and file objections.… Read More…

• CBDT issues compulsory scrutiny guidelines for income tax returns

  June 27, 2026

  The Central Board of Direct Taxes (CBDT) issues compulsory scrutiny guidelines each year that specify when an income tax return must be selected for complete scrutiny – such as cases involving search or survey action, or specific information about tax evasion. A scrutiny notice is issued under Section 143(2). The… Read More…