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Guides & Resources — straight talk on tax, GST, compliance & ERP

Written so anyone can follow — even if you've never filed a return or registered a business. Real numbers, real steps, no jargon.

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Pay GST onlinepayment.gst.gov.in →
File your ITRincometax.gov.in →
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Featured guides

Start here

The most-read explainers — start with these if you're new.

Compliance calendar

Dates you can't afford to miss

Recurring statutory deadlines — bookmark this page.

11every month

GSTR-1 monthly

Outward supplies (sales) return for monthly filers.

20every month

GSTR-3B

Summary return + GST payment for monthly filers.

07every month

TDS payment

Tax deducted in previous month — pay by the 7th.

15every month

PF & ESI

Provident Fund and ESI contributions due.

31Jul

ITR — individual

Income tax return for salaried & non-audit cases.

15Jun/Sep/Dec/Mar

Advance tax

Pay tax in 4 instalments through the year.

30Oct

ROC AOC-4

Annual financial statements filing for companies.

29Nov

ROC MGT-7

Annual return filing for companies.

30Sep

DIR-3 KYC

Director KYC — once a year for every DIN holder.

All guides

Browse all 101 guides

Plain-English explainers across Tax, GST, Registration, ROC, Payroll, Accounting, ERP & Advisory. Search matches titles and anything written inside a guide.

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Tax· 9 min

Filing your first ITR — without the panic

Which form, what documents, by when. Plain English.

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Tax· 7 min

Old vs New tax regime — which one wins for you

The deduction break-even, with worked examples.

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Tax· 6 min

Why is money cut from your salary? TDS explained

What TDS is, who deducts it, how to claim it back.

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Tax· 5 min

How to download Form 26AS — step by step

Where it lives, how to read it, why it matters before you file.

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Tax· 10 min

Section 80C-80U deductions

Every tax deduction under Chapter VI-A — limits, eligibility, examples.

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Tax· 9 min

Capital gains tax — shares, MF, crypto, property

STCG vs LTCG, indexation, Section 54/54F/54EC exemptions.

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Tax· 7 min

Salary structure for max tax savings

HRA, LTA, food coupons, NPS — what to negotiate at offer time.

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Tax· 8 min

ITR for freelancers & consultants

ITR-4 (44ADA) vs ITR-3, business expenses, foreign income.

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Tax· 8 min

ITR for NRIs

Indian-source income, DTAA, Form 67, repatriation, Form 15CA/CB.

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Tax· 6 min

ITR for senior citizens / pensioners

Higher exemption, 80TTB ₹50K, advance tax exemption.

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Tax· 7 min

How to respond to an IT notice

143(1), 139(9), 148, 245 — what each means and how to respond.

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Tax· 5 min

Why is my ITR refund delayed?

Top 5 reasons your refund is stuck, and how to fix each.

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Tax· 6 min

Advance tax — who pays, when, how

Quarterly due dates, 234B/234C interest, payment via Challan 280.

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Tax· 8 min

Tax planning for ESOPs

Exercise tax, capital gain on sale, startup deferral, Schedule FA.

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Tax· 6 min

AIS & TIS explained

What's in your AIS, how to give feedback for wrong entries.

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Tax· 6 min

ITR-U updated return

Fix old returns up to 24 months later. Disclosure with 25%/50% extra.

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Tax· 8 min

TDS rates master guide

Every TDS section, threshold, rate. Bookmark-worthy.

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GST· 7 min

Do you need a GST number?

3-question test + what happens if you skip when you shouldn't.

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GST· 6 min

How to pay your GST online

Generate a challan, pay through net banking / UPI / card. Every step.

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GST· 7 min

How to register for GST

Step-by-step process — documents, timeline, costs (₹0 government fee).

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GST· 9 min

GST documents checklist

Exact papers to keep ready — for proprietors, partnerships, LLPs & companies.

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GST· 8 min

GSTR-1, 3B, 9 explained

What each return is, when due, how they connect. Plain English.

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GST· 8 min

Input Tax Credit (ITC) explained

How to claim, what's blocked, GSTR-2B reconciliation.

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GST· 7 min

E-invoicing — who needs it & how

IRN, QR code, who's covered. Mandatory above ₹5 cr turnover.

