Bookkeeping
10 Jun 2026
Accounts Payable Automation in India — Beyond Faster Payments
How AP automation solves Indian compliance: vendor TDS (194C/194J) calculation, GSTR-2B tax credit matching, and MSME 45-day rule compliance.
Read Article →The BatchWise Blog
Bookkeeping
10 Jun 2026
Transitioning to Cloud Accounting: Tally on AWS vs Zoho Books
Guide for Indian SMEs migrating from desktop Tally to cloud accounting. Compares Tally on AWS with Zoho Books for remote collaboration and API integration.
Read Article →
Guides
9 Jun 2026
Electronic Tax Identification Number in India: PAN, TAN, and GSTIN Explained
Confused about Indian tax IDs? A guide for foreign businesses on PAN (Income Tax), TAN (TDS), and GSTIN (Indirect Tax) requirements.
Read Article → Guides
9 Jun 2026
GST Registration for Foreign Online Service Providers (OIDAR)
A complete guide on GST compliance for foreign businesses selling SaaS, digital content, and online services in India under the OIDAR scheme.
Read Article → Guides
9 Jun 2026
Repatriation of Profits & Dividends from an Indian Subsidiary
How to legally move money out of your Indian Private Limited Company to a foreign parent entity via dividends, royalties, and buybacks.
Read Article → Guides
9 Jun 2026
Setting Up a Foreign Subsidiary in India: Tax Implications
A guide on the tax implications of setting up a Wholly Owned Subsidiary (WOS) in India, including corporate tax rates, transfer pricing, and compliance.
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TDS
9 Jun 2026
Section 195: TDS on Foreign Payments (Royalties, FTS, Dividends)
A complete guide to Section 195 TDS on payments to non-residents. Covers DTAA benefits, TRC requirements, Form 15CA/15CB, and Form 27Q filing.
Read Article → Guides
29 May 2026
Fractional CFO Cost in India (2026) — Retainer, Hourly & Project Pricing
Fractional CFO cost in India 2026 — monthly retainer bands by stage, hourly & project pricing, discovery fees, and how it compares to a full-time CFO.
Read Article → Guides
29 May 2026
How Much Does a CA Charge for a Small Business in India? — 2026 Pricing Guide
Indian CA fees 2026 — GST ₹999, ITR from ₹999, monthly accounting ₹1,999-7,499, GSTR-9 ₹5,999. Local vs online CA pricing benchmarked May 2026.
Read Article → Guides
29 May 2026
Online CA vs Local CA in India — When to Use Each (2026 Comparison)
Online CA vs local CA for Indian SMEs — online wins routine compliance; local wins court, representation, audit fieldwork. Decision framework + benchmarks.
Read Article → Guides
29 May 2026
How to Switch Your Accountant in India — 10-Step Checklist (2026)
Switch CA without disrupting books — 10-step checklist: opening balances, chart of accounts, GST + TDS handover, ROC, no-objection, retention rules.
Read Article → Guides
29 May 2026
Virtual CFO vs Fractional CFO vs Full-Time CFO — India Buyer's Guide (2026)
Virtual, fractional, full-time or outsourced CFO for Indian SMEs and startups — scope, cost bands, when each fits, and how to choose.
Read Article → Guides
29 May 2026
What Does a Virtual CFO Do? — Scope & Responsibilities for Indian SMEs (2026)
What a virtual CFO actually does for an Indian SME or startup — FP&A, cash flow, fundraising, board reporting, lender relations — and what they don't.
Read Article → Guides
29 May 2026
When Does a Startup or SME Need a CFO? — India Signals & Timing (2026)
The triggers that mean an Indian startup or SME needs a CFO — fundraising, ₹5–10cr revenue, debt covenants, multi-entity — and why fractional comes first.
Read Article →
GST
29 May 2026
GST Registration Threshold Limit FY 2025-26 — ₹40L Goods / ₹20L Services (CBIC)
GST registration limit FY 2025-26: ₹40 lakh goods, ₹20 lakh services, ₹10 lakh special-category. CGST Sec 22 + CBIC N/N 10/2019-CT — official source.
