Corporate Compliance
Explore expert insights, transition guides, and compliance checklists.
Section 43B(h) Compliance Guide: MSME Payment Rules & Disallowance
A professional guide on the new Section 43B(h) of the Income Tax Act. Understand the MSME 45-day payment rule, tax disallowance, and audit requirements to ensure compliance.
MSME Disallowance: A CA's Guide to TallyPrime & the New Tax Code
A professional guide for CAs and businesses on managing the new MSME payment disallowance under the Direct Tax Code 2025. Learn to configure TallyPrime and ensure compliance.
Old vs New MAT Slabs: A Corporate Guide to the Direct Tax Code 2025
A detailed analysis by a Senior Tax Advisor on the shift from the Income Tax Act 1961 MAT to the new slab-based system in the Direct Tax Code 2025. Essential compliance guide for Financial Controllers.
MSME Payment Compliance: A Guide to Section 43B(h) for Tally & Zoho Users
A professional guide for corporations on navigating the new MSME 45-day payment rule under Section 43B(h) of the Income Tax Act. Learn how to ensure compliance using Tally and Zoho.
Auditor's Guide to MSME Default Reporting Under New Tax Rules (Sec 43B(h))
A professional compliance guide for CAs and Financial Controllers on auditor reporting of MSME payment defaults under Section 43B(h) of the Income Tax Act. Learn the impact and your responsibilities.
Ind-AS 115 & Income Tax Act 2025: Compliance Guide for FY 2026-27
Comprehensive guide for businesses on aligning Ind-AS 115 revenue recognition with the new Income Tax Act, 2025, effective FY 2026-27. Covers impacts, changes, and action plans for corporate compliance.
Related Party Transactions: Sec 40A(2) vs New Direct Tax Code 2025
A detailed compliance guide for corporations on the transition from Section 40A(2) of the Income Tax Act 1961 to the new rules for related party transactions under the proposed Direct Tax Code 2025.
Section 80-IBA Sunset: Your Corporate Compliance Guide for DTC 2025
A detailed professional guide for corporations on the transition from Section 80-IBA of the Income Tax Act 1961 to the new Direct Tax Code 2025, focusing on compliance, audit changes, and strategic planning.
Are Medium Enterprises Excluded from MSME Timely Payment Rules in 2026?
A professional compliance guide for Tax Year 2026. Analysis of the Income Tax Act and projected Direct Tax Code 2025 rules for MSME payments, clarifying why Medium Enterprises are excluded.
Disallowed Expenses: A Corporate Guide to the New Direct Tax Code 2025
A professional compliance guide for corporations on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025, focusing on disallowed expenses.
DDT Abolished in Direct Tax Code 2025: Your Corporate Guide
A professional compliance guide for corporations on the permanent abolition of Dividend Distribution Tax (DDT) under the Direct Tax Code 2025, covering TDS, ERP changes, and a financial controller's action plan.
Bad Debt Deduction: A Guide to Section 36(1)(vii) vs. Direct Tax Code 2025
A professional compliance guide for corporations on the critical changes to bad debt write-off deductions, transitioning from the Income Tax Act 1961 to the new Direct Tax Code 2025.
MSME Payments Under New Tax Law: A Corporate Compliance Guide
A detailed professional guide on the tax treatment of expenses for MSME vendors under the new Direct Tax Code 2025 (Section 43B(h)), focusing on compliance for registered and non-registered suppliers.
ICDS & Ind-AS Under Direct Tax Code 2025: A Corporate Compliance Guide
A professional guide for CFOs & Tax Heads on the integration of ICDS with Ind-AS under the new Direct Tax Code 2025. Understand the impact on tax computation, audit, and ERP systems.
Section 271AAD Penalty Guide: Bogus Invoices & The New Tax Code
A professional compliance guide by senior tax advisors on the 100% penalty for bogus invoices under Section 271AAD and the transition to the Direct Tax Code 2025.
