# PK

> Income Tax, GST, MCA & Tax Compliance Guides by PK


## Posts

- [Form 35 Income Tax Appeal Filing Before CIT Appeals: Rules & Procedure](https://caprahladkumar.com/form-35-income-tax-appeal-filing-cit-appeals-procedure/): Comprehensive guide to Form 35 Income Tax Appeal filing before CIT Appeals, statement of facts, 30-day limitation, condonation of delay, and faceless procedure.
- [Related Party Transactions Under Section 188: Rules & Approvals](https://caprahladkumar.com/related-party-transactions-section-188-companies-act-rules/): Exhaustive governance guide to Related Party Transactions Under Section 188: Audit Committee approvals, arm's length criteria, Board resolutions & AOC-2.
- [GST Demand Notice Section 73 vs 74: Time Limits & Penalty Defense](https://caprahladkumar.com/gst-demand-notice-section-73-vs-74-penalties-time-limits/): Strategic guide to GST Demand Notice Section 73 vs 74: statutory limitation periods, fraud vs bona fide defense, penalty waivers, and DRC-01 response.
- [Section 50C Stamp Duty Value vs Actual Consideration: 10% Safe Harbor](https://caprahladkumar.com/section-50c-stamp-duty-value-safe-harbor-rules/): Complete legal and tax guide to Section 50C Stamp Duty Value: 10% safe harbor margin, circle rate mismatches, Valuation Officer reference, and defense.
- [Form 15CA and Form 15CB: Foreign Remittance Rules & CA Verification](https://caprahladkumar.com/form-15ca-15cb-foreign-remittance-rules-ca-verification/): Detailed procedural guide to Form 15CA and Form 15CB: foreign remittance thresholds, CA certification under Rule 37BB, DTAA benefits, and filing steps.
- [Mandatory ISD Under GST: Credit Distribution & Cross Charge Rules](https://caprahladkumar.com/mandatory-isd-under-gst-credit-distribution-rules/): Exhaustive statutory guide to Mandatory ISD under GST: credit distribution mechanics, Section 20 amendments, ISD vs Cross Charge, and branch allocation.
- [Section 194R TDS on Business Perks: Thresholds & Guidelines](https://caprahladkumar.com/section-194r-tds-business-perks-guidelines/): Complete compliance guide to Section 194R TDS on business perks and benefits: ₹20,000 threshold, valuation rules, dealer incentives, and CBDT guidelines.
- [MCA Company Strike Off Under Section 248: Form STK-2 Filing Rules](https://caprahladkumar.com/mca-company-strike-off-section-248-form-stk-2-rules/): Authoritative guide to voluntary MCA company strike off under Section 248, Form STK-2 procedure, mandatory indemnity bonds, ROC clearance, and timelines.
- [TDS Section 194C vs 194J: Rates, Limits & Distinction Criteria](https://caprahladkumar.com/tds-section-194c-vs-194j-rates-limits-distinction-criteria/): Comprehensive analysis of TDS Section 194C vs 194J, contractor vs professional fee classification, 1% vs 2% vs 10% rates, and Section 40(a)(ia) disallowances.
- [GST Registration Revocation Under Rule 23: Time Limits & Procedure](https://caprahladkumar.com/gst-registration-revocation-rule-23-time-limits-procedure/): Comprehensive guide to GST registration revocation under Rule 23, Section 30 time limits, condonation of delay, Form REG-21, and restoration procedure.
- [Trust Registration Under Section 12AB & 80G: Form 10A vs 10AB Rules](https://caprahladkumar.com/trust-registration-section-12ab-80g-form-10a-vs-10ab-rules/): Comprehensive guide to charitable trust registration under Section 12AB and 80G, Form 10A vs Form 10AB rules, renewal deadlines, and compliance checklist.
- [Significant Beneficial Ownership SBO Rules: Form BEN-2 & Penalties](https://caprahladkumar.com/significant-beneficial-ownership-sbo-rules-form-ben-2-penalties/): Comprehensive guide to Significant Beneficial Ownership (SBO) compliance under Section 90, Form BEN-1 declarations, Form BEN-2 filing, and MCA penal defenses.
- [Section 54F Exemption on Long-Term Capital Gains: Rules & Limits](https://caprahladkumar.com/section-54f-exemption-long-term-capital-gains-rules-limits/): Complete guide to Section 54F long-term capital gains exemption on sale of shares, gold, and commercial assets, reinvestment rules, and the ₹10 Crore statutory cap.
- [GSTR-9 and GSTR-9C Annual Return Filing: Turnover Limits & Checklist](https://caprahladkumar.com/gstr-9-gstr-9c-annual-return-filing-turnover-limits-checklist/): Comprehensive guide to GSTR-9 and GSTR-9C annual return filing, turnover exemption limits, Table 8A ITC reconciliation, late fees, and year-end checklist.
- [Section 148 Reassessment Notices: New Time Limits & Defense Strategies](https://caprahladkumar.com/section-148-reassessment-notices-time-limits-defense-strategies/): Comprehensive guide to Section 148 income tax reassessment notices, Section 148A enquiry, new 3 vs 5 year time limits, and taxpayer defense strategies.
- [AIS and Form 26AS: Reconciliation Guide, Feedback Rules & Mismatches](https://caprahladkumar.com/ais-form-26as-reconciliation-guide-feedback-rules/): Comprehensive guide to reconciling Annual Information Statement (AIS) and Form 26AS, submitting online feedback, resolving SFT errors, and avoiding tax notices.
- [New vs Old Tax Regime: Slab Comparison, Deductions & Form 10-IEA Rules](https://caprahladkumar.com/new-vs-old-tax-regime-slab-comparison-form-10-iea-rules/): Comprehensive comparison of New vs Old Tax Regime under Section 115BAC, updated tax slabs, ₹75,000 standard deduction, deductions forgone, and Form 10-IEA.
