Rates, thresholds, deadlines and penalty rules from official and expert sources.
November stacks the extended tax returns and the 2025-26 GST clean-up deadline on top of monthly filings: TDS on the 7th, GSTR-1 on the 11th, PF/ESIC and Form 131 certificates on the 15th, GSTR-3B on the 20th, audit-case returns on the 21st, MGT-7 on the 29th and transfer-pricing returns on the 30th.
Read source →Section 393 structure and transition rule.
Read source →Late fee per day with turnover caps; 18% interest, 24% on excess credit.
Read source →Thresholds and late fees for annual returns.
Read source →Once over ₹5 crore, always covered; 30-day reporting at ₹10 crore+.
Read source →Staggered due dates and revised-return window.
Read source →Interest, royalty and technical fees 10%; dividends up to 15%.
Read source →Wage definition and PF at 12% each.
Read source →Our full service list.
Read source →Advance tax is paid in four cumulative instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March, if the liability after TDS exceeds ₹10,000.
Read source →Credit needs a valid invoice, actual receipt, supplier filing and payment, not a blocked item under s.17(5), and payment to the supplier within 180 days.
Read source →Moving goods worth over ₹50,000 between states needs an e-way bill. Validity is one day for the first 200 km and one more day for each further 200 km.
Read source →Key renumbering under the Income-tax Rules, 2026: tax audit Form 26; 15CA/15CB → 145/146; 24Q/26Q/27Q → 138/140/144; Form 16 → 130; 16A → 131; 26AS → 168.
Read source →Main TDS rates and quarterly dates for Tax Year 2026-27.
Read source →Seller TCS on goods ended on 1 April 2025.
Read source →Under section 172 of the Income-tax Act, 2025 and Rule 85 of the 2026 Rules, the accountant's transfer-pricing report becomes Form 48. Form 3CEB still applies up to 2025-26 (AY 2026-27); Form 48 applies from Tax Year 2026-27.
Read source →22%, 25%/30% and 35% with surcharge and cess.
Read source →1%/2%, 20% without PAN; either threshold triggers TDS.
Read source →5%, 18% and 40% slabs with examples.
Read source →AI answers are based on information researched by Adullam. For important legal, tax, HR and other decisions, please always confirm with a specialist.
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