Income Tax Forms 2026 Crosswalk: What Replaced 10F, 15G/15H, 24Q, 26Q, 26QB–26QE, 27Q, 27EQ and 15CA/15CB
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Finin2min practical guide library
Practical Tax, GST, Corporate, FEMA, SEBI & Customs Guides
Reviewed by Finin2min Editorial Desk · Last reviewed 12 August 2026
Browse 200 practical Finin2min guides covering current tax filings, disputes, GST workflows, corporate law, RBI/FEMA, SEBI, Customs/DGFT and insolvency.
Companies & Corporate Law (27)Customs & DGFT (18)GST & Indirect Tax (34)IBC & Insolvency (2)Income Tax & International Tax (88)RBI & FEMA (13)SEBI & Securities (18)
TDS/TCS Quarterly Returns 2026-27: Forms 138, 140, 142, 143 & 144 — Who Files and Due Dates
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Form 121 Replaces Form 15G/15H: Who Can Give the No-TDS Declaration in Tax Year 2026-27?
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DIR-3 KYC 2026: Annual Filing Replaced by Three-Year Cycle — Who Is Due and When?
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CCFS-2026 Extended to 31 August 2026: Eligibility, Fee Relief and Filing Plan
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Private Company Demat Rule 9B: Rolling 18-Month Deadline, ISIN and the 30 September 2026 Cohort
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GST Rule 14A Simplified Registration: The ₹2.5 Lakh B2B Output-Tax Test, Aadhaar and Exit Route
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GST Section 74A Limitation: How to Calculate the 42-Month SCN and 12-Month Order Deadlines
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Form 41 vs Form 10F: DTAA Documentation for Non-Residents After 1 April 2026
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Form 44 & Form 45 vs Form 67: Foreign Tax Credit Transition Guide After 1 April 2026
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Form 39 vs Form 10E: Salary Arrears Relief After 1 April 2026 — Which Form Applies?
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Form 40 vs Form 10-EE: Foreign Retirement Account Relief Under the 2026 Rules
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Forms 46 and 47: Multiple-Year Arm’s-Length Price Option and Accountant Certificate — 2026 Workflow
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Form 49 Safe-Harbour Option: Transfer Pricing Election, Evidence and Exit Controls for 2026
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Form 54 APA Renewal: How to Renew an Advance Pricing Agreement and Evaluate Rollback
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Form 55 MAP Application: When a Resident Taxpayer Should Use Mutual Agreement Procedure
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Master File and CbCR Under the 2026 Rules: Forms 56–60 Decision Map for International Groups
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ITR-BN Block Assessment Return: Search and Requisition Cases Under the Income-tax Act, 2025
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ITR-A After Business Reorganisation: Return Modification and Assessment Reconciliation Under the 2026 Rules
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Foreign Asset Information in AIS: How to Reconcile CRS/FATCA Data Before Filing an Indian Return
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ITR-5 AY 2026-27 for Firms, LLPs, AOPs and BOIs: Eligibility, Utility and Due-Date Controls
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ITR-7 AY 2026-27: Trust, Political Party and Specified Institution Filing Checklist
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Outward Supplies Under Reverse Charge in GSTR-3B: Reporting Without Double-Paying GST
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GSTR-3B ITC Table 4A, 4B and 4D: Claim, Reverse, Reclaim and Disclosure Map
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GST ITC Reversal and Reclaim Register: A Monthly Control for Rule 37, Rule 42/43 and Temporary Reversals
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GST ITC on Delivery Vans and Commercial Vehicles: When the Motor-Vehicle Block Does and Does Not Apply
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CGST Rule 96(10) Omission: How to Handle Export Refunds and Pending Proceedings
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GST Registration Proof and Mismatch Checklist: Preventing Cancellation and Verification Failures
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Parallel GST Proceedings Under Section 6(2)(b): When Central and State Authorities Overlap
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GST Appeal Against a Multi-Year DRC-07: Period Breakup, Pre-Deposit and Limitation Controls
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GST Appeal When the Order Is Missing From the Portal: Evidence and Escalation Before Limitation Expires
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GST Registration Cancellation for ‘Business Not Found’: Revocation Evidence and Site-Verification Pack
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E-Way Bill Route Deviation: When Transport Variance Should Not Become an Automatic GST Penalty
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GSTAT Appeal Readiness for Rule 42/43 ITC Reversals: Build the Allocation File Before Litigation
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Rights Issue Under the Companies Act: Offer Period, Renunciation, Board Controls and 2026 Checklist
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Fast-Track Merger Under Section 233: Eligibility, Creditor Approval and Filing Map
