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Insights, articles and updates from our practice

All (7) Audit (1) Business Advisory (1) Finance (1) GST (2) Income Tax (1) TDS/TCS (1)

TDS/TCS

Can Excess Challan of 24Q Be Used in 26Q? | TDS Adjustment Guide for Deductors

By Adatiya & Associates 01 May 2026 3 min read

Can excess challan of Form 24Q be used in Form 26Q? Learn the rules, conditions, risks, and best practices for TDS challan adjustment in India. Avoid TRACES defaults and ensure compliant TDS return fi...

#TDS challan adjustment #Form 24Q vs 26Q #Excess TDS challan utilization #Can 24Q challan be used in 26Q #TDS return filing India #TRACES challan mismatch #TDS compliance guide India #Section 192 vs 194J TDS #TDS short deduction notice #How to adjust excess TDS challan #TDS return errors and solutions #CA TDS advisory India #Income Tax challan ITNS 281 #TDS return correction process #TRACES justification report issues

Audit

Research Analyst Audit in India: Complete Guide for SEBI Compliance 2026

By Adatiya & Associates 29 Apr 2026 4 min read

Learn everything about Research Analyst (RA) audit under SEBI regulations. Checklist, common observations, audit queries, and best practices for compliance.

#Research Analyst Audit #RA Audit SEBI #SEBI Research Analyst Regulations #RA Compliance India #Research Analyst Audit Checklist

GST

GST on SLBM Lending Fees - For Clients

By CA Harshad Adatiya 21 Apr 2026 2 min read

Introduction Under the Securities Lending and Borrowing Mechanism (SLBM) regulated by SEBI, investors can borrow securities for short-term needs. A crucial compliance question arises: Who pays GST on...

#GST on SLBM clients #RCM on securities borrowing #GST for investors India #SLBM taxation client #reverse charge GST securities lending #GST compliance investors

Finance ★ Featured

GST on SLBM Lending Fees – For Brokers

By CA Harshad Adatiya 21 Apr 2026 2 min read

Learn GST applicability on SLBM lending fees, tax rate, compliance, invoicing, and practical examples for investors and brokers in India.

#GST on SLBM #Securities Lending GST India #SLBM taxation India #GST on lending fees #stock lending tax India #GST for investors India #SLBM compliance #GST on financial services India #securities lending tax treatment #GST on stock market income

Income Tax ★ Featured

Online Salary ITR Filing – Complete Step-by-Step Guide (ITR-1 Sahaj)

By Adatiya & Associates 20 Apr 2026 3 min read

Learn how to complete your online salary ITR filing using ITR-1 (Sahaj) with this simple step-by-step guide. This article covers eligibility, required documents, deductions, and the complete e-filing...

#Income Tax Return #ITR Filing #ITR-1 Sahaj #Salary ITR Filing #Online ITR Filing India #Income Tax India #E-Filing Income Tax #How to File ITR-1 #Salaried Employee Tax Filing #Form 16 Filing #Income Tax Return Process #Tax Filing Guide India #AY 2025-26 ITR Filing #Income Tax Portal India #Tax Compliance India #Section 80C Deductions #AIS Form 26AS #Tax Planning for Salaried #E-Verification of ITR #ITR Filing Last Date

Business Advisory ★ Featured

Private Limited Company Registration in India | Complete Guide

By Adatiya & Associates 20 Apr 2026 3 min read

Learn how to register a Private Limited Company in India, including process, documents, benefits, and compliance requirements. Start your business today.

#Private Limited Company #Company Registration #Pvt Ltd India #Startup India #Business Setup #ROC Filing #MCA Registration #Companies Act 2013 #DIN #DSC #Incorporation #Legal Structure #Entrepreneurship #Small Business India #Corporate Compliance

GST ★ Featured

GST Registration: A Complete Guide for Businesses in India

By Adatiya & Associates 17 Apr 2026 6 min read

Everything you need to know about GST registration in India — who needs it, documents required, step-by-step process, and important deadlines.

#gst #registration #compliance #business