Read Article → TDS
29 May 2026
194-IB TDS on Rent FY 2025-26 — 2% Rate, ₹50k Threshold, Form 26QC (Individuals/HUF)
Section 194-IB (194IB) TDS FY 2025-26: 2% on rent above ₹50k/month by individual/HUF tenants. Once-a-year deduction via Form 26QC; PAN-based, no TAN required.
Read Article → TDS
29 May 2026
194C in IT Act 2025 — Contractor TDS 1%/2%, ₹30k/₹1L Threshold FY 2025-26
Section 194C TDS FY 2025-26: 1% individual/HUF, 2% firm/partnership. ₹30k single-bill, ₹1L aggregate. IT Act 2025 → §393. Transporter + AMC rules covered.
Read Article → TDS
29 May 2026
194I TDS on Rent FY 2025-26 — 10% Land, 2% Plant & Machinery, ₹50k/Month
Section 194I TDS FY 2025-26 (IT Act 2025): 10% land/building, 2% plant & machinery, ₹50k/month per-landlord. CBDT circular — GST excluded if shown separately.
Read Article → TDS
29 May 2026
194Q TDS on Purchase of Goods FY 2025-26 — 0.1%, ₹50L Threshold, ₹10cr Gate
Section 194Q TDS FY 2025-26 (IT Act 2025 → §393): 0.1% on goods, ₹10cr buyer-turnover gate, ₹50L per-seller threshold. Overrides 206C(1H) — flowchart inside.
Read Article → TDS
29 May 2026
194J in IT Act 2025 — TDS 10% Professional / 2% Technical, ₹50k Threshold FY 2025-26
Section 194J TDS FY 2025-26: 10% professional, 2% technical (194JA/JB split). ₹50k per-nature threshold (FA 2025). IT Act 2025 → §393. Director sitting fees.
Read Article → TDS
29 May 2026
194T TDS on Partner Remuneration/Salary FY 2025-26 — 10% Over ₹20,000
Section 194T TDS FY 2025-26: 10% on partner remuneration + salary above ₹20k per-partner-per-FY (firms + LLPs). IT Act 2025 → §393. Effective 1 April 2025.
Read Article → Guides
27 May 2026
EU CBAM Default Emissions Values Reference 2026 — Iron, Steel, Aluminium, Cement, Fertilisers, Hydrogen by HS Code for Indian Exporters
EU CBAM default values 2026: six sectors (iron, steel, aluminium, cement, fertilisers, hydrogen), Reg 2023/1773 Annex IV, transitional → definitive period.
Read Article → Guides
27 May 2026
Hire a Financed Emissions Consultant in India 2026 — PCAF Build, BFSI Scope, Cost, Timeline
Hire financed emissions consultant India 2026: PCAF Third Edition (Dec 2025) inventory build, RBI Climate Risk Framework alignment, BFSI buyer focus, cost map.
Read Article → Guides
27 May 2026
Hire a BRSR Consultant in India 2026 — Cost, Process, What to Look For
Hire BRSR consultant India 2026: typical fees ₹2-25 lakh, scope split, what to look for, BatchWise ₹75K BRSR Core Assurance alternative, decision matrix.
Read Article → Guides
27 May 2026
Hire a CA for ITR Filing in India 2026 — Cost, Process, When You Actually Need One
Hire CA for ITR India 2026: typical fees ₹999-₹15,000, when DIY is enough, when full-service is needed, 8 questions to ask before hiring — decision frame.
Read Article → Guides
27 May 2026
Private Limited Company Incorporation in India 2026 — SPICe+ Form, MCA V3 Portal, Fees and the 7-15 Day Process
Pvt Ltd incorporation India 2026: SPICe+ on MCA V3, Part A name reservation + Part B + e-MOA/e-AOA/AGILE-PRO-S, fees, 2-director rule, 7-15 day timeline.
Read Article → Guides
27 May 2026
State-Wise Stamp Duty for Company Incorporation in India 2026 — MoA + AoA Reference for SPICe+ Filings
State-wise stamp duty MoA + AoA Pvt Ltd company incorporation India 2026: Delhi, Maharashtra, Karnataka, Tamil Nadu and more, with SPICe+ filing context.
Read Article → Guides
27 May 2026
Sustainability Software for Indian Listed Entities 2026 — Buyer's Guide (Sprih, Breathe ESG, Snowkap, Persefoni, Watershed, Workiva, Sweep)
ESG software for Indian listed entities 2026: India-built (Sprih, Breathe ESG, Snowkap) vs global (Persefoni, Watershed, Sweep, Workiva) — decision matrix.