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MGT-7A Board-Meeting Disclosure: How to Prevent a Small-Company Annual Return Penalty
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Company Name Rectification Under Section 16: Complaint, Direction and Change Workflow
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Section 213 Company Investigation: When NCLT-Directed Investigation Is Different From Debt Recovery
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AOC-4 CFS Applicability: Avoiding a Wrong ‘Not Applicable’ Selection and Filing Penalty
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LLP Incorporation in 2026: FiLLiP, Partner Identity, Registered Office and Post-Incorporation Control Map
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Registered Valuers Amendment Rules 2026: How to Refresh Valuation Engagement and Compliance Controls
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FC-GPR Errors and Resubmission: FEMA Reporting Repair Checklist for Share Allotments to Non-Residents
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RBI FCNR(B) Swap Facility 2026: Eligibility, Tenor and Treasury-Control Checklist
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RBI Swap Facility for ECB and Overseas Foreign-Currency Borrowings: 2026 Borrower-Treasury Guide
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Reporting FCNR(B), ECB and OFCB Mobilised Under RBI’s 2026 Swap Facility
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Special Rupee Vostro Accounts in 2026: Cross-Border INR Settlement and Bank-Control Checklist
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Draft FEMA Foreign Investment Rules 2026: What Would Change and What Remains Current Law
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RBI Data Governance Expectations 2026: Board Ownership, Data Lineage and Model-Control Readiness
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RBI July 2026 NBFC Upper-Layer and Concentration-Norm Changes: Governance Impact Map
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SEBI Buy-Back Regulations 2026: Route, Timelines and Promoter-Holding Freeze Controls
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SEBI Price Data for Educational Use: Delay, Simulation and Content-Publisher Controls
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SEBI GARUDA for AIF Placement Memoranda: What Document Acknowledgement Changes in Scheme Launch Workflow
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SEBI AIF Master Circular 2026: Scheme Filing, Governance and Compliance Calendar
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SEBI Investment Adviser Master Circular 2026: Client Onboarding, Fees, Advice Records and Conflict Controls
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Inventory-Based Cross-Border E-Commerce Export Framework 2026: DGFT Operational Guide for MSMEs
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Courier Exports After the ₹10 Lakh Cap Removal: 2026 RTO, Returns and Re-Import Checklist
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DGFT Schedule II Export Policy Harmonisation 2026: How Exporters Should Recheck ITC(HS)
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Pre-Packaged Insolvency in 2026: New IBBI Formats and Filing-Control Transition
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Voluntary Liquidation 2026: IBBI Amendment and New Format Checklist for Liquidators
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Form 50 APA Pre-Filing Consultation: What to Prepare Before an Advance Pricing Agreement Application
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Form 51 APA Application: Transaction Scope, Critical Assumptions, Fees and Rollback Control File
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Form 52 APA Annual Compliance Report: How to Prove You Actually Complied With the APA
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ITR-4 AY 2026-27 With Form 10-IEA: Old-Regime Election for Business and Presumptive-Income Taxpayers
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Form 35 Income-Tax Appeal: The 30-Day Service-Date Clock, Grounds, Statement of Facts and Appeal Fee
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Income-Tax Integrated Payment Module 2026: Choosing the 1961 Act vs the 2025 Act Without Misposting Tax
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GST Rule 86A Blocked ITC: Response Pack, Recorded Reasons and the One-Year Cessation Control
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GST Rule 86B: The 1% Cash-Payment Test, Exceptions and the 1 February 2026 Rule 31D Change
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DRC-01B GSTR-1/GSTR-1A vs GSTR-3B Mismatch: Invoice-Level Response and Filing-Unblock Checklist
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DRC-01C GSTR-3B vs GSTR-2B ITC Mismatch: Imports, RCM and Other Credits the System Comparison Can Misread
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GST RFD-03 Deficiency Memo: Fresh Refund Application, Document Repair and Limitation Protection
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GST Provisional Refund: When the 90% Route Applies and What Can Delay RFD-04/RFD-05
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Interest on Delayed GST Refund: Section 56, Rule 94 and the Refund-Interest Evidence File
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GST Sections 73, 74 and 74A: Which Demand Provision Applies to Which Financial Year?
