Startup Advisory Blog

Insights for founders, by founders' advisors

Plain-English guides on company registration, DPIIT recognition, bookkeeping, Virtual CFO and tax filing — for businesses across Delhi NCR. Search below or filter by service.

Showing all 79 articles

Tax & ITR

Dividend Double Taxation: What a Dividend Really Costs a Pvt Ltd and a Public Ltd

The company pays 25.168%, the shareholder pays up to 35.88% on what is left — a combined 52.02%. Worked numbers for both company types, plus Section 148 relief, deemed dividend and the salary-versus-dividend gap.

Updated 10 Sep 202616 min read
ROC & Company Law

CARO & Cash Flow Statement Not Applicable for FY 2025-26: The New Small Company Limits

G.S.R. 880(E) raised the small company limits to ₹10 crore paid-up and ₹100 crore turnover from 1 December 2025. Which FY 2025-26 audits drop CARO 2020, the cash flow statement and the IFC opinion — and the eight things that do not change.

Updated 5 Sep 202613 min read
GST & Compliance

57th GST Council Meeting, 12 September 2026: What Is Actually on the Agenda

Blocked ITC under s.17(5), inverted duty refunds, registration simplification and a post-GST 2.0 revenue review. What is reported as listed, what is only industry demand, and the five things to do before the meeting.

Updated 4 Sep 202613 min read
Virtual CFO

India GDP Grows 7.8% in Q1 FY27: The Sector-Wise Reading Behind the Headline

Financial services 12.1%, manufacturing 9.2%, mining −2.4%. Investment beat consumption, imports fell, and the RBI still forecasts 6.7% for the year. What the number means for your FY27 plan.

Updated 4 Sep 202612 min read
ROC & Company Law

CCFS-2026 Extended to 15 September 2026: The Last Window at 10% Additional Fees

A six-year AOC-4 and MGT-7 backlog costs about ₹14.6 lakh in additional fees — about ₹1.46 lakh under the scheme. What is covered, what is not, and the Section 454(3) immunity trap.

Updated 2 Sep 202611 min read
GST & Compliance

Supreme Court on Section 74 GST Notices: Who Benefits From Tata Steel & G.R. Infra

Reciting ‘fraud or suppression’ no longer unlocks the five-year window — the facts must be in the notice. The FY-wise map of who wins, who doesn’t, and the six-point audit for your own notice.

Updated 28 Aug 202612 min read
Incentives & Schemes

PMFME vs PMEGP: Which Scheme Wins at Your Project Cost?

One unit cannot take both — so the verdict is arithmetic. PMFME’s 35% capped at ₹10 lakh vs PMEGP’s 15–35% margin money up to ₹50 lakh, worked at ₹20L, ₹40L & ₹50L.

Updated 28 Aug 20268 min read
Fundraising

Registered Valuer vs Merchant Banker: Which Valuation Report Do You Need?

Companies Act, FEMA, income tax and IBC each name a different signature — the wrong one makes the filing invalid.

Updated 22 Aug 20268 min read
Tax & ITR

Income Tax Rates & Deductions for Tax Year 2026-27: The Complete Guide

First year under the Income-tax Act 2025 — new regime slabs, zero tax to ₹12 lakh, every deduction renumbered (80C→123), regime-choice math & worked examples.

Updated 22 Aug 202614 min read
Tax & ITR

Tax Audit Due 30 September 2026: Checklist, Form 3CD Changes, Penalty & the Form 26 Confusion

Last season of Form 3CD. The pre-audit checklist, the upload-and-accept trap, Section 271B, extension odds and the Form 26 transition.

Updated 19 Aug 202611 min read
Tax & ITR

ITR-U Updated Return 2026: 48-Month Window, 25–70% Additional Tax & Budget 2026 Changes

Which years are still open, what each year of delay costs, the new reassessment-notice and loss-reduction rules, and a worked example.