Read Article → Guides
27 May 2026
Trademark Registration in India 2026 — Form TM-A, Fees, Classes, and the 18-Month Process Explained
Trademark India 2026: Form TM-A ₹4,500 (individual/MSME) or ₹9,000 (company) per class, NICE class, 12-18 month process, opposition + renewal walkthrough.
Read Article → Guides
27 May 2026
Udyam / MSME Registration India 2026 — Revised Classification Limits (Effective 1 April 2025) + Process + Benefits
Udyam MSME India: revised Micro/Small/Medium limits (1 April 2025), free portal process, 12-digit URN, Section 43B(h) leverage, benefits map for 2026.
Read Article →
Income Tax
27 May 2026
Income Tax Act 2025 — Transition from Income-Tax Act 1961 (Effective 1 April 2026): Section-by-Section Mapping + Forms
IT Act 2025 transition India: 1961 Act repealed 1 April 2026. Section mapping 194C→393, 195(6)→397(3)(d), 44AB→63, 80C→123. New Form 144/145/146.
Read Article → TDS
27 May 2026
India DTAA TDS Rates by Country 2026 — Section 195 Withholding Reference (Royalty, FTS, Interest, Dividend) + Form 10F + TRC Process
DTAA TDS rates India 2026: Section 195 withholding for royalty, FTS, interest, dividend. Form 10F + TRC requirement; treaty-benefit lookup process.
Read Article → Guides
26 May 2026
Should I File Taxes Myself or Hire a CA in India? — DIY vs Assisted vs Full-Service (2026 Buyer's Guide)
DIY (IT portal, Quicko, ClearTax) vs assisted (Tax2Win, TaxBuddy, IndiaFilings) vs full-service CA (local, BatchWise) — decision matrix + costs FY 2025-26.
Read Article → Guides
26 May 2026
ISSA 5000 Transition Guide for Indian Assurance Partners (ISAE 3410 Retires 15 Dec 2026)
IAASB ISAE 3410 retires 15 Dec 2026; ISSA 5000 takes over. ICAI SAE 3410 continues. What Indian CA firms need to do for dual-jurisdiction engagements.
Read Article → Income Tax
26 May 2026
Income Tax Act 2025 — SME Owner's Primer (Effective 1 April 2026): What Changes + What to Do Now
IT Act 2025 plain-English SME guide: 5 biggest changes from 1 April 2026, FY 2025-26 transition rules, action checklist. Companion to the section-mapping memo.
Read Article → Guides
25 May 2026
BRSR Core Assurance Providers in India — How to Choose (2026)
Buyer's guide to BRSR Core Assurance providers: Big-4, Tier-2 audit firms, ESG specialists (Consultivo, Uniqus), statutory-auditor path, BatchWise coordination.
Read Article → Guides
24 May 2026
SME Compliance Providers in India — How to Choose (2026 Buyer's Guide)
Buyer's guide to SME compliance providers in India: IndiaFilings, Vakilsearch, ClearTax, Quicko, Tax2Win, BatchWise. When to use each + services we don't offer.
Read Article → GST
19 May 2026
GST Blocked Credits under Section 17(5) — The Negative List for FY 2025-26
Section 17(5) blocked credits: motor vehicles, food + catering, building construction, employee benefits, gifts — full list + plant-machinery exception.
Read Article → GST
19 May 2026
GSTR-9 + GSTR-9C FY 2024-25 — Due 31 Dec 2025, ₹2cr Permanent Exemption (N/N 15/2025-CT)
GSTR-9 above ₹2cr AATO (₹2cr permanently exempt per N/N 15/2025-CT 17 Sep 2025); GSTR-9C above ₹5cr. Due 31 Dec 2025 FY 2024-25. IMS-based ITC auto-populate.
Read Article → TDS
19 May 2026
Section 192 — TDS on Salary, Average Rate, Slabs + Form 24Q (FY 2025-26)
Section 192 TDS on salary FY 2025-26: average-rate computation, FA 2025 New Regime slabs, ₹75k standard deduction, ₹12L 87A rebate, Form 24Q + Form 16.
