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Insights

Expert analysis, guides, and practical advice to help you navigate taxation, compliance, and financial planning.

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FeaturedFEMA

FEMA Export and Import Regulations, 2026 Explained

Realisation period, Export Declaration Form, EDPMS and import payment rules

Latest Articles

Two professionals reviewing a digital checklist in a bright office.
Article

What Is Input Tax Credit in GST?

Registered taxpayers can set eligible GST on business purchases against output tax, subject to Section 16 conditions, claim deadlines and Section 17(5).

  • Goods & Services Tax
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Article

How Do You Apply for GST Registration in India?

The ten-step process on the Government GST Portal, the thresholds that trigger it, the documents, the timelines and the law behind each step.

  • Goods & Services Tax
A borrower signs a home-loan agreement at a desk beside house keys, a model house and an Indian passport
Article

NRI Returning to India: What Happens to Your Loans, Bank Accounts and Taxes

Returning to India as an NRI? Your loans get a resident re-review, NRE/NRO accounts must be redesignated on return, and RNOR shelters foreign income.

  • Non-Resident Indian
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Regulatory update

Taxation and Other Laws (Amendment) Act 2026

Tax breaks for foreign investors, funds, manufacturers; UPI rule rewritten.

  • Income Tax
Taxpayer reviewing foreign bank statements and property documents for a FAST-DS 2026 declaration with the 31 December 2026 deadline marked on a calendar
Regulatory update

Foreign Assets Disclosure Scheme 2026 (FAST-DS)

India's foreign asset disclosure window: who qualifies, what it costs, how to file by 31 December 2026.

  • Income Tax
An income tax notice from the Income Tax Department shown on the e-filing portal.
Article

Income Tax Notice: Types, Reasons, How to Check and Respond

An income tax notice flags a discrepancy or required action on your tax return. See every notice type, its deadline, and how to check and respond.

  • Income Tax
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Article

Is the New Labour Code Implemented, and From Which Date?

Which instrument put each Code in force, and whose rules apply to your establishment.

  • Workplace & Compliance
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Article

How Do You Build a Labour Law Compliance Calendar?

A date with no authority beside it is a rumour. The schema, the cadence buckets, the owners, the State overlays and the two review rhythms that keep a register honest.

  • Workplace & Compliance
A young man carrying a shoulder bag and a folder of papers walking arm in arm with an older woman in a sari out through the gateway of an ESIC hospital
Article

Code on Social Security 2020: Which Chapters Apply to You?

Which chapters reach your establishment, which benefit each category of worker gets, and who funds it.

  • Workplace & Compliance
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Article

What Is the OSH Code 2020, and Does It Apply?

Which headcount switches on which chapter, and which duty is already overdue.

  • Workplace & Compliance
Two managers and two uniformed worker representatives seated around a meeting table spread with files and hard hats, a glass wall behind them looking onto the factory floor
Article

What Does the Industrial Relations Code 2020 Require of Employers?

Fourteen chapters, three headcounts and a certification window that closed on 21 May 2026. Two different three hundreds appear in two different chapters.

  • Workplace & Compliance
A shop-floor employee in uniform taking a payslip across a desk from a seated HR officer, with the factory floor behind the glass partition
Article

What Does the Code on Wages 2019 Require of Employers?

Payment deadlines, lawful deductions, registers, bonus and equal pay, with the provision behind each.

  • Workplace & Compliance
A manager and a colleague seated at a factory office desk studying an open wage register together, with the machine shop visible through the window behind them
Article

Is 50% Basic Salary Mandatory Under the New Labour Code?

What the section 2(y) add-back does to a wage base, and what it leaves alone.

  • Workplace & Compliance
A supervisor and a machinist in work jackets examining a finished gear together on a shop floor lined with CNC machines
Article

Worker or Employee: What Actually Changes in Your Week?

Two headcounts in one establishment, a reconciliation you can show, and a remediation path for a classification you have already got wrong.

  • Workplace & Compliance
A compliance officer holding a tablet talking with a supervisor carrying a hard hat at a warehouse doorway, a group of workers in high-visibility vests further down the bay
Article

What Are the Four Labour Codes, and Which One Applies?

Which Code owns which employer duty, what each replaced, and where one event crosses two of them.

