Knowledge Center

Guides, FAQs & Resources from CA Mitul Pujara

Practical CA-curated answers to the tax, GST, and compliance questions our clients ask most. Bookmark this page — we update it as the law changes.

Calculators Articles & Guides FAQs Due Dates Downloads

Free Tools

CA-Curated Calculators for Indian Tax & Compliance

Interactive tools built by Chartered Accountants — old vs new regime, capital gains, HRA, NRI TDS and more. Free, no sign-up.

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Income Tax

Income Tax Calculator — Old vs New Regime

Compare your AY 2026-27 (FY 2025-26) tax liability under both regimes side-by-side. Slabs, rebate, surcharge and cess all included.

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Investment

ROI & NPV Calculator

Compare up to 3 investment options using Discounted Cash Flow analysis. ROI, NPV, payback period — for capex and project decisions.

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Income Tax

HRA Exemption Calculator

Compute HRA exemption with the three-prong test — actual HRA, 50/40% of basic salary, and rent paid minus 10% of basic.

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Income Tax

Capital Gains Calculator (LTCG / STCG)

Compute long-term and short-term capital gains on equity, debt mutual funds and property. Updated for Budget 2024 rates.

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Income Tax

Advance Tax Calculator

Quarterly advance tax computation (15% / 45% / 75% / 100%) with interest under 234B and 234C for any shortfall.

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IT & Software

ESOP Tax Calculator — Perquisite + Capital Gains

Two-stage ESOP tax — exercise-time perquisite at slab rate plus sale-time capital gains. Includes Section 192(1C) DPIIT startup deferral check.

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NRI Taxation

NRI Residential Status Calculator

Section 6 day-count test — NRI / RNOR / ROR. Includes the 120-day high-income visitor rule and Section 6(1A) deemed-resident check.

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NRI Taxation

NRI Property Sale TDS Refund Calculator

Compute the actual capital gains tax due vs the 20%-on-sale-value TDS the buyer will deduct. Shows your refund exposure and the Section 197 case for a lower-TDS certificate.

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NRI Taxation

USD 1M NRO Repatriation Tracker

Track your USD 1 million annual NRO repatriation cap usage, plan Form 145 / 146 (formerly 15CA / 15CB) filings, and estimate remaining headroom.

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GST

GST Late Fee & Interest Calculator

Compute late fee under Section 47 (₹50 / ₹20 per day) plus 18% interest under Section 50 for delayed GSTR-1, GSTR-3B and GSTR-9 filings.

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Need a custom computation today? Talk to our team — we run the calculation by hand for every NRI / startup / IT client engagement.

Articles & Guides

Plain-English Explainers on Tax & Compliance

Practical guides written for business owners and individuals — no jargon, just what you need to act on.

Income Tax

TDS on Sale of Property — 1% Rule (Section 194-IA)

The 1% TDS every property buyer must deduct — the ₹50 lakh threshold, Form 26QB (now Form 141) deadlines, penalties and how sellers claim it back.

Company Law

Company Registration in Ahmedabad — Cost & Timeline

What it actually costs to register a company in Ahmedabad, the documents needed, the SPICe+ process, realistic timelines and the Gujarat steps founders miss.

Guides

How to Choose a CA in Ahmedabad — 2026 Checklist

A practical checklist for choosing a CA in Ahmedabad — verify ICAI credentials and UDIN, match specialisation, fee expectations and red flags.

Startups

DPIIT Startup Registration Checklist 2026

The 2026 DPIIT startup registration checklist for Ahmedabad founders: new ₹200 crore eligibility, NSWS portal steps, documents, benefits and Gujarat schemes.

Income Tax

Section 44ADA for Consultants & Freelancers FY 2025-26

Who qualifies for Section 44ADA, how the 50% presumption works with worked examples, the ₹75 lakh limit, advance tax and ITR-4 due 31 August 2026.

GST

GST Notice DRC-01: How to Reply — Gujarat Guide

Received a GST DRC-01 notice? Decode Section 73/74/74A demands, penalty relief windows, DRC-06 replies and appeals — a practical guide from an Ahmedabad CA firm.