Read Article → Bookkeeping
19 May 2026
Bookkeeping for Indian SMEs — Pillar Guide (Methods, Tools, Compliance)
SME bookkeeping in India: Section 128 + Section 44AA + Rule 6F obligations, Tally vs Zoho vs Marg, chart of accounts, monthly closing, audit landscape.
Read Article → Bookkeeping
19 May 2026
Chart of Accounts Setup in Tally + Zoho Books for Indian SMEs
Chart of accounts for Indian SMEs: Tally vs Zoho structure, GST + TDS section-wise ledgers, 3 industry templates, migration steps.
Read Article → Bookkeeping
19 May 2026
Monthly Book Closing Checklist for Indian SMEs — 13-Step Discipline
13-step monthly book closing for Indian SMEs: bank + GST + TDS + inventory reconciliation, depreciation, provisions, lock-period mechanics in Tally + Zoho.
Read Article → Bookkeeping
19 May 2026
Statutory Audit vs Tax Audit vs Internal Audit — India FY 2025-26
Statutory (Sec 139) vs Tax (Sec 44AB) vs Internal (Sec 138) audit: FY 2025-26 thresholds, Form 3CA/3CB/3CD, Sec 271B penalty, independence rules, 60-day prep.
Read Article → GST
18 May 2026
GST Composition Scheme Eligibility FY 2025-26 — Thresholds, Rates, Restrictions + Common Pitfalls
GST Composition Scheme FY 2025-26: ₹1.5cr / ₹50L thresholds, 1%/5%/6% rates, restrictions (no inter-state, no ITC, no e-commerce), CMP-08 + GSTR-4 cadence.
Read Article → GST
18 May 2026
GST E-way Bill — Rule 138 Mechanics for FY 2025-26
E-way Bill under Rule 138: ₹50k inter-state threshold, Part A/B mechanics, 1-day-per-200km validity, Rule 138E blocking on non-filing of returns.
Read Article → GST
18 May 2026
GSTR-3B Summary Return Filing FY 2025-26 — Due Dates, Tables, ITC Auto-Population + Common Errors
GSTR-3B FY 2025-26: due dates monthly vs QRMP, table-wise structure, ITC auto-population from GSTR-2B, late fee + interest, common reconciliation errors.
Read Article → GST
18 May 2026
GSTR-2A vs GSTR-2B Reconciliation + IMS Walkthrough (FY 2025-26)
GSTR-2A (dynamic) vs GSTR-2B (static, Section 16(2)(aa) reference) + Invoice Management System (IMS, default GSTR-2B feeder since Oct 2024).
Read Article → GST
18 May 2026
GSTR-1 Monthly + Quarterly Filing FY 2025-26 — Due Dates, Tables, IFF + E-Invoice Auto-Flow
GSTR-1 FY 2025-26: monthly (11th) vs QRMP (13th) due dates, all 14 tables, Invoice Furnishing Facility, e-invoice IRN auto-flow, late fee + amendments.
Read Article → GST
18 May 2026
HSN and SAC Codes under Indian GST — Classification, Reporting Thresholds + Common Pitfalls (FY 2025-26)
HSN + SAC codes under Indian GST for FY 2025-26: structure, 4 vs 6 vs 8 digit thresholds, SAC mapping, GSTR-1 Table 12 reporting, post-GST-2.0 rate impact.
Read Article → GST
18 May 2026
GST ITC Reversal — Rules 42 + 43 Common Credit Apportionment (FY 2025-26)
Rule 42 (inputs/services) + Rule 43 (capital goods, 60-month spread) common-credit apportionment when supplies are mixed taxable + exempt; annual true-up.
Read Article → Income Tax
18 May 2026
HRA Exemption Calculation FY 2025-26 — Old Regime Formula, Metro vs Non-Metro, Parents-Rent + Worked Examples
HRA exemption FY 2025-26 (Old Regime only): Rule 2A least-of-three formula, 4 metro cities (50% vs 40%), parents-rent rules, landlord PAN threshold.
Read Article → Income Tax
18 May 2026
Section 24(b) Home Loan Interest Deduction FY 2025-26 — SOP vs LOP, Pre-Construction Rules, Joint Loan Mechanics
Section 24(b) FY 2025-26 (Old Regime): ₹2L SOP cap, full LOP deduction, pre-construction 5-installments, ₹2L loss set-off cap, joint-loan claim.