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GST Section 75(5) Adjournment and Hearing Control: Building a Natural-Justice Record Before the Order
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GST PMT-09 Cash Ledger Transfer: Tax-Head Reallocation and Distinct-Person Transfer Controls
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DPT-3 Annual Return: Deposits vs Exempted Receipts Reconciliation Before MCA Filing
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BEN-2 Significant Beneficial Owner Filing: BEN-1 to BEN-2 to BEN-3 Evidence Chain
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PAS-6 for Private Companies Under Rule 9B: ISIN, Share Capital and Half-Yearly Reconciliation Control
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MSME-1 Half-Yearly Return: Supplier Classification, 45-Day Ageing and MCA Reconciliation
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CSR-2 Reconciliation: Board Report, AOC-4, Unspent CSR Account and Project Data on One Control File
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Company Charge Lifecycle: CHG-1/CHG-9 Registration, Modification and CHG-4 Satisfaction Reconciliation
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FC-TRS Share Transfer: Resident–Non-Resident Sale/Gift, Pricing and FEMA Evidence Checklist
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ECB-2 Monthly Return: Drawdown, Interest, Repayment and Conversion-to-Equity Reconciliation
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Overseas Investment APR: UIN, Foreign-Entity Financials and Annual Performance Reconciliation
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SEBI LODR Regulation 30: Material Event Disclosure Decision Tree After the July 2026 Amendments
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SEBI LODR Independent Director and Committee Vacancies: Board-Composition Recovery Checklist
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SEBI Merchant Bankers Master Circular 2026: Transaction Onboarding, Due Diligence and Compliance Calendar
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Transmission of Securities 2026: SEBI’s Simplified Documents, Nominee/Legal-Heir Workflow and RTA Control
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Municipal Bonds After SEBI’s 11 August 2026 Amendment: Issuer Readiness and Disclosure Checklist
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Specialized Investment Fund Distribution: SEBI Certification Requirements From 21 July 2026
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SEBI ODR Framework July 2026 Consultation: What Is Proposed vs What Investors Must Follow Today
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SEBI Portfolio Managers Regulations 2026 Review: Consultation Impact Map for PMS Firms and Clients
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SEBI Vault Managers Regulations 2026 Review: Proposed Scope Expansion and EGR Market Impact
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FPI Participation in Exchange-Traded Commodity Derivatives: SEBI’s 11 August 2026 Consultation Explained
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Export Promotion Mission Interest Subvention 2026: Pre- and Post-Shipment Export Credit Checklist
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ICEGATE Export Turnover Certificate Under SWIFT 2.0: EPC Automation and Exporter Checklist
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SEZ Exports Through Courier Mode: ECCS–ICEGATE Workflow After the 29 April 2026 Advisory
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SEZ Imports Through Courier Mode: ECCS Automation After the 30 April 2026 Advisory
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ECCS Courier Import Refund Module: Pan-India Rollout, RRN and Digital Refund Control From 30 July 2026
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Reassessment for Change of Opinion: How to Rebuild the Original Scrutiny Record Before Challenging Section 148
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Borrowed Satisfaction in Reassessment: Testing Whether the AO Actually Applied an Independent Mind
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Unsigned or Unauthenticated Reassessment Reasons: DIN, Digital Signature and Notice-Authentication Checklist
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Section 149 Reassessment Limitation: Three-Year and ₹50-Lakh Threshold Working for Old-Law Proceedings
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Section 143(2) After a Reassessment Return: Notice-Service and Assessment-Validity Control File
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JAO vs Faceless Reassessment Authority: Jurisdiction Challenge Checklist Without Overstating Pending Case Law
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When the Original Reopening Reason Fails: Can the AO Sustain Additions on New Issues?