Updated 19 Aug 202612 min read
Tax & ITR

Income Tax Act 2025 New Form Numbers: Complete Old-to-New Mapping

Form 16 is now 130, 26AS is 168, 15G/15H merge into 121, 3CA/3CB/3CD become Form 26 — all 190 forms mapped, plus which year uses which.

Updated 19 Aug 202616 min read
Tax & ITR

Tax on Retirement Benefits: What Is Exempt & What Is Taxable

Gratuity (₹20L), leave encashment (₹25L), commuted pension, VRS, EPF & NPS — every receipt's exemption rule, with a worked example and free calculator.

Updated 14 Aug 202610 min read
Compliance

Annual Compliances for a Proprietorship: The Full Preparation Guide

ITR-3/ITR-4 by 31 August, tax audit, advance tax, TDS, the GST cycle, FSSAI D1 & IEC update — every obligation with the exact documents to keep ready.

Updated 14 Aug 202614 min read
Compliance

Annual Compliances for a Section 8 Company: Both Acts, One Checklist

AOC-4, MGT-7, ADT-1, DPT-3 & MSME-1 on the ROC side; ITR-7, Form 10B/10BB, 10BD & 12A/80G renewals on the tax side — plus the RNPO shift under the IT Act 2025.

Updated 14 Aug 202613 min read
Company Registration

MSME Amendment Bill 2026: What Changes & Who Benefits

TReDS for CPSEs, faster delayed-payment resolution, voluntary digital Udyam and graded penalties — and why it does not change the investment/turnover limits.

Updated 13 Aug 20269 min read
Startup India / DPIIT

DPIIT's New Startup Definition: ₹200 Cr Limit & Deep Tech Category

G.S.R. 108(E) replaced the 2019 framework — ₹200 crore ceiling, a 20-year Deep Tech track to ₹300 crore, cooperatives in, and the 80-IAC assumption to avoid.

Updated 7 Aug 202610 min read
Incentives & Schemes

RDI Fund for Startups: The ₹1 Lakh Crore Scheme & How to Actually Apply

No direct applications — funds flow via SLFMs. The two-tier structure, DPIIT gateway, loan-first instruments and the TDB route explained.

Updated 7 Aug 202611 min read
Company Registration

FSSAI Licence New Rules 2026: ₹1.5 Cr Limit & Perpetual Validity

Basic Registration to ₹1.5 crore, State Licence to ₹50 crore, no more renewals — the March 2026 amendment most guides haven't caught up with.

Updated 7 Aug 202610 min read
Company Registration

FCRA Amendment Bill, 2026 (FCRA 2.0): What It Changes for NGOs

A new Designated Authority, asset vesting on non-renewal, the ₹10 lakh rule and key-functionary liability — what the pending Bill proposes and the government's stated intent.

Updated 7 Aug 202612 min read
Company Registration

LLP Registration Cost in India (2026): The Full Fee Breakdown

₹6,000–₹20,000 all-in — the FiLLiP slabs, ₹200 RUN-LLP fee, state stamp duty, DSCs, and the ₹100/day ongoing-cost trap.

Updated 6 Aug 20269 min read
Tax & ITR

Block Assessment After a Search: Section 158BC Explained

The revived Chapter XIV-B scheme — block period, Form ITR-B in 60 days (no revision), 60% tax on undisclosed income, and how clients of searched consultants get pulled in via 158BD.

Updated 5 Aug 202611 min read
Bookkeeping

GST Registration in South Delhi: Process, Documents & Rejection Traps

REG-01 step by step, the 3-day Rule 14A scheme, documents for co-working & virtual offices — and the paperwork mistakes that sink applications.

Updated 5 Aug 202610 min read
Tax & ITR

Missed the 31 July ITR Deadline? Belated Return Guide

No extension came. Section 139(4) by 31 Dec 2026, the ₹5,000 fee, 1%/month interest, the new-regime lock — and who actually has till 31 August.

Updated 5 Aug 20269 min read
Startup India / DPIIT

Why 80-IAC Tax Exemption Applications Get Rejected — And the Fix

Only ~3,700 of 2 lakh+ DPIIT startups hold the 3-year tax holiday. The three rejection buckets in the IMB's own minutes — and how to clear each.

