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MSME Tax Audit in India: Final Form 3CD Season and What to Get Right Before Form 26 Arrives
MSMEs in India, subject to tax audit, must meet enhanced Form 3CD reporting requirements for FY 2025-26, including disclosures under Clauses 22 and 26 for MSME payments and Section 43B. From FY 2026-27, tax audits transition to Form 26 under the Income Tax Act 2025.
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DPDP (Removal of Difficulties) Order 2026 Clarifies Consent and Data Audit Requirements in India
The DPDP (Removal of Difficulties) Order 2026 makes targeted amendments to India's Digital Personal Data Protection Act 2023 clarifying consent requirements and the scope of data audit obligations for Significant Data Fiduciaries.
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Who Needs to File Form 26 in India? Tax Audit Rules, Thresholds and New Reporting Areas
India’s Income Tax Act 2025 introduces Form 26 as the new consolidated tax audit report, replacing Forms 3CD, 3CA, and 3CB. The new framework restructures tax audit reporting, expands data-related disclosures, and changes how businesses prepare for tax audit.
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Trademark Infringement in India: Protecting Company Names, Brands, and Business Interests
Trademark infringement can undermine a business’s brand identity and commercial interests. We explain trademark protection in India, registration and classification requirements, and key court decisions to help businesses safeguard their trademarks.
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EPFO Wage Ceiling Raised to INR 25,000 in India: What Changes for Mandatory Coverage and Payroll?
India has raised the employee provident fund (EPF) wage ceiling from INR 15,000 to INR 25,000, effective September 17, 2026. Learn how the change affects mandatory EPF coverage, employee contributions, payroll calculations, and employer compliance.
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RBI FEMA Export-Import Amendments Now in Effect: Key Changes for Businesses
The Reserve Bank of India (RBI) amendments to the FEMA regulations governing exports and imports took effect on 1 October 2026, introducing several new provisions. The changes affect exporters, importers, service businesses, merchanting traders, and authorised dealers.
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India’s Semiconductor Sector: Tracking Government Support and Investment Trends
India's Tata Electronics and Dutch firm ASML have signed an MoU on 16 May 2026 to support the development of India’s first front-end semiconductor fabrication facility in Gujarat. As of 18 May 2026, India has a total of 13 approved semiconductor projects under ISM and SPECS.
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India Income Tax Compliance: October 2026 Deadlines for Businesses & Investors
The October 2026 income tax compliance calendar outlines key filing, payment, and reporting obligations for businesses, investors, and financial entities in India, including TDS/TCS, return of income, transfer pricing, etc.