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Form 79 under the Income Tax Act is a statement used by investment funds to report income paid or credited to unit holders. It is furnished under Section 224 of the Income Tax Act, 2025 and prescribed under Rule 145 of the Income Tax Rules, 2026. Form 79 Investment Fund Filing is the new correspondin...
Form 130 under the Income Tax Act is the new TDS certificate for salary, pension, and specified senior citizen interest income. It replaces Form 16 from Tax Year 2026-27. It is issued by the employer and contains quarter-wise details of tax deducted at source (TDS), salary breakup, deductions, and tax d...
AML obligations for Practicing CS are becoming increasingly important in today’s evolving regulatory environment, where the role of Practicing Company Secretaries has expanded beyond traditional compliance functions into areas involving corporate governance, structuring, and due diligence. This makes AML o...
A US Certificate of Good Standing is an official document that confirms that a company registered in the United States is active and compliant with the applicable state requirements. It is commonly required for US LLCs, corporations, and foreign-owned US companies.
Businesses may need a US...
Form 165 under the Income Tax Act is a statement used for reporting Specified Financial Transactions (SFTs) to the Income Tax Department. It has been introduced under the Income Tax Act, 2025 as the renumbered version of the earlier Form 61A. Although the form number has changed, its primary objective ...