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More Automation, Tighter Compliance: India’s CGST Amendment Rules 2026 Explained
India’s CGST Amendment Rules 2026 introduce three-phased changes to GST registration, e-commerce warehouse registration, ITC restrictions, and refund processing. Know about the key amendments, effective dates, and compliance actions.
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Can India Tax Offshore Transfers Under the India-Ireland DTAA? FireEye Case Explained
On 30 September 2026, the Delhi Income Tax Appellate Tribunal (ITAT) ruled in favour of FireEye Ireland Ltd., a Dublin based firm, in a capital gains dispute. The ruling clarifies how the India-Ireland DTAA interacts with India’s domestic indirect-transfer rules.
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India Statutory Compliance Due Dates for November 2026: Tax, GST, Payroll and MCA Filings
The India compliance calendar for November 2026 outlines important dates for statutory payments and filings. Business entities must effectively manage their tax, payroll, corporate, and regulatory obligations within the specified deadlines.
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India-Mauritius Tax Treaty Amendment Introduces New Anti-Abuse Test
The 2026 India-Mauritius tax treaty amendment introduces a new anti-abuse rule and Principal Purpose Test (PPT) to address treaty shopping and tax avoidance. Know how the changes affect treaty benefits for businesses and investors.
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What Is Form 161 Under the Income Tax Rules 2026? CBDT Revises Penalty Waiver Application
India’s Central Board of Direct Taxes (CBDT) has revised Form 161 under the Income Tax Rules 2026 for applicants seeking a tax penalty waiver under Section 440(2) of the Income Tax Act 2025. The revised form specifies the assessment, under-reported income, tax liability and payment details.
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57th GST Council Meeting 2026 Recommends Changes to ITC, Refunds and GST Penalties
India’s 57th Goods and Services (GST) Council meeting on 8 October has recommended several major GST reforms in 2026 to simplify registration, improve return filing and input tax credit (ITC) reconciliation, and revise penalty and enforcement provisions.
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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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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.