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Flash News

Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)

Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)

CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025

CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)

POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025

FC-GPR and FC-TRS Filing Deadlines 2026: How Startups Report Foreign Investment to RBI Within 30 and 60 Days

Bad Debts Deduction Under Section 36(1)(vii) Before the September 30, 2026 Tax Audit: The Write-Off Test and the Move to Section 31 of the Income-tax Act 2025

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes

SEBI Angel Fund Rules 2026: The September 8, 2026 Accredited-Investor Deadline Every Existing Angel Fund Must Meet

57th GST Council Meeting on September 12, 2026: Agenda, Registration Reform and How Businesses Should Prepare

Sunday, September 20, 2026

Tag: SEBI Circular 2026

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes
Finance

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes

CA Adityavikram Banka September 8, 2026

SEBI’s September 7, 2026 circular extends the angel fund accredited-investor deadline from September 8, 2026 to March 31, 2027. What existing angel funds must do now.

Accredited InvestorAIF Master CircularAIF RegulationsAlternative Investment FundAngel Fund DeadlineCategory I AIFMarch 31 2027 DeadlineSEBI Angel FundSEBI Circular 2026Startup Funding Comment on SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes
SEBI GARUDA Circular of July 30, 2026: How AIF Schemes Now Launch in 10 Working Days
Corporate Law Finance

SEBI GARUDA Circular of July 30, 2026: How AIF Schemes Now Launch in 10 Working Days

CA Adityavikram Banka August 4, 2026

SEBI’s circular dated 30 July 2026 operationalises GARUDA. Regular AIF schemes launch 10 working days after filing the Placement Memorandum; accredited-investor-only funds, LVFs and Angel Funds launch immediately.

Accredited InvestorAIF Placement MemorandumAIF Regulations 2012Alternative Investment FundsAngel FundFund Launch IndiaLarge Value FundMerchant Banker Due DiligenceSEBI Circular 2026SEBI GARUDA

Recent Posts

  • Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)
  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)
  • CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025
  • CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)
  • POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025

INCOME TAX

  • Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)
  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)
  • CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025
  • POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025
  • Bad Debts Deduction Under Section 36(1)(vii) Before the September 30, 2026 Tax Audit: The Write-Off Test and the Move to Section 31 of the Income-tax Act 2025

Corporate Law

  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)
  • CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)
  • Companies (Ind AS) Amendment Rules 2026: Green Power Contracts, ESG-Linked Loans and E-Payment Settlement Under G.S.R. 725(E)
  • DIR-3 KYC 2026: No, It Is Not Due 30 September Anymore. The New Three-Year Cycle Explained
  • RBI’s New Loan Recovery Rules From January 1, 2027: What the August 6, 2026 Directions Mean for Every Borrower

CASE LAW

  • Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai
  • Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC
  • Legal precedents on Ad- Hoc Disallowances
  • Additions cannot be made based on profit assumptions: Punjab & Haryana HC
  • Excessive or unreasonable salary, is a sine qua non in invoking the provision of Sec 40A(2)(b): ITAT Ahmedabad

GOODS & SERVICE TAX (GST)

  • 57th GST Council Meeting on September 12, 2026: Agenda, Registration Reform and How Businesses Should Prepare
  • GST Registration Cancelled After a Field Visit? Two 2026 High Court Rulings on Rule 25, REG-30 and Section 30 Revocation
  • Supreme Court, August 12, 2026: No GST Arrest Until the Section 69 Order Is Communicated to You
  • GSTN Advisory 668: The August 1, 2026 e-Way Bill Changes Are On Hold (Ship-To GSTIN and Closure Facility Deferred)
  • GSTN Advisory No. 666: The FY 2025-26 AATO Amendment Window Closes July 31, 2026 (and GST Turnover Now Auto-Updates)

OTHER POSTS

  • Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)
  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)
  • CBDT FAQ Deep-Dive #12: Section 40(a)(ia) TDS Disallowance Before the September 30, 2026 Tax Audit and the Move to Section 35(b) of the Income-tax Act 2025
  • CCFS-2026 Closes September 15, 2026: What Defaulting Companies Must Do Next as the MCA Amnesty Window Ends (General Circular 04/2026)
  • POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025

Accredited Investor Alternative Investment Funds Annual Return AOC-4 April 2026 AY 2021-22 Budget Changes Case Law CBDT CBDT FAQ Deep-Dive CBIC CCFS 2026 Companies Act Companies Act 2013 DIN Dormant Company Due Date Extension FEMA Finance Act Foreign Exchange FY 2020-21 GST GST Compliance 2026 GST Council GST Return High Court Income-tax Act 2025 Income-tax Rules 2026 Income Tax Income Tax Act 2025 Income Tax Rules 2026 International Taxation ITAT MCA MCA V3 Portal MGT-7 Notification NRI Taxation RBI ROC Filing SEBI Startup Funding Strike Off TDS

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