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GST· 6 min

E-way bill — when & how

Required for goods movement > ₹50K. Generation, validity, penalties.

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GST· 5 min

LUT for exporters

Export without paying IGST upfront. Annual filing.

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GST· 7 min

GST for e-commerce sellers

Amazon, Flipkart, Meesho — TCS, multi-state GSTIN, reconciliation.

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GST· 6 min

GST for freelancers & consultants

Indian + overseas clients. SAC codes. Voluntary registration math.

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GST· 7 min

How to handle a GST notice

ASMT-10, DRC-01, REG-17 — what each means, how to respond.

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GST· 7 min

GST refund process

Eligibility, RFD-01, timeline. Exports, inverted duty, excess balance.

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GST· 6 min

Composition vs regular GST

Lower rates, simpler filing, no ITC. When it wins, when it doesn't.

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GST· 7 min

GST on rent, services, exports

Commercial vs residential rent, RCM cases, export of services rules.

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GST· 5 min

How to cancel GST registration

REG-16, ITC reversal on stock, final return GSTR-10.

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Registration· 10 min

Starting your own company in India

Pvt Ltd vs LLP vs Proprietorship — costs, documents, process.

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Registration· 8 min

Pvt Ltd vs LLP vs OPC — which one's for you

Liability, compliance, taxes, fundraising — side-by-side.

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Registration· 5 min

Udyam / MSME registration — free, online, 10 minutes

Why every small business should have it (and watch out for scams).

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ROC· 7 min

AOC-4 and MGT-7 — what every Pvt Ltd must file each year

What they are, when due, what happens if you miss them.

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Accounting· 6 min

Bookkeeping from day one — why it saves you later

What to track, what to ignore. With a 5-rule checklist.

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Payroll· 8 min

Hiring your first employee — payroll basics

Offer letter, PF, ESI, PT, TDS, Form 16. From day one.

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ERP· 8 min

Do you need an ERP? A founder's reality check

5 signs Tally isn't enough anymore — and what to do.

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ERP· 9 min

D365 F&O vs Business Central — which Microsoft ERP fits you

Honest side-by-side: size, cost, complexity, what each is best at.

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Advisory· 6 min

Cash flow vs profit — the founder gap

Why "profitable on paper" businesses still run out of money.

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Payroll· 9 minNEW

New Labour Codes — what changes for everyone

Four codes / 29 laws. 50% wage rule. Gig social security. What's in it for employees, employers, CAs.

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Payroll· 7 minNEW

"I'm not labour, I code in a glass office" — yes you are

The funny truth: software devs in Gurgaon are also "labour" under Indian law. A 4-bucket map.

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Payroll· 7 min

Gratuity & leave encashment — what you get at exit

5-year rule, ₹20L tax-free, 15 × basic × yrs / 26. The actual math.

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Tax· 7 min

Tax audit under Section 44AB — when, what, what it costs

₹1cr business / ₹50L profession trigger. Form 3CD. Sept 30 deadline.

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Tax· 6 min

Foreign Tax Credit & Form 67 — don't pay tax twice

Paid tax abroad on same income? Claim credit. File Form 67 before ITR.

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GST· 6 min

Place of supply — CGST/SGST vs IGST decided

The rule that decides which tax head. Most-mistake-prone GST topic.

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ROC· 6 min

Share transfer in a Pvt Ltd — SH-4, stamp duty, cap table

Co-founder exit, ESOP exercise, new investor. The clean paperwork.

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Tax· 9 min

The textile baron who paid ₹0 tax — legally

The five doors a 1970s tycoon walked through, and why almost all of them are bricked up now.

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GST· 8 min

The factory that printed only invoices, never goods

How fake-bill ITC scams work, why one in twenty SMEs accidentally became part of one, and the four walls now blocking it.

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Tax· 8 min

The delivery freelancer who got a 143(2) notice

He never filed an ITR. AIS knew everything anyway. What the department actually sees, and how to respond.

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Tax· 8 min

Moved abroad mid-year? NR / RNOR / Resident map

The 182-day rule, the 60+365 trap, the deemed-resident clause — with day-by-day math for an October move.

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Tax· 7 min

Why your refund shrank by ₹14,237 — Sec 234A/B/C

The three sections that quietly eat your refund — with the math and four-quarter fix.

