Downloads and Files

Detailed commentary on GSTAT provisions, bench structure, appeals, procedures, appointments, rules, forms, fees and appellate framework under the CGST Act....

A comprehensive Direct Tax Ready Reference for AY 2026-27 covering Finance Act, 2026. Includes income tax rates, TDS/TCS, capital gains, deductions, depreciation, due dates, advance tax, return filing, tax audit, and important Income-tax provisions in a single chart....

Disallowance of assessee's claim was upheld for set-off of brought forward unabsorbed depreciation and carry forward of business losses and unabsorbed depreciation of the demerged company under section 72A(4), holding that failure to satisfy the mandatory condition of issuing shares to the demerged company disentitled the assessee from cl...

The article introduces an offline tax computation tool that calculates tax under both the old and new tax regimes, helping taxpayers choose the more beneficial option for FY 2025-26....

The article introduces an advanced tax calculator that automatically compares the old and new tax regimes. It helps employees and payroll teams determine the most tax-efficient option while ensuring accurate tax computation....

The workbook provides structured annexures for balance confirmations, statutory dues, bank reconciliations, loan reporting, and comparative analysis, helping organize tax audit documentation....

Standard accounting systems miscalculate the 180-day deadline, leading to ITC reversals and interest. Accurate invoice-based tracking is essential for compliance....

Illustrative formats for financial statements of non-corporate entities as per ICAI Guidance Note applicable from FY 2025–26....

Excel-based GST Set-Off Tool aligned with 19 Feb 2026 advisory enables flexible IGST liability adjustment using CGST and SGST ITC, including RCM and opening ITC balances for accurate GSTR-3B computation....

Bank Audit Manual 2025–2026: Key Audit Checks, Asset Classification Norms, and Practical Guidance for Branch Audits Introduction The Bank Audit Manual 2025–2026 provides practical guidance and reference material for auditors conducting bank branch audits. It compiles key regulatory principles, audit procedures, checklists, and reporti...