Direct Tax Code 2025: Cash Payments Over ₹10,000 Rule Continues
A professional compliance guide for businesses on the 100% disallowance for cash expenses over Rs 10,000 under the new Direct Tax Code 2025, transitioning from Section 40A(3).
DTC 2025 & Audit Trail Mandate: A Corporate Compliance Guide for 2026
A professional guide for Indian companies on the mandatory audit trail (edit log) software requirement under the new Direct Tax Code 2025, effective 2026. Learn about compliance, penalties, and action plans.
Permanent Establishment (PE) Risk Guide for Foreign Companies in India 2026
A professional guide for foreign companies on mitigating Permanent Establishment (PE) risks under India's Income Tax Act. Covers modern PE triggers and compliance.
MSME 45-Day Payment Rule: A Guide to the New Tax Disallowance
A professional compliance guide on the new tax rules disallowing deductions for delayed payments to MSMEs. Understand the impact on corporate tax and the steps to ensure compliance.
Form 3CD Changes for MSME Dues: A 2026 Compliance Guide
A detailed professional guide for corporate compliance regarding the changes in Form 3CD for MSME dues and the transition from the Income Tax Act 1961 to the Direct Tax Code 2025.
Section 234E TDS Late Fee: A Corporate Compliance Guide for 2026
A professional guide for businesses on navigating the Section 234E penalty for late TDS returns under the Income Tax Act. Understand the fee, penalties, and action plan.
Mastering the 45-Day MSME Payment Rule: A 2025-26 Compliance Guide
A detailed guide for corporations on navigating Section 43B(h) of the Income Tax Act. Learn how to avoid tax disallowance on MSME payments using TallyPrime.
Guide to Section 194H TDS on Brokerage: New 2% Rate for 2026
A professional compliance guide for the transition to the new 2% TDS rate and ₹20,000 threshold for brokerage under Section 194H, aligning with the proposed Direct Tax Code 2025.
Udyam Certificate Checks: A Professional's Guide to IT Act 2025
Expert compliance guide for corporate tax advisors and CFOs on transitioning Udyam certificate verification from the Income Tax Act 1961 to the new Direct Tax Code 2025.
Direct Tax Code 2025: Guide to Statutory Due Dates & Compliance
A professional guide for corporations on navigating the transition from the Income Tax Act 1961 to the new Direct Tax Code 2025, focusing on statutory dues and compliance.
Slump Sale Under New Tax Code 2025: A Guide for Corporate Compliance
A professional guide for businesses on the transition of slump sale taxation from Section 50B of the Income Tax Act 1961 to the new Direct Tax Code 2025. Covers compliance, audit, and strategy.
Section 195 TDS Guide: Navigating the Direct Tax Code 2025
A professional compliance guide for corporations on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025, focusing on TDS on payments to non-residents under Section 195.
Section 115BAA vs 115BAB: A 2026 Corporate Tax Guide
Expert CA analysis on choosing the right corporate tax regime in 2026. Compare tax rates, MAT, and deductions under Section 115BAA vs 115BAB vs the standard slab.
MSME 15-Day Payment Rule: A Corporate Guide to Section 43B(h)
A professional guide for businesses on the new MSME 15/45 day payment rule under Section 43B(h) of the Income Tax Act. Understand the tax disallowance, audit requirements, and necessary compliance steps.
DTC 2025 Compliance Guide: 43B(h) Vendor Payments & 194H TDS Changes
A professional guide for CAs and Financial Controllers on transitioning from the Income Tax Act 1961 to the Direct Tax Code 2025, focusing on MSME vendor payments (Sec 43B(h)) and TDS on brokerage (Sec 194H).
Direct Tax Code 2025: A Corporate Guide to Automating Payments
A professional compliance guide for corporations on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025, focusing on ERP updates and automating payments.
LLP vs Private Limited: Tax Guide to the New Direct Tax Code 2025
A detailed professional analysis comparing LLP and Private Limited company taxation under the proposed Direct Tax Code 2025. Understand the impact on tax rates, due dates, and compliance.
