E-Way Bill Numbers Expand from January 2027
The 14-digit and 11-digit formats, affected systems, testing scope and readiness actions.
Notes & perspectives
Ideas for better financial work.
Writing on Chartered Accountancy, compliance, professional judgment and the thoughtful use of technology.
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Stand-Up India Extended to March 2031
Eligibility, ₹10 lakh–₹1 crore loan range, project-cost ceiling, guarantee cover and application steps.
FATCA and CRS Reporting Moves to Form 166
RFI scope, self-certification, controlling-person roles, account classification and KRA uploads.
RBI’s 2026 Domestic Money Transfer Rules
Cash pay-in and pay-out limits, identity checks, additional authentication, monitoring and complaints.
No Dividend TDS Between Eligible IFSC Aircraft Lessors
The exact scope, Form 1(N) condition, 1 April 2026 effective date and continuing reporting duty.
SEBI Allows Overseas Digital KYC for NRIs
Who can use the new route, what documents are needed and what changes from 3 December 2026.
SEBI Permits Net Fund Settlement for Mutual Fund Trades
Eligible outright trades, scheme-level boundaries, exclusions and the 1 April 2027 implementation plan.
RBI Consolidates Cyber-Security Rules for Non-Bank Payment Operators
Immediate applicability, six-hour incident reporting, Board duties, audits and customer safeguards.
SEBI’s New Settlement Regulations Take Effect
The 90-day transition route, filing deadlines, application fees, exclusions and online process.
SEBI Simplifies Accredited Investor Accreditation
The manager-led route, three-year validity, ₹5 crore and ₹20 crore exposure tests and new safeguards.
RBI Simplifies Service Export and Import Reporting
The new deemed-EDF route, ₹10 lakh threshold and narrower IDPMS reporting requirement explained.
CBDT Sets Rules for Non-Profit Mergers and Form 112A
The new merger conditions, one-month filing window, five-year objects restriction and audit requirements.
SEBI Enables Depository Receipts on REIT and InvIT Units
The new IFSC route, 75% approval rule, foreign-investor eligibility and compliance steps for managers and unitholders.
GST on E-Commerce Delivery Services from 1 November 2026
Who pays, when the 5% rate applies, why input-tax credit is blocked and what platforms and delivery providers should change.
Cotton Import Duty Exemption Extended to 31 December 2026
The two-month extension, exact tariff scope, duties covered and practical checks for importers and textile businesses.
SEBI Revises FPI KYC Review Cycles from December 2026
The new two- and eight-year timetable, exceptions and practical steps for FPIs and their intermediaries.
Central Government DA and DR Rise to 63% from July 2026
The revised rate, effective date, calculation examples and who is—and is not—covered.
CBIC’s New GST Registration Checklist and Timelines
What to upload for business premises, how verification works and the 3-, 7- and 30-working-day processing tracks.
RBI Changes Where Certain FEMA Compounding Applications Are Filed
The correct office for overseas investment, borrowing, lending and guarantee contraventions—and what to prepare.
SEBI Warns Against Invitation-Only WhatsApp Stock Tips
How the scam builds false trust, the five red flags and the official verification and reporting routes.
eMudhra Certificate Compromise: What DSC Users Should Know
The verified scope, the distinction from tax-filing DSCs and what users should do.
FADS 2026: Foreign Assets Disclosure Now Online
The ₹1 crore and ₹5 crore limits, payment rules, valuation date and practical steps before 31 December.
SEBI’s New Closing Auction and Derivatives Timings
The revised closing auction, derivatives cut-offs and 30-minute expiry VWAP.
RBI’s New FX Derivative Rules and FERR Explained
The USD 5 million threshold, rebooking restriction, documentation and 20% reserve.
57th GST Council: What Businesses Should Know
The key proposals on registration, returns and refunds—and why implementation dates matter.
Changed Jobs This Year? Form 122 Explained
Prior-employer salary and TDS details for your current payroll team.
New TDS Forms under the Income-tax Rules, 2026
A practical guide to the new TDS and TCS form numbers.
The Friction Index
Applying first-principles thinking to Chartered Accountancy.