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Mohd Muaz Malik

Latest Posts by Mohd Muaz Malik

Transfer Pricing in India under the New Income Tax Act, 2025

April 11, 2026 1353 Views 0 comment Print

The new Act retains the arm’s-length principle but introduces refined definitions, stricter compliance, and enhanced penalties for related-party transactions.

MUDRA Loans: A Complete Guide to Shishu, Kishore, Tarun & Tarun Plus Loans

January 6, 2026 1752 Views 0 comment Print

This article explains how MUDRA loans work, the different loan categories, eligibility, and how small entrepreneurs can access affordable business finance.

How to Avoid Income Tax Notices (Legal Guide with Practical Examples)

December 25, 2025 1032 Views 0 comment Print

This explains how most notices arise from differences between ITR data and information available with the tax department through AIS and SFT.

GSTR-9C Annual Reconciliation Statement (Self-Certified Statutory Obligation)

December 23, 2025 19314 Views 0 comment Print

Large taxpayers can now self-certify GSTR-9C without CA/CMA certification, ensuring accurate reconciliation between GST returns and audited financial statements.

Part 1 – Intellectual Standards (How we test quality of reasoning) – For CA and CA Students

October 31, 2025 381 Views 0 comment Print

Learn 8 Intellectual Standards (Clarity, Accuracy, Depth, Logic, etc.) essential for CAs and students to move from abstract skill to precise, strategic application in audit and tax work.

Daily Exercises to Master Critical Thinking for Chartered Accountants

October 20, 2025 648 Views 0 comment Print

Critical thinking in CA requires daily mental exercises like “Thinking Notes,” Reverse Case Analysis, and the “Devil’s Advocate Drill” to manage bias, challenge assumptions, and build deep problem-solving skills.

Tax Audit Under Section 44AB: Compliance and Limits

October 17, 2025 1530 Views 0 comment Print

Background :  Welcome to the blockbuster world of Tax Audit — where every figure has a backstory, every expense a mystery, and every In the ever-evolving landscape of business and taxation, Tax Audit stands as a crucial checkpoint between enterprise performance and regulatory compliance. It bridges the world of figures and fairness, ensuring that what businesses report […]

GST Guide for Textile Sector: Wholesalers, E-commerce & Retailers

September 24, 2025 2874 Views 2 comments Print

A practical guide to recent GST changes for the textile industry. Covers new rates on garments, fibers, and carpets, along with e-commerce compliance for sellers.

UAE VAT vs. India GST: Same Concept, Different Playbook

September 22, 2025 972 Views 0 comment Print

Explore the key differences between the UAE’s federal VAT and India’s dual GST. Compare tax rates, administration, and complexity in these two tax systems.

GST Compliance for App-Based Service Platforms and E-commerce Operators

September 20, 2025 2307 Views 1 comment Print

An in-depth guide to GST compliance for app-based platforms, covering registration, TCS, Section 9(5) liabilities, and return filing requirements for electronic commerce operators.

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