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Practical guides to organising records and preparing for legal discussions. Browse a topic or search a question.
A tax notice — identify the statute, period and action
Read the complete notice and record how it was served. The tax year, assessment period, authority and provision determine the response framework.
Tax & RegulatoryIncome-tax Act, 2025 — the 2026 transition
The new Act commenced on 1 April 2026, but periods beginning before that date continue to involve the saved 1961 Act framework. Filing in 2026 does not by itself…
Tax & RegulatoryReconciling income-tax records before responding
Reconcile the period's return, books, bank entries and official tax-information records. A single mismatch may have a factual explanation, but it should not be…
Tax & RegulatoryTDS or tax-credit mismatches
Identify the deductor, payment period, certificate and official credit record before seeking correction. A deduction on a payment and credit appearing against the…
Tax & RegulatoryConsidering an income-tax appeal
Identify the appealable decision, governing Act and communicated dates promptly. A grievance request and a statutory appeal are different processes.
Tax & RegulatoryAn income-tax refund delay or adjustment
Check the return, processing communication and current official status before assuming the amount is accepted or overdue. A refund claim and an issued refund are…
Tax & RegulatoryGST registration — identifying the applicable basis
Check the activity, legal entity and statutory registration provisions before using a turnover figure from an old article. Thresholds, compulsory categories and…
Tax & RegulatoryGST suspension or cancellation of registration
Read the actual notice or order and identify the reason, effective period and response route. Suspension and final cancellation are different legal positions.
Tax & RegulatoryA GST show-cause notice
Identify the tax period, allegation, provision and proposed amounts separately. Later changes to the Act can make older notice templates misleading.
Tax & RegulatoryGST return mismatches — organising the explanation
Compare the same period and transaction data before drawing conclusions. Sales, credit notes, amendments and timing differences can create distinct issues.
Tax & RegulatoryInput tax credit — checking the conditions
Check the statutory conditions and evidence for the actual supply and period. A tax invoice alone does not answer every entitlement question.
Tax & RegulatorySupplier-related issues affecting GST credit
Preserve the real supply, payment and supplier communications before responding to a credit dispute. A supplier-status concern and proof of a genuine transaction…