172+ in-depth articles on company registration, accounting, tax filing, compliance, trademark, NRI services, and more. CA-curated, India-focused, free.
21 articles in compliance
Clear filterPvt Ltd annual compliance checklist — AOC-4, MGT-7, board meetings, statutory audit, ITR, GST, TDS. Penalty for non-compliance. Calendar + cost.
LLP annual compliance 2026: Form 11 by 30 May, Form 8 by 30 October, ITR-5, partner TDS, late-fee multiples and the audit test. CA-filed from ₹6,699/year.
DIR-3 KYC is now once every three years from 31 March 2026; compliant directors next file by 30 June 2028. DIN process, due dates, deactivation. From ₹449.
ROC vs RBI vs SEBI explained for 2026: what MCA/ROC, RBI, SEBI, DGFT, FSSAI, GST, EPFO and ESIC regulate, when you deal with each, and the penalties.
Statutory registers, records, minutes for Pvt Ltd — what to maintain, where, for how long. Penalty for non-maintenance. From ₹4,999/year.
Company strike off vs winding up — differences, process, when to use. Strike off: simple, low cost. Winding up: complex, for defaulting companies.
GSTAT Kolkata Bench opened 23 March 2026 for West Bengal, Sikkim and Andaman & Nicobar. Filing process, pre-deposit rules, jurisdiction and timelines.
Section 194T TDS on partner payments, now Section 393(3) Sl. 7 of the Income-tax Act 2025: 10% above ₹20,000 a year. Rules and examples for firms and LLPs.
Is ISD registration mandatory or not? Yes, since 1 April 2025, where one office gets invoices for services used by other GSTINs. Who is caught, what to fix.
Section 194T TDS not deducted on partner payments in FY 2025-26? Interest, the 30 per cent disallowance, correction statements and the audit report impact.
ROC filing penalty for AOC-4 and MGT-7: ₹100 per day per form with no cap, plus the adjudicated penalty. The real cost, disqualification, revive or close.
Section 43B(h) disallows deductions for dues to micro and small enterprises past 45 days, or 15 without a written agreement. A buyer’s guide with AP controls.
FLA return: every Indian company or LLP with FDI or ODI files it on RBI's FLAIR portal by 15 July. Who files, steps, ₹7,500 late fee and FAQs. CA-led filing.
POSH compliance checklist for private limited companies and employers (2026): IC, policy, notice display, training, annual report and MCA disclosure.
POSH annual return due date: the Act sets none; districts notify it, often 31 January. Rule 14 contents, format, who files, where, and penalties.
POSH IC inquiry quorum: 3 members incl. the Presiding Officer (Rule 7(7)). Minimum 4 members, external member rules, tenure, fees and a 13-point checklist.
POSH policy for companies (2026): what Rule 13 requires, a sample policy structure, board approval for a Pvt Ltd company, display, review cycle and FAQs.
Does POSH apply to startups and small companies? Thresholds, IC setup, training, costs, penalties and a practical annual POSH compliance calendar.
DPT-3 return of deposits guide: who files, deposit vs exempt loans under Rule 2(1)(c), 30 June due date, auditor role, MCA fee and late-fee table, examples.
First auditor of a new company: board appointment within 30 days, the 90-day fallback, consent and eligibility, and whether ADT-1 must be filed.
What happens when a company auditor resigns: ADT-3 by the auditor in 30 days, the board filling the casual vacancy, member approval in three months, and ADT-1.
