Articles by CS Lalit Rajput

Income Tax Rebate Rules For FY 2025-26 (AY 2026-27)

CS Lalit Rajput 01 February 2026 at 09:36

Section 87A rebate explained for FY 2025-26: zero tax up to Rs 12 lakh under the new regime, old vs new comparison, eligibility & Budget 2026 expectations.

Statutory Tax Compliance Tracker - January 2026

CS Lalit Rajput 03 January 2026 at 10:27

Comprehensive compliance calendar for January 2026 covering key due dates under the Income-tax Act, 1961 and GST laws, including TDS/TCS returns, GST returns (GSTR-3B, GSTR-1, QRMP), PAN-Aadhaar linking alerts, and other critical statutory deadlines for taxpayers and professionals.

Arbitrage Funds: Balancing Low Volatility With Superior Post-Tax Returns

CS Lalit Rajput 02 January 2026 at 10:45

Arbitrage funds emerge as 2025's breakout mutual fund category, with Rs 2.75 lakh crore AUM, offering low risk, equity tax benefits, and stable post-tax returns.

PF Interest after Resignation: Fact vs. Fiction

CS Lalit Rajput 27 December 2025 at 17:15

Does your EPF earn interest after you leave a job? EPFO rules clarify that PF accounts continue earning up to 8.25% interest even without contributions until age 58.

Major GST Relief: Genuine Buyers Protected from Supplier GST Flaws

CS Lalit Rajput 22 December 2025 at 07:25

Calcutta High Court rules that Input Tax Credit cannot be denied to genuine buyers solely due to retrospective GST registration cancellation of suppliers, reinforcing protection for bona fide taxpayers.

Tax Relief - High Court Directs IT Department On GST Input Verification

CS Lalit Rajput 28 November 2025 at 09:29

Gujarat High Court rules that reassessment under Section 148A cannot rely solely on GST data. AOs must independently verify information, record prima facie belief, and follow due process before issuing notices.

From 40+ Laws to 4: New Labour Codes Take Effect from 21st Nov 2025

CS Lalit Rajput 22 November 2025 at 09:22

India implements all four Labour Codes from November 21, 2025, replacing 29 central labour laws with a unified framework to ensure universal social security, minimum wages for all, improved worker rights, and simplified compliance for businesses.

Statutory Tax Compliance Tracker - November 2025

CS Lalit Rajput 01 November 2025 at 10:03

Stay updated with the key Income Tax and GST compliance due dates for November 2025. Includes important deadlines for TDS deposit, TDS certificates, Form 24G, GSTR-1, GSTR-3B, GSTR-7, GSTR-8, ISD returns, and QRMP filings.

Statutory Tax Compliance Tracker - October 2025

CS Lalit Rajput 03 October 2025 at 09:21

Check key Income Tax and GST compliances & Due dates for October 2025

OPC Compliance Schedule 2025

CS Lalit Rajput 16 September 2025 at 10:13

Learn all about One Person Company (OPC) in India – its definition, key features, benefits, and mandatory compliance requirements under the Companies Act, 2013. Stay updated on annual filings, DIR-3 KYC, statutory registers and penalties for non-compliance.