Articles 2081–2120 of 2673, covering Automobiles, Corporate Finance, Income Tax, GST and more.
The sticker price of an EV is higher — often by ₹4–8 lakh. But total cost of ownership over 5 years tells a very different story. When you account for fuel…
The lease vs buy question for cars in India has no universal answer — it depends on whether you're a salaried individual, self-employed professional, or a…
DCF valuation is the most misused and least understood tool in Indian corporate finance. Bankers use it to justify predetermined conclusions. Founders use it…
Most Indian SMEs and growth-stage companies treat working capital as a financing problem. It is primarily an operational problem. A ₹100 Cr revenue business…
A company can post record EBITDA for three straight quarters and still miss a salary run. The gap between accounting profit and bank balance is one of the most…
"What's our forecast?" means three different things depending on who's asking and when. Budgets, forecasts and rolling forecasts answer different questions…
Every term loan and most working capital facilities in India come with financial covenants — ratios your company must maintain throughout the loan tenure, not…
Lenders, turnaround consultants and private equity portfolio CFOs all reach for the same tool when liquidity is tight: the 13-week cash flow forecast. It is…
Twenty ratios cover almost every question a board, lender or investor will ask about a balance sheet and P&L. This is the reference sheet — formula, what it…
Since AY 2024-25, a single missed payment deadline to a small supplier can turn into a permanent tax cost — not a timing difference. Section 43B(h) is one of…
A balance sheet looks intimidating mainly because of how it's laid out — dense columns of numbers under headings like "Non-Current Liabilities" and "Other…
Two companies with identical operating cash flows can present their cash flow statements in completely different ways — one listing actual cash receipts and…
A business can have a perfectly valid tax invoice, full payment made, and goods received — and still lose the Input Tax Credit on it, simply because the…
TDS compliance fails for the same reason most compliance fails: not because the rules are unknown, but because the calendar has too many moving parts —…
"How many units do I need to sell before I stop losing money?" is one of the oldest questions in business — and one of the most useful, because the answer…
After a funding round, a startup can suddenly hold more cash than its founders have ever managed — and most of that cash sits idle in a current account earning…
Buy a machine for ₹10 lakh and you'll get three different depreciation numbers for it — one for your financial statements, one for your income tax return, and…
Two finance teams can buy and sell the exact same inventory, in the exact same quantities, at the exact same prices — and still report different gross profit…
A loan from the promoter, rent paid to a director's family trust, sales to a group company — every one of these is a "related party transaction," and every one…
Most monthly management packs are too long to read and too historical to act on — 40 pages of last month's numbers, with the metric that actually mattered…
"Internal Financial Controls" sounds like a Big 4 deliverable with a six-figure price tag — but at its core, IFC is just documenting the checks that already…
The difference between a two-week audit and a six-week audit is rarely the size of the company — it's how much of the auditor's "please provide" list was ready…
Advance tax provisions are consolidated under Chapter XVII-C of Income-tax Act 2025 (corresponding to Sections 207–219 of the old 1961 Act). The fundamental…
Alternate Minimum Tax (AMT) trips up many LLPs and partnership firms that legitimately claim special deductions — only to find that AMT at 18.5% creates a…
Before you file your AY 2026-27 ITR this July, spend 30 minutes on the Annual Information Statement. The AIS is the department's master view of your financial…
India's loss carry-forward rules are a lifeline for businesses that go through lean years. Under the Income-tax Act 2025, the core mechanics remain intact — 8…
If you sold a property, land, or any other long-term capital asset in Tax Year 2026-27 (April 2026 – March 2027), you need to navigate the Income-tax Act…
An income tax scrutiny notice lands in your e-filing inbox. You have 21 days to respond. What do you submit? In a physical assessment, you could walk into the…
Faceless penalty proceedings — launched under the old Act and now deepened under the Income-tax Act 2025 — mean that a tax officer you never meet can levy a…
Every Indian employer who has issued Form 16 to employees needs to know one thing: Form 16 is being replaced by Form 130 under Rule 215 of the Income Tax…
Warehouses, godowns, dark stores and fulfilment centres are classified as Additional Places of Business (APOB) under GST. Adding them correctly to the…
Second-hand goods dealers in used cars, refurbished electronics, antiques or pre-owned jewellery can pay GST only on the margin under the GST Margin Scheme..s…
Charitable trusts assume their activities are GST-exempt but the exemption is narrower than commonly believed. Commercial activities, property rental and.sed…
Cloud kitchens and food aggregator platforms (Swiggy, Zomato) operate under a layered GST structure that changed significantly when the Government made.ors…
Individuals owning commercial property and earning rental income are often unaware that renting of commercial immovable property is taxable under GST at 18%…
Renting a residential apartment as a company guesthouse, registered office or employee accommodation is one of the most frequently mis-classified GST.. The GST…
Indian SaaS startups face a unique GST complexity: Indian B2B customers (claiming ITC), Indian B2C customers, and foreign customers (export) all coexist on…
When a company sells a used car — whether a fleet vehicle, director's car or old delivery vehicle — the GST treatment depends on whether the car was.efore or…
Manufacturing units generate scrap that is sold to dealers. Scrap sales attract GST, and from October 2024 TDS on scrap was extended. This guide covers.DS…
Solar projects have complex GST treatment depending on whether the contract is structured as supply of goods, works contract or composite supply. For specified…