We are pleased to announce the release of the Yearly Compliance Manual for the Financial Year 2025–26, now available in a comprehensive PDF format.
This manual serves as an essential guide for Chartered Accountants, finance professionals, and SME Business Units, covering all major statutory and regulatory updates and key amendments.
Table of Contents
| Section | Topic |
|---|---|
| 1. Income Tax | |
| 1.1 | Income Tax Rates – Old Regime |
| 1.2 | Income Tax Rates – New (Default) Regime |
| 1.3 | TDS Charts and Provisions for NRI |
| 1.4 | TCS Rate Chart |
| 1.5 | Capital Gain Tax Rates and CII |
| 1.6 | Remuneration to Partners |
| 1.7 | Presumptive Taxation |
| 1.8 | Tax Audit Requirement |
| 1.9 | ITR-U |
| 1.10 | Deductions |
| 1.11 | Carry Forward and Set Off Rules |
| 1.12 | Interest and Penalty |
| 1.13 | Restrictions on Cash Transactions |
| 1.14 | Dividend Distribution Tax |
| 1.15 | Residential Status |
| 1.16 | Trust Registration |
| 1.17 | Other General Amendments |
| 2. GST (Goods and Services Tax) | |
| 2.1 | GST Registration, Revocation, and Cancellation |
| 2.2 | GST Portal Updates (GSTR 1A and IMS) |
| 2.3 | Input Tax Credit |
| 2.4 | E-Invoice, E-Way Bill, and Rule 86B |
| 2.5 | GSTR-9 and GSTR-9C |
| 2.6 | Set Off Rules |
| 2.7 | Casual Taxable Person, NRTP, and Composition Scheme |
| 2.8 | Presumptive Scheme |
| 2.9 | GST Refunds |
| 2.10 | GST Return Filing Due Dates |
| 2.11 | Penal Provisions |
| 2.12 | RCM Services |
| 3. Company Act | |
| 3.1 | Introduction |
| 4. LLP (Limited Liability Partnership) | |
| 4.1 | List of Important Forms of LLP |
CA Sahil Gala
CA Ruchi Sanghvi