GST

GST Registration for Startups in Ahmedabad (2026)

GST registration guide for Ahmedabad startups in 2026: thresholds, documents, Gujarat biometric Aadhaar step, 3-day approval and LUT for exporters.

Income Tax

Tax & Compliance Calendar FY 2026-27 (Ahmedabad)

Every GST, TDS, ITR, ROC and Gujarat professional tax deadline for FY 2026-27 in one month-by-month calendar, compiled by a CA firm in Ahmedabad.

Income Tax

Benefits of Filing ITR & How to Save Tax (AY 2026-27)

Beyond compliance: how a filed ITR unlocks loans, visas, refunds and loss carry-forward — plus the legal tax-saving levers to use before you file for AY 2026-27.

Income Tax

Old vs New Tax Regime AY 2026-27 — Which Is Better?

Old vs new tax regime for AY 2026-27 (FY 2025-26) compared by a CA — revised slabs, the ₹12 lakh rebate, deductions you lose, worked examples and how to switch.

IT & Software

SEZ vs STPI vs GIFT City vs 80-IAC for IT Exporters

SEZ, STPI, GIFT City IFSC and Section 80-IAC compared for IT exporters — sunset dates, eligibility, real tax savings and a decision framework.

Startups

Section 192(1C) ESOP TDS Deferral for Startups

Section 192(1C) defers ESOP perquisite TDS up to 48 months — but only IMB-certified startups qualify. Eligibility, IMB process and claim mechanics.

Construction & Real Estate

JDA Taxation — Section 45(5A) for Landowners

JDA taxation under Section 45(5A) — when the landowner's capital gain arises, a worked computation, the GST overlay and the common pitfalls.

Construction & Real Estate

GST on Real Estate — 1% / 5% Rates Explained

GST on real estate — 1% on affordable housing, 5% on other residential, ITC restrictions, under-construction vs ready-to-move and commercial rates.

Construction & Real Estate

RERA Registration for Builders — Step by Step

RERA registration for builders step by step — thresholds, application documents, the Gujarat RERA process, ongoing compliance and delay penalties.

NRI Taxation

Returning NRI Checklist — RNOR Tax Planning

Returning NRI checklist — RNOR window planning, ESOP exercise timing, foreign asset transition, NRE/NRO redesignation and Schedule FA.

NRI Taxation

DTAA India — UK / US / UAE Treaty Rate Guide

DTAA rates for India's three biggest NRI corridors — UK, US and UAE. Withholding by income type, TRC and Form 10F, and the Form 67 foreign tax credit.

NRI Taxation

Section 197 Lower TDS Certificate for NRI Sellers

Section 197 lower TDS certificate for NRI property sales — the Form 13 process, AO timeline, documents needed and common rejection reasons.

Income Tax

ITR-3 & ITR-4 Due Date AY 2026-27 — 31 August

ITR-3 and ITR-4 due date for AY 2026-27 is 31 August, not 31 July — Finance Bill 2026 moved it. Who it covers and why most sites still show the old date.

GST

GST Registration in 3 Days — Rule 9A & Rule 14A

Rule 9A and Rule 14A (from 1 Nov 2025): 96% of new applicants now get GST registration approved in 3 working days. Eligibility, documents, what changed.

NRI Taxation

Form 145 & 146 Replaced 15CA & 15CB (Apr 2026)

Forms 15CA and 15CB are now Forms 145 and 146 from 1 April 2026. What changed, the ₹5 lakh threshold, DTAA verification and the new remittance flow.

NRI Taxation

TDS on Property Sale by NRI — the 20% Trap

TDS on property sale by NRI — buyers deduct 20%+ on the full sale value; a Section 197 certificate fixes it. Capital gains, exemptions, refunds.

NRI Taxation

NRO vs NRE vs FCNR — Which NRI Account Do You Need?

NRO vs NRE vs FCNR compared — taxability, repatriation rules, currency risk, joint holders and when to switch. A plain-English CA guide.

Startups

Section 80-IAC Startup Tax Holiday — How to Claim

Section 80-IAC gives DPIIT startups a three-year tax holiday — eligibility, recognition flow, choosing the window and claim mechanics.