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Tax· 9 min

The Mauritius mailbox — how a P.O. box saved ₹3,000 cr

Treaty shopping, GAAR, POEM — how a quarter-century of zero-tax exits ended in 2017.

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GST· 8 min

Selling cookies on Instagram — do you need GST?

Thresholds, inter-state trap, composition vs regular — for the home-baker who just crossed ₹20L.

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GST· 9 min

Freelancing for a US SaaS — do you charge GST or zero-rate?

Export of services, LUT, place of supply, FIRC — the freelancer's foreign-client playbook.

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GST· 7 min

Doctor's clinic — cataract exempt, Botox 18%

One PAN, two GST treatments. Mixed-supply trap, exemption notification, Rule 42 apportionment.

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GST· 7 min

Reverse charge — when YOUR vendor's tax is YOUR problem

The 8 Sec 9(3) categories every founder should memorise — lawyer fees, GTA, security, director sitting fees.

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GST· 8 min

The GST officer at your door — Sec 65 / 66 / 67

Audit, special audit, or search? What each can do, your rights, the first 60 minutes.

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Tax· 9 min

The ESOP windfall — 4 tax events nobody warns you about

A composite ₹14cr exit reveals the perquisite-at-exercise vs CG-at-sale math, and the DPIIT deferral.

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Tax· 7 min

Bought a laptop for freelance work — can you claim it Y1?

Sec 32 depreciation, 40% on computers, the half-rate rule, business-use apportionment, 44ADA wrinkle.

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Tax· 8 min

Anita inherited her father's flat — what does she owe?

Sec 49(1), FMV-on-1-Apr-2001 substitute, the 20% vs 12.5% choice, Sec 54 reinvestment.

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Tax· 8 min

YouTuber tax — 5 dimensions in one creator income

AdSense + sponsorships + 194R perks + gear depreciation + the Sec 56(2)(x) trap.

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Tax· 6 min

The 139(9) defective return — 15-day fix playbook

Common triggers, e-Proceedings reply, refiling under Sec 139(5), what happens if you ignore.

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Tax· 7 min

"My AIS shows ₹3L I don't recognise" — the fix

The seven feedback options, the TIS vs AIS distinction, and the 30-minute pre-filing routine.

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Tax· 9 min

A ₹11,000cr Cayman shell — indirect transfer comes to India

Sec 9(1)(i), the 2012 retrospective amendment, two BIT losses, and the modern indirect-transfer rule.

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Registration· 8 min

Sole prop to Pvt Ltd — when to convert & the tax-neutral route

Sec 47(xiv) conditions, slump sale alternative, GST ITC transfer, real 5-year tax math.

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ROC· 8 min

New Pvt Ltd year-1 — month-by-month compliance calendar

Every recurring + annual filing, with due dates and penalty stack.

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ROC· 8 min

"Can I take a loan from my own company?" — Sec 185 / 2(22)(e)

Three laws fire at once when a founder borrows from their own Pvt Ltd.

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ROC· 7 min

Closing a Pvt Ltd — strike-off vs winding-up vs just stopping

STK-2, IBC voluntary winding-up, and the Sec 164 director-disqualification trap.

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Tax· 8 min

The Panama uncle and the lake house nobody declared

BMUFIA 2015, Schedule FA, OECD CRS data exchange, the missed 2015 compliance window.

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Tax· 8 min

"Three flats = one residential house?" — the Sec 54 judicial saga

Karnataka vs Delhi HC, the 2014 amendment, the two-house option, the 2023 ₹10cr cap.

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Tax· 7 min

Kavita got married in November — clubbing, gifts & tax planning

The marriage-week exemption, definition of "relative", Sec 64 clubbing, joint-account attribution.

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Payroll· 7 min

The Swiggy partner's PF question — what the 1% levy does

Why gig workers aren't 'employees' under EPF, the SS Code 2020 framework, e-Shram registration.

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Payroll· 7 min

The bonus puzzle — statutory, performance, and ex-gratia

Three regimes, one year-end. Payment of Bonus Act math, Sec 43B trap, tax for both sides.

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Payroll· 7 min

4 leaves + the ₹25L encashment cap

Maternity 26 weeks, EL accrual, Sec 10(10AA) exemption, FBP design for exit-rich employees.

