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.
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 →Our local accounting team and partner chartered accountant will look with you. The first consultation is free.
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