Read Article → Income Tax
18 May 2026
Sections 54 + 54F — Capital Gains Exemption on Property Reinvestment (FY 2025-26)
Section 54 (sell house, reinvest gain) + Section 54F (sell other LTCA, reinvest net consideration): time windows, ₹10cr cap, CGAS, post-July 2024 12.5% LTCG.
Read Article → Income Tax
18 May 2026
Section 80C Deductions Old Regime — FY 2025-26 Eligibility, Sub-limits + Breakeven vs New Regime
Section 80C deductions FY 2025-26: ₹1.5L cap, eligible investments + payments, ₹50k 80CCD(1B) NPS slot, ₹75k vs ₹50k std deduction, old vs new breakeven.
Read Article → Income Tax
18 May 2026
Section 80D FY 2025-26: ₹25k / ₹50k / ₹1L Limits — Medical Insurance Deduction
Section 80D FY 2025-26 (Old Regime): ₹25k self+family, ₹50k senior parents, ₹1L if both. Preventive ₹5k sub-limit. Payment mode rules. Senior medical.
Read Article → Income Tax
18 May 2026
Section 80E Deduction — Interest on Education Loan (FY 2025-26)
Section 80E: deduction for interest on education loan, no monetary cap, 8 consecutive years from first repayment, Old Regime only, approved-lender requirement.
Read Article → Income Tax
18 May 2026
Section 87A Rebate FY 2025-26 — Old vs New Regime Limits, Marginal Relief + Capital Gains Restriction
Section 87A FY 2025-26: ₹60k rebate up to ₹12L (new) + ₹12,500 up to ₹5L (old, unchanged), marginal relief, why rebate is blocked on LTCG/STCG special rates.
Read Article → Income Tax
18 May 2026
Sections 234A / 234B / 234C — Interest on Tax Late-Payment + Deferment (FY 2025-26)
234A (1%/mo late filing), 234B (advance-tax shortfall, 90% rule), 234C (installment deferment): triggers, presumptive + cap-gains carve-outs.
Read Article → TDS
18 May 2026
Section 194A — TDS on Interest Other Than Securities (FY 2025-26)
Section 194A: 10% TDS on interest other than securities. Finance Act 2025 raised thresholds — ₹1L for seniors, ₹50k non-seniors (banks), ₹10k other payers.
Read Article → TDS
18 May 2026
Section 194H — TDS on Commission + Brokerage (FY 2025-26)
Section 194H: 2% TDS on commission + brokerage paid to residents; ₹20,000 annual threshold (raised by Finance Act 2025); GST excluded if shown separately.
Read Article → TDS
18 May 2026
TRACES Portal Walkthrough — Complete Guide for Deductors + Deductees (FY 2025-26)
TRACES FY 2025-26: deductor (TAN) vs deductee (PAN) workflows, Form 16/16A/27D download, Form 26AS vs AIS, Section 234E late fee, correction statements.
Read Article → GST
17 May 2026
GST E-Invoicing in India — Applicability + IRP Mechanics + Common Errors
Complete guide to GST e-invoicing — ₹5 crore threshold, IRN generation via IRP, B2B mechanics, and common errors for FY 2025-26.
Read Article → GST
17 May 2026
Reverse Charge Mechanism (RCM) under GST — Section 9(3), 9(4), and ITC Mechanics
Complete guide to GST Reverse Charge Mechanism — Section 9(3) notified services, Section 9(4) real estate rules, self-invoicing, ITC interplay.
Read Article → Income Tax
17 May 2026
Capital Gains Tax in India — Post-July 2024 Regime for FY 2025-26 (AY 2026-27)
India's post-July 2024 capital gains regime — 12.5% LTCG, 20% STCG, real estate indexation grandfathering, and reporting for FY 2025-26.
Read Article → Income Tax
17 May 2026
ITR Form Selector Guide for AY 2026-27 — Decision Tree for Individuals + Businesses
Definitive AY 2026-27 decision tree for choosing between ITR-1, ITR-2, ITR-3, ITR-4 — covers F&O, NRI, capital gains, business income edge cases.
