Rajput Jain & Associates - Chartered Accountants in Delhi - Updates on GST, Taxation and Company Laws

MCA Filing Calendar – Key Compliance Due Dates (FY 2025‑26) MSME‑1 (Half‑Yearly Return) : Half‑Yearly Return filling Purpose: Disclosure of outstanding payments to MSME suppliers and Applicability: All companies having dues to MSME suppliers. It required filing on 30th April—for the period ending 31st March and 31st October—for the period ending 30th September. PAS‑6 (Reconci...

Form 26 (Tax Audit Report) under the Income Tax Rules, 2026  The new Form No. 26, introduced under the Income‑Tax Rules, 2026, represents a major structural overhaul of tax audit reporting. Overall, Form No. 26 shifts tax audit reporting from a narrative, clause‑heavy format to a data‑driven, schedule‑based, and system‑aligned framework, fully synced with the new Income ...

Can You Get a Loan Again After a Loan Settlement in India? Loan settlement can offer relief when you are unable to keep up with repayments. It helps close your loan account by paying a reduced amount, but it also raises an important question: what happens next? More specifically, can I get a loan after …

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Taxability of Honorarium Paid to UK Non‑Resident for Lecture Delivered in India Applicability of TDS on Honorarium: The honorarium is being paid for services rendered in India (lecture delivered in New Delhi). Chargeability under the Income‑tax Act, 1961. As per Section 9(1)(vii) under the Income‑Tax Act, 1961., income by way of fees for technical services …

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Key Changes in Perquisites & Allowances in Income Tax Act, 2025 The Income Tax Act, 2025, introduced by the Income Tax Department and effective from 1 April 2026, brings structural clarity and rationalisation in the taxation of perquisites and allowances under the head “Salaries.” . The changes in perquisites and allowances under the Income Tax Act, …

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