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Repeated Reassessment Attempts: Auditing a Second or Third Reopening of the Same Taxpayer and Issue
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Reassessment of a Non-Existent Entity After LLP Conversion, Amalgamation or Dissolution
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Fraudulent PAN or Identity Misuse in Reassessment: Taxpayer Evidence and Cyber-Fraud Response Pack
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Two-Day or Unreasonably Short Income-Tax Response Time: Building a Natural-Justice Prejudice Record
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Section 153C: Proving the Nexus Between Seized Material and the ‘Other Person’
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Section 153C Ten-Year Block: Assessment-Year Mapping and Limitation Control
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For the ‘Other Person’, What Date Starts the Section 153C Clock? Handover-Date Evidence File
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Section 153D Approval: Challenging Mechanical or Template Approval Without Ignoring the Full Record
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Common Section 153D Approval for Multiple Assessees or Years: Case-Specific Review Matrix
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Section 263: Adequate Enquiry vs Inadequate Enquiry — Reconstructing What the AO Actually Examined
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Section 263 Where the AO Already Examined Bad Debts, Buy-Back Tax or Another Disputed Issue
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Section 263 When the Same Issue Is Pending Before CIT(A): Merger and Jurisdiction Control
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Cryptic Assessment Order and Section 263: Why a Short Order Is Not the Same as No Enquiry
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Section 263 and the Wrong Disallowance Provision: Revision Based on Changing the Legal Route
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CIT(A) Enhancement: When a New Source of Income Goes Beyond the Assessment Subject Matter
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Condonation of a Short Delay in Income-Tax Appeal: Evidence Pack for a Merits-First Request
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Income-Tax Appeal Dismissed for Non-Prosecution: Restoration and Hearing-Control Checklist
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Section 119(2)(b) Delayed Refund or Loss Claim: Genuine Hardship and Documentary Chronology
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Form 10B Filed Late: Condonation and Section 11 Exemption Evidence for Charitable Trusts
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Revised Form 10B After a Genuine Error: Audit-Report Correction and Assessment Reconciliation
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Section 12AB Renewal With Incidental Rental Income: Activity, Object and Application-of-Income File
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Section 13 Violations vs Section 12A/12AB Registration: Registration-Stage and Assessment-Stage Controls
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Section 80G Rejection Despite Filed Documents: Submission Index, Portal Proof and Speaking-Order Checklist
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Section 80GGC Political Donation Claim: Donor Due Diligence, Banking Trail and Penalty Exposure
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Section 80P(2)(d) on Bank Interest: Co-operative Society Counterparty and Income-Character Checklist
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Bona Fide Section 80P Claim Disallowed: Defending a Section 270A Penalty Separately From Quantum
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Section 68 Unsecured Loan: Identity, Creditworthiness and Genuineness Evidence Stack
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Repaid Unsecured Loans Under Section 68: Why Repayment Helps but Does Not Replace Source Evidence
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Advance Received and Refunded Through Banking Channels: Section 68 Transaction-Cycle File
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Cash Sales Already Recorded as Turnover: Avoiding Double Addition Under Section 68
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Client Code Modification and Section 68: Broker Evidence, Trade Trail and Beneficial Ownership
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Penny-Stock LTCG: Linking Evidence vs Generic Investigation Material
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Penny-Stock Reassessment: Tangible Material, Taxpayer Link and Merits Are Three Separate Tests
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Bogus Purchases Where Sales Are Accepted: Purchase Evidence and Profit-Element Estimation File
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Cash Deposits Under Section 69A: Withdrawals, Rotation and Day-by-Day Cash-Flow Reconciliation
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Bank Mitra / Business Correspondent Cash Deposits: Proving Pass-Through Client Money Under Section 69A
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Liquor or Cash-Heavy Retail Receipts Under Section 69A: Books, Excise/GST and Deposit Reconciliation
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Demonetisation / SBN Cash Deposits: Historical Litigation File Using Cash Book and Business Records
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Third-Party Statements, WhatsApp Chats and Excel Sheets: Corroboration and Cross-Examination in Tax Additions
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Loose Diary Entries in Search Assessments: Ownership, Context and Corroboration Checklist
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Builder Statement and Alleged On-Money: Project-Level Corroboration Before Addition
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Section 69B Jewellery in a Family Locker: Ownership, Source and Family Evidence File
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Cash Deposit Before Registered Property Sale: When the Department Alleges On-Money
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Brokerage Paid Around or After a Property/Share Sale: When Is It Transfer Expenditure for Capital Gains?
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Joint Development Agreement: When Untransferred Land Should Not Be Taxed as Already Transferred
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Bad-Debt Write-Off Despite Possible Future Recovery: Tax Deduction and Later-Recovery Control
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Ad Hoc Expense Disallowance Without Rejecting Books: Evidence-First Defence Against Percentage Cuts
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Section 40(a)(ia) When Interest Is Capitalised as WIP: TDS Default vs P&L Disallowance
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Section 14A Without Exempt Income: Investment, Borrowing and Return-Disclosure Checklist
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TDS Deducted Under the ‘Wrong’ Section: Does a Classification Dispute Automatically Trigger Section 40(a)(ia)?
