Insights
Plain-English notes on tax, audit, and compliance.
Written by partners. Updated when the law actually changes.
GSTR-9 for FY 2025-26: a CFO's checklist
What to reconcile before the 31 December deadline, and the three places we've seen mismatches in the last filing season.
Read article →New tax regime vs. old: what changed in Budget 2026
A side-by-side for salaried employees, and a separate one for founders drawing salary plus dividend.
Read article →ESOP taxation for early-stage Indian startups
Grant, vest, exercise, and exit — when each event is taxable, at what rate, and what to plan for.
Read article →Ind AS for first-time adopters: what trips people up
Five line items where the carve-out from IGAAP causes the most rework on first-year audit.
Read article →ODI rules for Indian companies setting up abroad
A walk-through of the 2022 rules — what you can and can't do without RBI approval.
Read article →When to claim a refund under inverted duty structure
The arithmetic, the form, and the documentation officers tend to ask for.
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