Tax updates
Income Tax 2025: Key procedural reforms
The procedural changes most likely to affect day-to-day compliance for businesses and professionals in the first year of the new statute.
Read note →Considered reading on the changes worth paying attention to — published when there is something worth saying, not on a schedule. Written by the firm.
A comparative reading of the changes in the Income-tax Act, 2025 against the Income-tax Act, 1961 — what continues, what shifts, and what trustees should plan for in the year ahead.
Read the note →Updated through Q2 2026
The procedural changes most likely to affect day-to-day compliance for businesses and professionals in the first year of the new statute.
Read note →A primer on the consolidated chapter — definitions, registration, exemption mechanics and the consequences of non-compliance.
Read note →The arithmetic of marginal relief at the surcharge thresholds, with worked examples for individuals, companies and trusts.
Read note →Schedule FA, FEMA reporting and the consequences of omission. A working note for residents with overseas holdings.
Read note →The differences between books, GSTR-2B and GSTR-3B that are worth resolving before year-end, and how to document them.
Read note →How to think about employee stock options when you are still small — the disclosures, valuations and tax implications.
Read note →Section 02
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Section 03
Month-by-month due dates for direct tax, GST, TDS, MCA, labour and ESI filings. 12 pages.
Download ↓A working template to reconcile GSTR-2B with books and isolate the differences worth raising with vendors.
Download ↓A first-pass control matrix for businesses preparing for their first IFC review. Adaptable to manufacturing, services and trading.
Download ↓The compliance items that catch up with a young company — incorporation, ESOP, founder agreements, FEMA, GST registration.
Download ↓All downloads are general reference material. Apply with care to your specific situation.