Blog

Insights, articles and updates from our practice

All (32) GST (9) Income Tax (12) NRI (7) TDS/TCS (3)

NRI

Am I an NRI or Not? How the 182-Day Rule Actually Works (And When It Doesn't)

By Thunuguntla & Associates 09 May 2026 4 min read

Most people assume their NRI status is decided by how many months they spent abroad. Indian tax law is more precise — and more unforgiving — than that. Here is exactly how residency is determined, whe...

#NRI Residency status #NRI tax rules

GST

RCM on Rent under GST: Complete Guide

By Thunuguntla & Associates 07 May 2026 5 min read

GST on rent is no longer just about residential flats. A 2024 amendment has brought commercial property rentals from unregistered landlords squarely under Reverse Charge — and if your business hasn't...

#RCM on rent GST #commercial property RCM GST

NRI

You Left India. Your Tax Obligations Didn't. NRI Filing for AY 2026-27 — What's New and What You Must Do

By Thunuguntla & Associates 05 May 2026 4 min read

The Income Tax Act, 2025 is live. TDS on NRI income has moved to new section numbers. And yet, your ITR for AY 2026-27 is still filed under the old 1961 Act. Here is what that means for you practicall...

#NRI tax filing India #NRI tax planning

GST

Post-Sale Discounts Under GST Just Got Simpler — But There's a Condition You Cannot Ignore

By Thunuguntla & Associates 04 May 2026 6 min read

For years, businesses giving post-sale discounts without a prior written agreement lost their GST benefit on them entirely. The Finance Act, 2026 has changed that. Here's what the amendment actually s...

#Post-sale discount GST #GST credit note #Section 34

TDS/TCS

TDS Due Date for April 2026 — What Changes Under the New Income Tax Act, 2025

By Thunuguntla & Associates 02 May 2026 3 min read

The first TDS deposit of FY 2026–27 is due by 7 May 2026 — and for the first time, it falls under a completely new law. Here's what every business and CA needs to know before hitting deposit.

#TDS Compliance #Section 393 #Tax Year 2026-27

GST

Intermediary Services under GST: Section 13(8)(b) Omitted – A Landmark Shift for Exporters (Finance Act 2026)

By Thunuguntla & Associates 22 Apr 2026 3 min read

Finance Act 2026 removes GST burden on intermediary exports. Understand impact and compliance steps.

#GST #Intermediary #Place of Supply

GST

GST Advisory on Re-Computation of Interest in Table 5.1 of GSTR-3B (Feb 2026 Glitch Impact)

By Thunuguntla & Associates 18 Apr 2026 2 min read

GST allows re-computation of interest in GSTR-3B due to Feb 2026 glitch. Taxpayers must verify and correct excess interest liability.

#GST #Interest #Advisory

GST

Rule 86B – Restriction on Use of Input Tax Credit: A Practical Analysis

By Thunuguntla & Associates 17 Apr 2026 2 min read

Rule 86B mandates 1% GST payment in cash for high-turnover taxpayers. Understand applicability, exceptions, and compliance steps.

#GST #Rule86B #Cash Payment

Income Tax

Revised Salary Taxation Norms under the New Income Tax Act, 2025 (Effective FY 2026-27)

By Thunuguntla & Associates 14 Apr 2026 3 min read

New salary tax rules from FY 2026-27 revise exemptions and perquisite valuation. Evaluate impact under old vs new tax regime.

#Income Tax #Salary #Act 2025

TDS/TCS

PAN-Based TDS Payments Simplified: Introduction of Single Form 141 from April 2026

By Thunuguntla & Associates 13 Apr 2026 2 min read

PAN-based TDS payments are now unified under Form 141 from April 2026, replacing multiple forms and simplifying compliance.

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