- [MCA Director KYC DIR-3 Rules: Filing Deadlines, Penalties & Reactivation](https://caprahladkumar.com/mca-director-kyc-dir-3-deadlines-penalties-reactivation/): Authoritative guide to MCA Director KYC (DIR-3 KYC) compliance, Web vs e-Form requirements, 30 September deadline, ₹5,000 penalty, and DIN reactivation steps.
- [GST DRC-01B and DRC-01C Notices: Mismatch Rules & Response Procedure](https://caprahladkumar.com/gst-drc-01b-drc-01c-notices-mismatch-rules-response-procedure/): Detailed guide to handling GST DRC-01B and DRC-01C mismatch notices, Rule 88C/88D compliance, 7-day reply timelines, Part B filing, and penalty prevention.
- [Updated ITR-U Under Section 139(8A): Rules, Deadlines & Tax Calculation](https://caprahladkumar.com/updated-itr-u-section-139-8a-rules-deadlines-tax-calculation/): Expert guide to filing Updated ITR-U under Section 139(8A), eligibility criteria, 24-month deadlines, 25% vs 50% additional tax calculation, and exclusions.
- [Section 43B(h) MSME 45-Day Payment Rule: Tax Impact & Compliance](https://caprahladkumar.com/section-43b-h-msme-45-day-payment-rule-tax-impact/): Detailed guide to Section 43B(h) MSME 45-day payment rule, disallowances on delayed supplier payments, MSMED Act criteria, and year-end compliance.
- [Cash Transaction Limits Under Income Tax: Section 269SS, 269ST & 269T](https://caprahladkumar.com/cash-transaction-limits-section-269ss-269st-269t/): Comprehensive analysis of cash transaction limits under income tax: Section 269SS loans, Section 269ST ₹2 Lakh cap, Section 269T repayments, and penalties.
- [GST E-Invoicing Rules: Turnover Limits, IRN & Penalties Explained](https://caprahladkumar.com/gst-e-invoicing-rules-turnover-limits-irn-penalties/): Authoritative guide to GST e-invoicing rules, turnover threshold limits, mandatory IRN generation, QR codes, and non-compliance penalty implications.
- [Capital Gains on Real Estate: Section 54 and 54EC Rules Explained](https://caprahladkumar.com/capital-gains-real-estate-section-54-54ec-rules/): Comprehensive guide to capital gains on real estate, Section 54, 54EC, and 54F tax exemptions, reinvestment timelines, and Capital Gains Account Scheme rules.
- [MCA Annual Filings: Form AOC-4, MGT-7 Deadlines & Compliance Rules](https://caprahladkumar.com/mca-annual-filings-aoc-4-mgt-7-deadlines-rules/): Authoritative guide to MCA annual filings for private companies: Form AOC-4, MGT-7, mandatory attachments, statutory deadlines, and penalty mitigation.
- [Tax Audit Due Date Extended to 21 October 2026: Who Gets Extra Time and What to Do Now](https://caprahladkumar.com/tax-audit-due-date-extended-21-october-2026/): The tax audit due date for AY 2026-27 is now 21 October 2026 and the ITR date for audit cases is 21 November, per CBDT Circular 07/2026. See who is covered.
- [Income-tax Act 2025 Explained: What Changed From 1 April 2026 and How the Transition Works](https://caprahladkumar.com/income-tax-act-2025-changes-transition/): The Income-tax Act 2025 replaced the 1961 Act on 1 April 2026. See what changed, the new tax year, which Act applies to your return and a checklist.
- [TDS Under Section 194Q vs TCS Under Section 206C(1H): Rules & Limits](https://caprahladkumar.com/tds-section-194q-vs-tcs-section-206c-1h-rules-limits/): Expert comparison of TDS under Section 194Q vs TCS under Section 206C(1H), transaction thresholds, order of precedence, and penalty avoidance strategies.
- [Presumptive Taxation Under Section 44AD and 44ADA: Eligibility & Limits](https://caprahladkumar.com/presumptive-taxation-section-44ad-44ada-eligibility-limits/): Comprehensive analysis of presumptive taxation under Section 44AD and 44ADA, enhanced turnover limits, profit thresholds, and advance tax rules.
- [GST Input Tax Credit Reconciliation: Rule 36(4) and GSTR-2B Rules](https://caprahladkumar.com/gst-input-tax-credit-reconciliation-gstr-2b/): Comprehensive guide to GST Input Tax Credit reconciliation under Rule 36(4) and GSTR-2B, mismatch resolution, invoice matching, and audit preparedness.
- [Tax Audit Thresholds Under Section 44AB: Rules, Limits & Penalties](https://caprahladkumar.com/tax-audit-thresholds-section-44ab-limits-rules/): Authoritative guide to tax audit thresholds under Section 44AB, the ₹10 Cr digital turnover rule, limits for professionals, and Section 271B penalty defense.
- [Advance Tax for Professionals: Calculation Rules, Due Dates & Penalties](https://caprahladkumar.com/advance-tax-professionals-calculation-rules/): Complete practical guide to advance tax for professionals under Section 44ADA and standard rules, including installment due dates and interest calculation.

## Pages

- [Disclaimer](https://caprahladkumar.com/disclaimer/): All information, articles, checklists, calculation templates, and guides published on PK (caprahladkumar.com) are provided solely for general educational and informational purposes.
- [Contact Us](https://caprahladkumar.com/contact/): We welcome inquiries, feedback, editorial suggestions, and corrections from our readers, taxpayers, and finance professionals.
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