CA India — Institute of Chartered Accountants of IndiaKunal P Shah & CoChartered Accountants

Knowledge

Insights

Practical guidance on tax, GST, audit and compliance.

Advance Tax: Who Pays, When, and How Interest Adds Up

The four instalments, the ₹10,000 threshold, how interest under Sections 234B and 234C is computed, and the exemptions for seniors and presumptive taxpayers.

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GST Input Tax Credit: Why Your Credit Gets Denied

The four conditions for claiming ITC, the GSTR-2B rule, blocked credits under Section 17(5), and the 180-day payment condition that reverses credit.

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Statutory, Internal and Tax Audit: What Is the Difference?

Three audits, three different laws and three different purposes — who requires each, what the auditor reports on, and which ones your business needs.

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Charitable Trust Registration: 12A, 80G and Staying Compliant

What 12A and 80G actually give you, the renewal cycle that replaced permanent registration, and the filings that keep exemption intact.

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NRI Repatriation from India: NRE, NRO and the USD 1 Million Route

How the account types differ, what can be sent abroad freely, the annual limit on NRO funds, and the certification banks ask for.

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Registering a Private Limited Company: The Process, Step by Step

Name approval, SPICe+ incorporation, PAN and TAN, and the post-incorporation compliance that starts the day your company exists.

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TDS Compliance for Businesses: Deduct, Deposit, Report

The three-step TDS cycle, common payment heads, deposit and return due dates, and how disallowance under Section 40(a)(ia) actually bites.

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Old vs New Tax Regime: How to Actually Decide

The new regime is the default. Here is how to work out whether the old regime still saves you money, and when you can switch.

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Presumptive Taxation for Freelancers and Small Businesses: 44AD and 44ADA

How presumptive taxation works, who qualifies, the digital receipts benefit, and the lock-in rule that catches people out.

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Tax Audit under Section 44AB: Who Needs One and When

Turnover limits, the 5% cash receipts test, which forms apply, due dates and the cost of missing them — explained for business owners and professionals.

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Professional Tax in Maharashtra: What Every Employer Must Know

PTEC and PTRC explained — who registers, how deduction and payment work, filing frequency, and the penalties for getting it wrong.

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Virtual CFO Services: What They Are and When Your Business Needs One

A Virtual CFO gives startups and SMEs senior financial leadership — strategy, MIS, cash flow and fundraising support — without the cost of a full-time CFO. Here's how it works and when to hire one.

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GST Registration in Navi Mumbai: Thresholds, Documents and Timeline

When GST registration becomes mandatory, the documents you need, how long approval takes, and the compliance that follows for businesses in Navi Mumbai.

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Income Tax Return Filing: A Simple Checklist for Individuals

Documents and details you need to file your income tax return accurately and on time — salary, capital gains, deductions and more.

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Private Limited Company vs LLP: Which Should You Register?

A practical comparison of Private Limited Companies and LLPs on compliance, taxation, funding and liability to help you choose the right structure.

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Key Tax & GST Compliance Dates Every Business Should Track

A quick guide to the recurring income-tax and GST deadlines that businesses in Navi Mumbai should plan for through the year.

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Have a question about tax or compliance?

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