Updated 20 Jul 202612 min read
Tax & ITR

Deductions & Exemptions Allowed in the New Tax Regime (FY 2025-26)

The new regime is not zero-deduction — ₹75k standard deduction, 14% employer NPS, gratuity & more, with a full salaried computation.

Updated 16 Jul 202614 min read
Company Registration

Company Name vs Brand Name Registration: Which Do You Need?

MCA approval protects almost nothing — only a trademark protects your brand. What each covers, costs & the right order.

Updated 13 Jul 20268 min read
Company Registration

LLC Registration in India: What ‘LLC’ Actually Means Here

India has no LLC — the real equivalents are a Pvt Ltd or LLP. The comparison, costs, and when a US LLC genuinely makes sense.

Updated 13 Jul 20268 min read
Incentives & Schemes

CGTMSE Scheme: Eligibility, Limits & Full Checklist

Collateral-free credit up to ₹10 crore for micro & small enterprises — who qualifies, the conditions, the guarantee fee and a step-by-step checklist.

Updated 13 Jul 202613 min read
Tax & ITR

New ITR Field: ‘Receipts Not in the Nature of Income’

Where to show loans, gifts and inheritance in your AY 2026-27 return — and why it adds no tax.

Updated 12 Jul 20269 min read
Tax & ITR

Section 80JJAA: 30% Deduction on New Employee Cost

Hire on the books and deduct 30% of the wage bill for 3 years — now Section 146.

Updated 11 Jul 20269 min read
Tax & ITR

Tax Exemptions & Deductions for Businesses

Complete Section-by-Section Guide | Act 1961 & 2025

Master all income tax exemptions and deductions across 12 industries — 60+ sections mapped...

Updated 8 Jul 202612 min read
Tax & ITR

How to Close a Capital Gains Account (CGAS): Form G & AO Approval

Closing a CGAS account needs Form G with your Assessing Officer's approval — the full procedure, documents and the tax trap on unutilised amounts.

Updated 3 Jul 202611 min read
Incentives & Schemes

Government Schemes & Incentives for MSMEs in 2026

PMEGP's 35% subsidy, CGTMSE's ₹10-crore collateral-free credit, MUDRA, MCGS & ZED — who qualifies and how to claim.

Updated 2 Jul 202612 min read
Incentives & Schemes

Export Incentives in 2026: RoDTEP, EPCG & Advance Authorisation

The 2026 rate turbulence, the ICEGATE claim mechanics, and the compliance traps that turn incentives into recoveries.

Updated 1 Jul 202612 min read
Incentives & Schemes

PMFME: The 35% Subsidy for Food Processing Units

Up to ₹10 lakh credit-linked subsidy — eligibility, ODOP, the DPR that decides your fate, and the September 2026 deadline.

Updated 30 Jun 202611 min read
Incentives & Schemes

Startup Funding Schemes in 2026: What's Open After SISFS Closed

The Seed Fund shut on 31 May 2026 — what's live: CGSS (₹20 cr), Fund of Funds, 80-IAC and the right order to apply.

Updated 28 Jun 202611 min read
Incentives & Schemes

ECMS: The Electronics Component Manufacturing Scheme in 2026

Segment D open till April 2027, the ₹40,000-crore outlay, incentive structure — and three ways NCR manufacturers can play it.

Updated 26 Jun 202610 min read
Tax & ITR

GST on Import of Services Under RCM: Rates, ITC & Full Service List

Foreign SaaS, AI tools & ad platforms trigger 18% IGST under RCM — the full list and how to claim ITC.

Updated 29 Jun 202611 min read
Tax & ITR

Income Tax Scrutiny Notice (Section 143(2)) for AY 2025-26

Why notices surge before the 30 June 2026 deadline, who gets one, how to prepare & respond on the faceless portal, and how to stay calm.