Read Article → Income Tax
17 May 2026
Presumptive Taxation under Sections 44AD + 44ADA — FY 2025-26 Eligibility, Rates, and Traps
Complete guide to India's presumptive taxation FY 2025-26 — Section 44AD + 44ADA eligibility, ₹3 crore threshold, 5-year lock-in trap.
Read Article → TDS
17 May 2026
Form 16 vs Form 16A vs Form 16B/16C/16D/27D — Complete TDS Certificate Guide for FY 2025-26
Complete TDS certificate guide for FY 2025-26 — Form 16, Form 16A, Form 16B, Form 16C, Form 16D, Form 27D + due dates + ITR filing usage.
Read Article → TDS
17 May 2026
TDS Rate Chart FY 2025-26 (AY 2026-27) — All Sections + IT Act 2025 Mapping
Complete TDS rate chart FY 2025-26 (AY 2026-27): new 194T 10%, 194H + 194-IB cut to 2%, 206AB removal. IT Act 2025 → Sec 393 mapping for all sections.
Read Article → GST
16 May 2026
GST in India — Complete Overview of the Goods and Services Tax Regime
India's GST 2.0 regime explained — post-Sep-2025 4-slab rate structure, registration thresholds, Input Tax Credit, returns, and compliance basics.
Read Article → GST
16 May 2026
GST Rates in India — Complete Guide to the Post-GST-2.0 Slab Structure
Deep-dive into India's GST 2.0 rate structure: the new 4-slab system (0%, 5%, 18%, 40%) effective 22 September 2025 — what changed and why.
Read Article → GST
16 May 2026
GST Input Tax Credit Rules: Section 16, 180-Day Reversal, 17(5) Blocks
GST ITC rules under Section 16 + 17(5): 4 eligibility conditions, GSTR-2B matching, 30-Nov annual deadline, 180-day reversal, blocked credits list.
Read Article → Income Tax
16 May 2026
Income Tax in India — FY 2025-26 (AY 2026-27) Complete Overview
Complete guide to Indian income tax for FY 2025-26 — new regime slabs, ₹60K Section 87A rebate, ITR forms, capital gains, deadlines.
Read Article → Income Tax
16 May 2026
New vs Old Tax Regime FY 2025-26 — Which One Should You Choose?
Side-by-side comparison of India's new vs old income-tax regimes for FY 2025-26 — slabs, ₹60K Section 87A rebate, breakeven analysis, worked examples.
Read Article → TDS
16 May 2026
TDS in India — FY 2025-26 (AY 2026-27) Complete Overview
Complete guide to India's TDS + TCS for FY 2025-26 — new Section 194T, rate cuts (194H, 194-IB), Section 206AB removal, return filing essentials.
Read Article → Guides
7 May 2026
Audit Evidence Documentation for BRSR — Working Papers, Reconciliation Walks, and Management Representations
How entity-side BRSR working files become audit-grade evidence: source-to-disclosure reconciliation, methodology documentation, testing trails, management reps.
Read Article → Guides
7 May 2026
BRSR Section A Pre-fill Workflow — Source Systems + Reconciliation
BRSR Section A pre-fill: source systems (MCA21, Annual Report, HRIS, CSR, prior-year BRSR), employees vs workers split, NIC mapping, year-on-year carry-over.
Read Article → Guides
7 May 2026
BRSR vs Integrated Reporting — How They Differ, Where They Overlap, and How Indian Entities Run Both
BRSR is SEBI's mandatory framework; Integrated Reporting is voluntary. How they compare, where data overlaps, how Indian listed entities run both.
Read Article → Guides
7 May 2026
DSC Signing for BRSR Reports — Authorised Signatory, Assurance Certificate, and Filing Workflow
How DSC signing works for BRSR PDF + XBRL filing on NEAPS / BSE Listing Centre, including the separate DSC for the partner CA firm's assurance certificate.
Read Article → Guides
7 May 2026
Scope 3 Emissions for Service Companies — Material Categories, Calculation, and BRSR Reporting
Operational walkthrough: Scope 3 inventory for IT, BPO, professional services, and financial services entities under GHG Protocol + BRSR P6 Leadership.
Read Article → Guides
6 May 2026
Materiality Assessment Walkthrough for BRSR
How to run a materiality assessment for BRSR — what SEBI expects, the four common methodologies, output deliverables, and audit-ready documentation.
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