
Provisional registration under section 332(3) is only for NGOs whose activities have not started, and it lasts three tax years or six months from commencement, whichever is earlier. Form 104 vs Form 105, explained.

Provisional registration under section 332(3) is only for NGOs whose activities have not started, and it lasts three tax years or six months from commencement, whichever is earlier. Form 104 vs Form 105, explained.

CA Vijay R Singh, FCA·Startups · Mumbai·Updated 15-Jun-2026 For years, the cruellest tax a startup could face was a tax on raising money. Bring in capital at a valuation the tax officer disagreed with, and the “extra” was taxed as your income. That was angel...

CA Vijay R Singh, FCA·Startups · Mumbai·Updated 15-Jun-2026 A 22% tax rate when the headline company rate is 30%? It looks like free money — just tick a box and pay less. That is exactly how Section 115BAA is sold, and for many companies it...

CA Vijay R Singh, FCA·Startups · Mumbai·Updated 15-Jun-2026 A 22% tax rate when the headline company rate is 30%? It looks like free money — just tick a box and pay less. That is exactly how Section 115BAA is sold, and for many companies it...

CA Vijay R Singh, FCA·Startups · Mumbai·Updated 15-Jun-2026 A SaaS founder lands a US customer, raises the first invoice, and freezes on one question: do I add 18% GST? Many add it “to be safe.” Others ignore GST entirely and quietly build up a liability....

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Complete guide to ITR forms for FY 2025-26. Updated with Budget 2025 and 2026 changes — zero tax up to ₹12L, LTCG now allowed in ITR-1 and ITR-4, new due dates. By CA Vijay Singh, Mumbai.

Introduction Limited Liability Partnerships (LLPs) offer entrepreneurs and professionals a unique combination of flexibility, low compliance, and limited liability. But what truly sets LLPs apart in India is their tax structure. Unlike private limited companies, LLPs are not burdened with dividend tax or Minimum Alternate...
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