16 mins read ITR Dispute Resolution Committee (DRC) Rules 2026: Eligibility & Application Process You received an assessment order adding Rs 4.5 lakh to your income. The total demand is Rs 1.8 lakh including interest. You know the additio... CA Sundaram Gupta Mar 9, 2026
13 mins read ITR Depreciation Rules 2026: Rates, Block of Assets & Appendix I/II Explained Depreciation is one of the most significant non-cash deductions available to businesses and professionals in India. It reduces taxable profi... CA Sundaram Gupta Mar 9, 2026
16 mins read ITR Defective Return Rules 2026: When Your ITR Gets Rejected Under Rule 166 You filed your income tax return on time. You received the acknowledgment. You moved on with your life. Then, weeks later, you receive an em... CA Sundaram Gupta Mar 9, 2026
10 mins read ITR Cost Inflation Index Under New Income Tax Rules 2026: How It Works If you have ever sold a property, gold, or any long-term investment, you have encountered the Cost Inflation Index (CII) — the silent number... CA Sundaram Gupta Mar 9, 2026
12 mins read Registration Registration Rules for Charitable Trusts & NGOs Under New IT Rules 2026: Complete Guide Charitable trusts, religious institutions, educational bodies, and NGOs have long enjoyed income tax exemptions in India. Under the old Inco... CA Sundaram Gupta Mar 9, 2026
12 mins read ITR Capital Gains Rules 2026: Holding Period, FMV Calculation & New Provisions The capital gains tax framework in India has undergone more changes in the last two years than in the preceding decade. From the removal of... CA Sundaram Gupta Mar 9, 2026
13 mins read Appeal to CIT(A) and ITAT Under New Rules 2026: Forms & Procedures If you have received an adverse assessment order or a penalty notice from the Income Tax Department, your first instinct is to file an appea... CA Sundaram Gupta Mar 9, 2026
10 mins read Advance Ruling Rules 2026: Application, Forms & Procedure (Rules 200–202) Why Advance Ruling Rules Matter for Your BusinessIf your company is entering into a cross-border transaction worth several crore rupees, the... CA Sundaram Gupta Mar 9, 2026
12 mins read Compliance Books of Account Rules 2026: Who Must Maintain & What Records Under Rule 46 If you are running a business or practising a profession in India, you may already know that keeping proper financial records is not optiona... CA Sundaram Gupta Mar 9, 2026
12 mins read Compliance Books of Account Rules 2026: Who Must Maintain & What Records Under Rule 46 If you are running a business or practising a profession in India, you may already know that keeping proper financial records is not optiona... CA Sundaram Gupta Mar 6, 2026
12 mins read ITR Capital Gains Rules 2026: Holding Period, FMV Calculation & New Provisions The capital gains tax framework in India has undergone more changes in the last two years than in the preceding decade. From the removal of... CA Sundaram Gupta Mar 6, 2026
13 mins read E-Filing Mandate 2026: Who Must File Electronically Under New Income Tax Rules Filing your electronically is no longer a convenience — it is a legal requirement for virtually every taxpayer in India. From salaried indiv... CA Sundaram Gupta Mar 5, 2026