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Section 144C Draft Assessment Order: DRP Eligibility and the ‘No Final Order First’ Control
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Sections 271D and 271E: Cash Loan/Deposit Penalties, Reasonable Cause and Transaction Classification
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Section 270A Notice Must Specify the Exact Charge: Under-Reporting vs Misreporting Defence
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Section 271AAC After Deletion of Section 69A Addition: Foundational-Quantum and Penalty Linkage
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Section 276C Prosecution After Quantum or Penalty Relief: The Prosecution File Must Track the Tax Case
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Duplicate ICDS Adjustment in CPC Processing: Section 143(1) Rectification and Double-Disallowance Checklist
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Debenture Redemption Reserve and Section 115JB: Book-Profit Classification File
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Parent-Company Subvention to Support a Loss-Making Subsidiary: Capital vs Revenue Receipt Evidence
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GST Notice or Order Uploaded Under the Wrong Portal Tab: Service, Response Clock and Prejudice Checklist
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GST Section 75(4) Personal Hearing Before an Adverse Order: Hearing-Request and Service File
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GST Portal Upload Alone: How to Prove or Dispute Valid Service of a Notice
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GST Section 73 SCN-to-Order Time Gap: Statutory Calendar and Natural-Justice Control
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Common GST Show-Cause Notice for Multiple Tax Periods: Period Split, Limitation and Issue Matrix
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GST Appeal Pre-Deposit Changes: Prospective vs Retrospective Application Checklist
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When GST Officers Visit Business Premises: Routine Verification vs Inspection/Search Response Protocol
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GST Settlement of Fund Rules 2026: What the New IGST Settlement Framework Changes for Tax Administrations
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Recipient ITC and Supplier Tax Payment: What Evidence Can a Buyer Realistically Maintain?
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Real-Estate ITC Benefit / Anti-Profiteering: Project-Level Homebuyer Computation and Evidence
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Section 42 Private Placement Penalty Readiness: Reconstructing an Old Fund-Raise Before ROC Adjudication
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Section 42 Private Placement Pre-Issue Audit: Ten Controls Before Accepting Subscription Money
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NCLT Scheme of Arrangement: When Shareholder or Creditor Meetings May Be Dispensed With
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Ongoing SFIO Investigation: What Investigation Orders, Materials and Company Records Can Be Disclosed?
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SFIO Prosecution and Pre-Cognizance Hearing: Litigation-Watch Checklist After the 2026 Supreme Court Stay
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ROC Penalty for Financial-Statement Filing Default: AOC-4 Chronology, Responsibility and Mitigation File
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Nidhi Company NRC Composition Default: Board, Member and Regulatory-Status Monitoring
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MSMED Act and Pre-Registration Supplies: Which Invoices Can Use the Delayed-Payment Remedy?
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Insolvency Professional Disciplinary Readiness: CIRP Due Diligence, Independence and Record-Retention File
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On-Demand Guarantee in IBC: Invocation Date, Default Evidence and Section 7 Limitation
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Paperless EODC Under Advance Authorisation and EPCG: ICEGATE Duty-Payment Data Reconciliation
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Egypt Meat Export i-CAS / Halal Transition: Exporter Certification and Effective-Date Checklist
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Refund of Customs Investigation Deposit: Principal, Protest, Section 27 and Interest Chronology
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Personal Customs Penalty on a Managing Partner or Director: Separate Role, Knowledge and Conduct Analysis
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Customs Demand Based on Electronic Evidence: Section 138C Certificate, System Reliability and Chain of Custody
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DGOV Valuation Alerts vs Customs Rule 12: When Can Declared Transaction Value Be Rejected?
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Anti-Dumping Duty Continuation Review: Importer Landed-Cost and Notification-Expiry Control
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Customs Advance Ruling (CAAR): Product Classification, Exemption Facts and Precedential Limits
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EOU Customs Exemption on Inputs: Consumption, Manufacture, Scrap and DTA/De-Bonding Evidence
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Tariff Value vs Transaction Value: How Notification-Based Customs Values Override Ordinary Valuation
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RBI Draft On-Tap Licensing of Urban Co-operative Banks 2026: Applicant Readiness Map
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SEBI Clearing Corporation Settlement and Risk-Management Consultation 2026: MII Change-Impact Register
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SEBI REIT and InvIT Ease-of-Doing-Business Consultation 2026: Sponsor, Manager and Trustee Impact Map
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Depository Receipts Against REIT and Listed InvIT Units: SEBI’s August 2026 Draft Framework Explained
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SEBI Appellate-Law Amendments and Pending High Court Appeals: Transition and Forum Checklist
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