Tag: September 30 Deadline

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)

CA Adityavikram Banka

The Form 3CD clauses that trip up FY 2025-26 tax audits before 30 September 2026: MSME 43B(h), employee PF, TDS, cash payments and GST, plus the move to Form 26 under Section 63.

Income Tax MSME

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)

CA Adityavikram Banka

Section 43B(h) disallows dues to a micro or small enterprise unpaid at 31 March. What your FY 2025-26 tax audit must report by 30 September 2026, and its move to Section 37, Act 2025.