Knowledge Pool
Articles
Notes on GST, income tax, audit and company law from our desk.
Companies Act 2013 Related Party Transactions under the Companies Act, 2013: A Plain-Language Guide to Sections 2(76), 177 and 188
Related party transactions under the Companies Act, 2013 explained: who is a related party, Sec 188 and 177 approvals, thresholds, AOC-2 and penalties.
9 October 2026 · 20 min read
Labour Gratuity Under the Labour Codes: One Year for Fixed-Term and a Bigger Wage Base
Gratuity under the Code on Social Security, 2020: eligibility, fixed-term one year, wage definition, formula, ceiling, tax exemption, payment time and a worked example.
9 October 2026 · 4 min read
GST GST Refunds May Become Easier: Decoding the Refund Reforms of the 57th GST Council Meeting
GST refund reforms from the 57th GST Council meeting analysed: system-based refunds, 90% provisional refund, input services and capital goods ITC refund.
9 October 2026 · 10 min read
GST 57th GST Council Meeting Highlights: Ease for Refunds, Arrests Off the Table
57th GST Council meeting highlights: system-based GST refunds, 90% provisional refund, ITC refund on input services and capital goods, arrest powers withdrawn.
9 October 2026 · 13 min read
Direct Taxes (Income Tax) ESOPs in India: Rules, Tax at Exercise and Start-up Deferral
ESOPs in India: Companies Act section 62(1)(b), Rule 12, vesting, who is eligible, tax on exercise and sale, start-up deferral, FEMA and a worked...
7 October 2026 · 5 min read
FEMA FEMA Reporting for Foreign Investment: FC-GPR, FC-TRS and the FLA Return
FEMA reporting for companies with foreign investment: FC-GPR, FC-TRS, Form DI, FLA return, due dates, late submission fee, compounding and a checklist.
5 October 2026 · 5 min read Compliance CalendarCompliance Calendar October 2026 – GST, TDS, Income Tax & ROC Due Dates
Compliance Calendar October 2026: GST (GSTR-1, GSTR-3B, CMP-08), TDS/TCS, tax audit (extended to 21 Oct), AOC-4, ADT-1, LLP Form 8 and MSME-1 due dates.
3 October 2026 · 3 min read
Companies Act 2013 ROC Annual Filing: AOC-4, MGT-7, Due Dates and the Penalty for Missing Them
ROC annual compliance for private companies and LLPs: AGM, AOC-4, MGT-7, ADT-1, DPT-3, MSME-1, DIR-3 KYC, due dates, additional fees, penalties and director disqualification...
3 October 2026 · 5 min read
Companies Act 2013 Private Limited vs LLP vs OPC: Which Structure Fits Your Start-up?
Private limited company vs LLP vs OPC vs partnership: compliance, taxation, funding, liability and exit, with a decision table for Indian founders.
1 October 2026 · 4 min read
Direct Taxes (Income Tax) Global Capability Centres in Hyderabad: Tax, GST and Transfer Pricing Basics
Setting up a Global Capability Centre in India: entity choice, GST export of services, transfer pricing, permanent establishment, FEMA and compliance checklist for Hyderabad...
29 September 2026 · 6 min readwe reply within one working day