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Tax· 8 min

The software park that wasn't — SEZ / 10AA abuse

How shell units claimed tax holidays. The 2020 sunset, GAAR substance test, 115BAB replacement.

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ERP· 8 min

When to outgrow Tally — the D365 / BC jump

7 signs you've outgrown Tally, real implementation cost, 4-6 month migration sequence.

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Accounting· 7 min

The 12-month finance close — month-end with ERP

From 11 days to 3. Soft vs hard close, the 10-step checklist, ₹100 mismatch hunts.

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Accounting· 6 min

FIFO vs Weighted Average — inventory for the kirana

ICDS-II rule (no LIFO), tax impact on COGS, when to pick which method.

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Tax· 6 min

Your child just turned 18 — clubbing ends

Sec 64(1A) switch-off, the split-year ITR, new planning windows when child becomes adult.

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Tax· 9 min

A ₹11,000 cr deal in a Cayman shell

Indirect transfer tax, retrospective amendment, BIT arbitration, the 2021 climbdown.

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Tax· 7 min

The diamond merchant who borrowed ₹13,000 cr on a slip

SWIFT-CBS gap, LoU ban March 2018, what trade-finance instruments work today.

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Tax· 7 min

The notice that arrived 3 years later — Sec 148

Finance Act 2021 reassessment regime, Sec 148A show-cause step, the 3/5/10-year windows.

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GST· 6 min

"Buy 1 Get 1 Free" — the Schedule I + 17(5)(h) trap

Free samples ITC reversal, Schedule I deemed supply, how to structure BOGO safely.

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Tax· 7 min

The HUF with 3 flats & a cricket bat

HUF tax shelter mechanics, 2005 amendment, partition, where the structure stops saving.

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Tax· 6 min

The "agricultural income" in a Mumbai high-rise

Sec 10(1) exemption boundaries, Sec 2(1A) definition, AO scrutiny patterns, partial integration trap.

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Tax· 6 min

The ₹2 crore marriage gift from a stranger

Sec 56(2)(x) marriage exception bounds: donor identification, occasion proximity, source-of-funds.

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Tax· 7 min

The cricketer's IPL paycheck — 3 countries wanted a slice

Sec 115BBA 20% flat, 194E withholding, DTAA Article 17 sportsperson clause, endorsement income.

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Tax· 6 min

The liquor baron who flew away — FEOA 2018

Property attachment without conviction, extradition treaty interplay, the regime that closed the 'flee India' route.

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Tax· 6 min

8 shell companies + a suitcase of ₹2,000 notes

Sec 68 cash credit, Sec 115BBE 60% penal tax, peak credit theory, Operation Clean Money aftermath.

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Tax· 6 min

The hawala economy of Karol Bagh

Informal money transfer, PMLA + FEMA + Sec 269ST cash architecture, legitimate digital alternatives.

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Tax· 6 min

Section 9 deeming fictions — taxing foreign income

The 7 sub-clauses of Sec 9(1) — when foreign-source income is deemed Indian-taxable. DTAA override.

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Tax· 6 min

How a film "flopped on purpose" — Rule 9A

Production-cost amortisation, the 80GGC / 35AC donation-routing era, current legitimate deductions.

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Tax· 6 min

The satellite signal that became a tax case

Royalty vs business income for transponder fees, the 2012 'process' amendment, equalisation levy.

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Tax· 5 min

The cash "loan" that wasn't really a loan — 269SS/269T

₹20,000 cash-loan limit, 100% penalty on both ends, the reasonable-cause defence + exceptions.

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Tax· 6 min

₹0 stamp duty by "calling it a gift" — gift vs sale deed

Family-transfer concessions, Sec 50C circle-rate trap, Sec 56(2)(x), where the gift route stops.

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Tax· 5 min

The 2G "presumptive loss" — what notional income means

Real income vs opportunity cost, where tax law DOES deem notional income, the defence against over-reaching additions.

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Tax· 5 min

The cricket league's TV-rights puzzle

Media-rights royalty vs business income, central-pool revenue distribution, GST + TDS architecture.

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Advisory· 7 min

The startup that became "foreign-owned" overnight

FEMA pricing, FC-GPR 30-day filing, FIRMS portal, FOCC downstream rules, angel-tax abolition.

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Useful portals

Direct links — bookmark these

The Indian government portals you'll actually need.

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