DTC 2025 & TallyPrime: Guide to MSME Payment Tax Ledgers
A professional compliance guide for setting up tax ledgers in TallyPrime for MSME payments under the new Direct Tax Code 2025, transitioning from the Income Tax Act 1961.
Transfer Pricing Audit: A Guide to Form 3CEB & DTC 2025 Transition
A professional guide for the transition from Income Tax Act 1961 to Direct Tax Code 2025, focusing on Section 92E, Form 3CEB deadlines, and the new transfer pricing examination process.
Zoho Books vs TallyPrime: Best ERP for MSME Tax Compliance 2026
Expert CA analysis on choosing between Zoho Books and TallyPrime for MSME compliance under Section 43B(h) and mandatory audit trail rules. Make the right choice for 2026.
MAT Credit Carry Forward: Understanding the 15-Year Rule in DTC 2025
A professional guide on the transition of Minimum Alternate Tax (MAT) credit carry-forward rules from the Income Tax Act 1961 to the new Direct Tax Code 2025. Learn about the 15-year rule.
MSME Dues & Section 43B(h): A Guide to the New Tax Disallowance Rules
A professional compliance guide on the impact of Section 43B(h) on MSME payments. Understand the new 15/45 day payment rule and how it affects tax deductions for both capital & revenue expenditure.
DTC 2025: Guide to Presumptive Tax for Non-Resident Shipping (Sec 44B)
Expert analysis on the transition from Income Tax Act 1961 (Sec 44B/44BBA) to the Direct Tax Code 2025 for non-resident shipping and aircraft operators.
Guide to Section 115BBF & Direct Tax Code 2025 on Patent Royalties
A professional compliance guide by senior tax advisors on the transition from Section 115BBF of the 1961 Act to the new Direct Tax Code 2025 for patent royalty taxation.
DTC 2025: Section 45(b)(8) & MSME Payments - A Guide for CFOs
Expert analysis on the shift from Sec 43B(h) to Sec 45(b)(8) of the Direct Tax Code 2025. Understand the permanent disallowance rule for MSME payments and its impact on working capital.
Direct Tax Code 2025: The Ultimate MSME Transition Guide
A professional guide for MSMEs on transitioning from the Income Tax Act 1961 to the Direct Tax Code 2025. Covers tax rates, ERP compliance using Tally Prime, and a CFO action plan.
ICDS Compliance Checklist for the New Direct Tax Code 2025
A professional guide for CFOs on transitioning ICDS compliance from the Income Tax Act 1961 to the new Direct Tax Code 2025. Includes an action plan.
DTC 2025: Software Updates for Form 3CB-3CD Tax Audit
Expert guide on migrating from Income Tax Act 1961 to Direct Tax Code 2025. Detailed analysis of Form 3CB-3CD software updates, ERP needs & corporate action plan.
DTC 2025: Navigating Buyback Tax Transition from Section 115QA
Expert guide for companies on transitioning Section 115QA buyback tax to Direct Tax Code 2025. Understand old vs. new law, audit impacts, and action plans for compliance.
DTC 2025 & Section 43B(h): Future of MSME Payments
Navigate the transition from Income Tax Act 1961's Section 43B(h) to Direct Tax Code 2025. Expert guide on corporate compliance for timely MSME payments and ERP readiness.
Sections most relevant to Corporate Compliance
Direct DTC 2025 mapping for the sections referenced across these guides.
Audit of accounts of certain persons carrying on business or profession
→ DTC 2025: Sec 51
Computation of income from international transaction having regard to arm's length price
→ DTC 2025: Sec 180
Special provision for payment of tax by certain companies (Minimum Alternate Tax - MAT)
→ DTC 2025: Sec 130
Mode of undertaking transactions (Rs. 2 Lakh Cash Limit)
→ DTC 2025: Sec 332
Penalty for failure to comply with the provisions of section 269SS
→ DTC 2025: Sec 351
Interest for default in payment of advance tax
→ DTC 2025: Sec 271