Income Tax

TDS Rates & Due Dates FY 2025-26 (AY 2026-27)

TDS rate chart FY 2025-26 — sections 192 to 195 including new 194T, with thresholds, deposit due dates, quarterly returns and penalties.

Company Law

Pvt Ltd vs LLP vs OPC — Which Structure Fits?

Pvt Ltd vs LLP vs OPC compared — compliance load, taxation, funding readiness, founder remuneration and exit, by a CA firm in Ahmedabad.

NRI Taxation

NRI Tax Residency Rules — 182 & 120 Day Tests

NRI residential status explained — the 182-day test, the 120-day rule for high earners, RNOR status and what each means for your Indian tax.

Income Tax

Are You Required to File ITR? AY 2026-27

Are you required to file ITR for AY 2026-27? Income thresholds, the eight mandatory-filing triggers and the penalties for skipping a required return.

GST

GST Registration Threshold India — Limits & Rules

When is GST registration compulsory? Turnover limits for goods and services, special-category states, forced-registration triggers and composition.

Income Tax

ITR Filing Guide for AY 2026-27 (FY 2025-26)

Complete CA-curated guide to filing your Income Tax Return for AY 2026-27 — choosing the right ITR form, old vs new regime, documents, deadlines and common mistakes.

Frequently Asked Questions

The Questions Our Clients Ask Most

Income Tax

Who is required to file an Income Tax Return in India?

Any individual with gross total income above the basic exemption limit (Rs. 2.5 lakh under old regime / Rs. 3 lakh under new regime for FY 2024-25), residents with foreign assets, anyone claiming a refund, and businesses/professionals as per Section 139 must file an ITR.

What is the difference between the old and new tax regimes?

The new regime offers lower slab rates but removes most deductions (80C, 80D, HRA etc.). The old regime keeps higher rates but allows full deductions. The right choice depends on your investments, home loan interest and salary structure — we run a side-by-side computation for every client.

What happens if I miss the ITR due date?

A belated return can be filed until 31 December of the assessment year with a late fee under Section 234F (up to Rs. 5,000) plus interest under Section 234A. Losses cannot be carried forward (except house property loss) if the return is belated.

GST

What is the turnover threshold for GST registration?

Rs. 40 lakh for goods (Rs. 20 lakh in special-category states) and Rs. 20 lakh for services. Inter-state suppliers, e-commerce operators and casual taxable persons must register irrespective of turnover.

Can I claim Input Tax Credit on all purchases?

Only on purchases used for business, where the supplier has filed GSTR-1 and the invoice appears in your GSTR-2B, and where ITC is not blocked under Section 17(5) (e.g. motor vehicles, food & beverages, club memberships).

What are GSTR-9 and GSTR-9C?

GSTR-9 is the annual return summarising the year's outward & inward supplies and tax paid. GSTR-9C is a self-certified reconciliation statement, mandatory for taxpayers with turnover above Rs. 5 crore.

Company & ROC

What is the minimum capital required to start a Private Limited Company?

There is no minimum paid-up capital requirement since the Companies (Amendment) Act, 2015. You can incorporate with as little as Rs. 1 lakh authorised capital — most founders start with Rs. 1 lakh to Rs. 10 lakh.

What annual ROC filings are mandatory for a Private Limited Company?

Form AOC-4 (financial statements) within 30 days of AGM and Form MGT-7 (annual return) within 60 days of AGM. DIR-3 KYC for every director by 30 September each year. Non-filing attracts daily penalties.

TDS

When is TDS required to be deducted by a business?

When making payments above specified thresholds — salary (Sec 192), contractor (194C, threshold Rs. 30,000/single or Rs. 1 lakh/annual), rent (194I), professional fees (194J), commission (194H), etc. The deductor must hold a TAN.

What are the consequences of late TDS deposit?

Interest @ 1% per month from date of deduction-due to actual deduction, and @ 1.5% per month from deduction to deposit. Plus late-filing fees under Section 234E (Rs. 200/day) for delayed returns.

Compliance Calendar