GST Notifications & Order GST

GSTAT Cohort-D With 35 Days Left to the June 30 2026 Cut-Off: The 5 NIC Portal Filing Errors Killing Practitioner Throughput, Section 112(8) Pre-Deposit Mechanics Under Rule 123 of the GSTAT Procedure Rules 2025, Section 112(6) Condonation Map to September 28 2026, and the Week-by-Week Sprint Template for the Final Filing Window

CA Adityavikram Banka

GSTAT Cohort-D closes June 30, 2026 with 35 days remaining as of May 26, 2026. Five NIC portal filing errors are killing practitioner throughput: cohort mismatch on Form APL-05, pre-deposit miscalculation on multi-period orders, missing Order-in-Original, challan dated before OIA, and grounds drafted on legacy Finance Act 1994 / state VAT framework. Section 112(8) pre-deposit mechanics, Section 112(6) condonation map to September 28, 2026, and the 5-week filing sprint template.

Income Tax Notifications & Order IT

FY 2025-26 Transfer Pricing Under the 1961 Act: Forms 3CEB, 3CEAA and 3CEAD After the 2025 Act

CA Adityavikram Banka

FY 2025-26 transfer pricing stays under Sections 92 to 92F of the 1961 Act. Due dates for Forms 3CEB, 3CEAA and 3CEAD, thresholds, ALP range and penalties.

Income Tax Notifications & Order IT

Section 14A and Rule 8D: The Disallowance Formula, the 2022 Explanation, and What Maxopp and South Indian Bank Decided

admin

How Section 14A and Rule 8D work for FY 2025-26 under the Income-tax Act, 1961: the Rule 8D formula and its cap, when the Assessing Officer can apply it, the 2022 rule for years with no exempt income, what the Supreme Court decided in Maxopp and South Indian Bank, which income is still exempt, and Section 14 of the Income-tax Act, 2025.

Income Tax Notifications & Order IT

Capital Gains on Transfers Before 1 April 2026: How Section 536 of the Income-tax Act, 2025 Applies

admin

Transfers made up to 31 March 2026 are taxed under the 1961 Act for AY 2026-27. What Section 536 says about exemptions, lock-ins and capital losses.

Income Tax Notifications & Order IT

FY 2025-26 Tax Audit Under Section 44AB: Thresholds, Due Dates, Key Form 3CD Clauses and Penalty

admin

FY 2025-26 tax audits stay under Section 44AB of the 1961 Act. Who needs one, the 30 September 2026 due date, key Form 3CD clauses, 43B(h), 40(a)(ia), 271B.

Income Tax Notifications & Order IT

Losses, Unabsorbed Depreciation and MAT/AMT Credit Under Section 536 of the Income-tax Act, 2025

admin

How Section 536 of the Income-tax Act, 2025 carries 1961 Act losses, unabsorbed depreciation and MAT/AMT credit into tax year 2026-27, and the new MAT limits.

Income Tax Notifications & Order IT

ITR Forms for AY 2026-27: Why FY 2025-26 Returns Are Filed Under the Income-tax Act, 1961

admin

CBDT notified the AY 2026-27 ITR forms under the Income-tax Act, 1961 on 30 March 2026. Why the old Act applies, which form fits and the due dates.

Income Tax Notifications & Order IT

Reopening Pre-April 2026 Years: How Sections 147 to 151 Continue Under Section 536(2)(c)

admin

Reassessment of AY 2026-27 and earlier stays under the 1961 Act after 1 April 2026. What Section 536(2)(c) and the CBDT FAQ say, with Section 149 limits.

GST Notifications & Order GST

GSTAT Cohort-D Mid-Window Practitioner Status: How to Use the 49-Day Runway Before the June 30, 2026 Cut-Off and the Five Cohort-D Filing Errors Costing CAs Time on the NIC Portal

admin

With Cohort D in week 2 of 9 (May 1 to June 30, 2026), GSTAT NIC portal data shows about 14 percent uptake against 5,200 estimated filings. Five recurring errors (wrong cohort, mixed-period pre-deposit, missing OIO, challan dating, legacy-Act grounds) are causing rejection-and-refile loops. This is the 7-week sprint plan and Section 112(6) condonation map for the final pre-April 1, 2026 backlog tranche.

Income Tax Notifications & Order IT

Q4 FY 2025-26 TDS and TCS Statements and Certificates: Which Act, Forms and Due Dates Apply

admin

Q4 FY 2025-26 TDS and TCS stay under the 1961 Act: Forms 24Q, 26Q and 27Q by 31 May 2026, Form 27EQ by 15 May, Forms 16 and 16A by 15 June 2026.