Updated 25 Jun 202613 min read
Compliance

FLA Return: Who Must File, Due Date & FLAIR Process

The RBI annual return for entities with FDI or ODI — who files, the 15 July deadline, the FLAIR steps, penalties, and FLA vs FC-GPR.

Updated 24 Jun 202612 min read
Compliance

Statutory Audit 2026: A Complete Checklist for Company Boards

Readiness, CARO & Ind AS applicability, the audit trail, and the AOC-4/MGT-7 filing chain — so nothing is missed.

Updated 22 Jun 202614 min read
Tax & ITR

Income Tax Act 2025: Old vs New Section Numbers (80C→123)

Which numbers apply for which year, the common old-to-new mappings, and the official tool to look up any section.

Updated 20 Jun 20269 min read
Compliance

ROC Annual Compliance Calendar FY 2025-26 (Pvt Ltd & LLP)

AOC-4, MGT-7, DIR-3 KYC, DPT-3, MSME-1 and LLP forms — every due date and penalty for FY 2025-26.

Updated 20 Jun 202611 min read
Tax & ITR

Section 44AD & 44ADA: Presumptive Taxation for FY 2025-26

Limits, deemed-profit rates (6/8/50%), advance tax, the 5-year lock-in and ITR-4 changes for presumptive filing.

Updated 20 Jun 202611 min read
Tax & ITR

Section 194C: TDS on Payments to Contractors (2026 Guide)

Rates, the Rs 30,000 / Rs 1,00,000 thresholds, transporter exemption, and the new Section 393 of the Income Tax Act 2025.

Updated 19 Jun 202610 min read
Bookkeeping

Annexure-B JSON Utility for GST Refunds: Error-Free Filing

From 18 May 2026 (GSTN Advisory 660), accumulated-ITC refunds need a JSON via the offline utility — what to report and how to avoid rejections.

Updated 18 Jun 202611 min read
Virtual CFO

US-Iran War Ends: Impact on Indian Markets & Business

Oil, the rupee, a sector-by-sector breakdown, and the government relief (ECLGS 5.0) for businesses.

Updated 15 Jun 20269 min read
Tax & ITR

Two 2026 ITAT Rulings on Section 80GGC Deductions

When can a political-donation deduction be denied? Two recent rulings came in the taxpayer's favour.

Updated 7 Jun 20268 min read
Tax & ITR

How to Claim TCS Paid on Purchase of a Car

The 1% TCS on cars above Rs 10 lakh is prepaid tax — here's how to get it back, plus 20 FAQs.

Updated 6 Jun 202610 min read
Tax & ITR

ITR Filing in 2026 (AY 2026-27): Forms, New Rules & 20 FAQs

Which form to use, what's new, zero tax up to Rs 12 lakh, deadlines and 20 FAQs.

Updated 4 Jun 202612 min read
Virtual CFO

ECLGS 5.0: Collateral-Free Working Capital for MSMEs

Who qualifies, how much you can get, and how to apply on the Jan Samarth portal.

Updated 1 Jun 20268 min read
Tax & ITR

Applicability of Income Tax Audit (Section 44AB): Who Needs One?

Turnover limits, presumptive rules, the forms, the 30 Sep 2026 due date and penalties.

Updated 31 May 20269 min read
Bookkeeping

E-Way Bill Changes 2026: Ship-To GSTIN & Closure Feature

Two updates now effective 1 August 2026 (extended from 15 June) — mandatory Ship-To GSTIN and the new EWB closure facility.

Updated 11 Jun 20268 min read
Tax & ITR

Tax Planning for Startups & Founders in Delhi NCR

Legitimate ways to save in 2026 — from the 80-IAC holiday to salary structuring.

Updated 30 May 20267 min read
Tax & ITR

ITR for Freelancers & Consultants in Delhi

Forms, presumptive tax under 44ADA, deductions and advance tax explained.

Updated 30 May 20267 min read
Tax & ITR

Income Tax Act 2025: What Changes from April 2026

India's new tax law explained — the 'Tax Year' and what stays the same.

Updated 29 May 20266 min read
Tax & ITR

New vs Old Tax Regime in 2026: Which to Choose?