  • Workplace & Compliance
Two employees in high-visibility vests on a factory floor, one holding a copy of the Occupational Safety, Health and Working Conditions Code, the other at a machine control
Article

What Is the New Labour Code 2026, and What Changes?

Which of the four Codes owns each question, what changed for pay, benefits, hours and contracts, and the order to fix things in.

  • Workplace & Compliance
Chartered Accountant reviewing TDS compliance documents and rate charts under the Income Tax Act 2025
Article

TDS (Tax Deducted at Source): FY 2026-27

Aligned to the Income Tax Act 2025 and the Income Tax Rules 2026.

  • Income Tax
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Article

Buying Property Abroad from India

FEMA, LRS and tax guide for Indians buying property abroad — Dubai, London, Singapore rules, 20% TCS, Schedule FA disclosure, rental income, and capital gains

  • FEMA
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Article

Documents Required for LRS Remittance

Purpose-wise document checklist for LRS remittances — education, investment, property, medical, gift — with Form A2, TCS thresholds, and bank requirements

  • FEMA
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Article

DTAA and Double Taxation Relief for LRS

Comprehensive guide to DTAA for LRS transactions — how to claim benefits, TRC & Form 41 filing, country-specific rates (USA, UK, UAE), and Form 146 certification

  • FEMA
Legal compliance concept with scales of justice, gavel, and financial documents on a professional desk
Article

FEMA Penalties & Compliance Guide

Comprehensive guide to FEMA penalties — Section 13 provisions, 3x penalty calculation, RBI compounding process, ED involvement, ₹2 lakh cap, and violation rectification

  • FEMA
Chartered Accountant certifying Form 146 for foreign remittance TDS compliance at a professional desk
Article

Form 145 and Form 146 Filing Guide

Step-by-step form filing process for foreign remittance TDS under Section 393(2)

  • FEMA
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Article

Form A2 for Foreign Remittance

Complete guide to filling Form A2 for LRS remittance — every field explained, RBI purpose codes, common rejection reasons, and bank-specific processes

  • FEMA
Comprehensive guide to India's Liberalised Remittance Scheme showing RBI compliance documents and foreign currency exchange
Article

Liberalised Remittance Scheme

Complete Guide to the Liberalised Remittance Scheme for FY 2026-27

  • FEMA
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Article

LRS for Education Abroad

Complete guide to LRS for education abroad — TCS rates (2% vs Nil), education loan exemption, parent vs student remittance strategy, and FEMA compliance

  • FEMA
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Article

Investing Abroad Under LRS

Complete guide to investing abroad under LRS — allowed assets, prohibited investments (crypto), Golden Visa, capital gains tax, Schedule FA, and FEMA compliance

  • FEMA
Traveller with forex card, credit card and smartphone showing UPI international payment at an airport departure terminal
Article

LRS for Travel, Credit Cards & Online Shopping

Complete guide to TCS on foreign travel, credit card international charges, forex cards, UPI payments, online shopping FEMA rules, and prohibited transactions

  • FEMA
NRI professional at an airport arriving in India with luggage and financial documents symbolising FEMA and tax transition
Article

NRI Returning to India: Complete FEMA, LRS & Tax Transition Checklist

Complete guide for NRIs returning to India — FEMA status change, NRO/NRE conversion, RNOR tax benefits, LRS eligibility, foreign asset declaration, and checklist.

  • FEMA
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Article

Outward Remittance from India

Complete guide to outward remittance from India — LRS process, RBI limits, TCS rates under Section 394(1), Form A2, FEMA compliance, and scrutiny triggers

  • FEMA
Professional stamping corporate loan documents at office desk with financial reports on laptop screen and law books in background
Article

Loan to Directors and Inter-Corporate Loans Under the Companies Act, 2013

Section 185 and 186 of Companies Act 2013 explained — loan to directors, inter-corporate loans, exemptions for private companies, limits, and penalties.

  • Company Law
Chartered Accountant reviewing TCS on foreign remittance documents at a professional desk
Article

TCS on Foreign Remittance

Complete guide to TCS on foreign remittance under Section 394(1) for FY 2026-27 — rates, exemptions, education and tour package rules, refund process, and lower certificate application

  • FEMA