Slabs, the zero-tax-up-to-Rs-12-lakh rebate, and how to decide.

Updated 29 May 20267 min read
Tax & ITR

ITR FY 2025-26 (AY 2026-27): Due Dates, Forms & Penalties

The staggered deadlines, the right form, and what late filing costs.

Updated 28 May 20267 min read
Virtual CFO

Cash Flow Management: A Virtual CFO's Playbook

Forecasting, runway and avoiding the crunches that sink startups.

Updated 28 May 20267 min read
Virtual CFO

How a Virtual CFO Prepares You for Fundraising

Model, data room and metrics that get Delhi startups investor-ready.

Updated 27 May 20266 min read
Virtual CFO

What Does a Virtual CFO Do? Services & ROI

The deliverables you actually receive and the return on investment.

Updated 27 May 20266 min read
Virtual CFO

Virtual CFO vs Full-Time CFO vs Accountant

Roles, cost and what your Delhi startup actually needs at each stage.

Updated 26 May 20266 min read
Virtual CFO

When Should a Startup Hire a Virtual CFO? 5 Signs

From investor reporting to cash-flow stress — how to know it's time.

Updated 26 May 20266 min read
Bookkeeping

7 Bookkeeping Mistakes That Cost Startups Money

The common errors that quietly drain startups — and how to avoid each.

Updated 25 May 20266 min read
Bookkeeping

Bookkeeping Basics for First-Time Founders

What to record, how to separate finances, and how to start right.

Updated 25 May 20266 min read
Compliance

GST & TDS Compliance Calendar 2026

Every key due date a Delhi business must track, in one reference.

Updated 24 May 20266 min read
Bookkeeping

Tally vs Zoho Books vs QuickBooks

Features, GST, cloud access and cost — which suits your startup?

Updated 24 May 20267 min read
Bookkeeping

Outsourced Bookkeeping vs In-House Accountant

The real cost, control and risk comparison for a Delhi SME.

Updated 23 May 20266 min read
DPIIT

DPIIT Registration vs Company Registration

Two different steps founders confuse — what each is and the order to do them.

Updated 23 May 20265 min read
DPIIT

Startup India Benefits Beyond Tax

Self-certification, government tenders, IPR rebates and funding schemes explained.

Updated 22 May 20266 min read
DPIIT

Angel Tax Abolished: What It Means for Delhi Startups

Section 56(2)(viib) is gone from FY 2025-26 — what changes for fundraising.

Updated 22 May 20266 min read
DPIIT

Section 80-IAC: 100% Tax Holiday (Extended to 2030)

A 3-year income-tax holiday for eligible startups — eligibility now open till 2030.

Updated 21 May 20267 min read
DPIIT

DPIIT Startup Recognition in 2026: Eligibility, Process & Benefits (Updated for G.S.R. 108(E))

Rs 200 crore limit, Deep Tech 20-year window, cooperatives now eligible, the NSWS steps — and why 70% of applications get sent back.

Updated 19 Aug 20269 min read
Company Registration

Registered Office Address in Delhi: Rules & Home Address

Can you use your home as the registered office? The rules, proof and NOC explained.

Updated 20 May 20265 min read
Company Registration

Company Registration Cost in Delhi 2026

Government fees, stamp duty, DSC and professional charges — what it really costs.

Updated 20 May 20266 min read
Company Registration

Documents Required for Company Registration (2026 Checklist)

Director KYC, address proof, photos and office documents — the complete checklist.

Updated 19 May 20266 min read
Company Registration

Pvt Ltd vs LLP vs OPC (2026): Tax, Compliance, Funding & Cost Compared

22% vs 30%, dividend vs tax-free profit share, audit thresholds, DPIIT/80-IAC eligibility and the OPC conversion rule most guides still get wrong.

Updated 19 Aug 202610 min read
Company Registration

How to Register a Startup in Delhi in 2026

The full step-by-step roadmap, from structure to your first compliances.

Updated 18 May 20268 min read

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