◆ Brief library · By subject

61 briefs, 10 topic clusters.

Browse Finclar’s insights by subject. Choose a topic to find practical notes and explainers related to the questions you are researching.

📜

Finance Act 2025 changes

3 briefs

Practice leadFinclar Team

The slabs, the Sec 87A bump to ₹12L, the Sec 80CCD(2) lift to 14%, and the cornerstone summary of every change you need to action this FY.

CornerstoneFinance Act 2025 — 14 changes for FY 25-26Finclar Team · 9 minRead → RebateSec 87A at ₹12 lakh — what FA 2025 actually changedFinclar Team · 5 minRead → NPSSec 80CCD(2) — employer NPS at 14% in the new regime from FY 2024-25Finclar Team · 5 minRead →

🧾

GST & Indirect Tax

13 briefs

Practice leadIshaq Aqeel · Team

From registration thresholds to e-invoice to e-Way Bill to QRMP to RCM to Sec 17(5) blocked-ITC to inverted-duty refund — every operational decision a GST taxpayer makes in the FY 25-26 cycle.

RegistrationGST registration thresholds — state mapAqeel · 7 minRead → CompositionComposition Sec 10 — 1% / 5% / 6% decisionAqeel · 6 minRead → QRMPQRMP — GSTR-1 vs IFF for ≤ ₹5 CrAqeel · 7 minRead → e-Way Bille-Way Bill — Rule 138 thresholds + validityAqeel · 7 minRead → Sec 17(5) ITCGST Sec 17(5) — 14 blocked input tax creditsAqeel · 10 minRead → RCMGST RCM cheatsheet — 8 most common triggersAqeel · 8 minRead → e-InvoiceGST e-Invoice ≥ ₹5 Cr — 14-day setup checklistAqeel · 7 minRead → AnnualGSTR-9C — top 7 reconciliation gapsAqeel · 7 minRead → RefundInverted-duty refund — Rule 89(5) formulaAqeel · 7 minRead → RefundExport refund — LUT vs IGST-paid routeAqeel · 6 minRead → Real estateGST on real estate — 1% / 5% / 12% decision treeAqeel · 6 minRead → TDS / TCSSec 194Q vs Sec 206C(1H) — who withholds, who collectsAqeel · 5 minRead → NoticeGST notice response — 7-step playbookAqeel · 7 minRead →

🏢

ROC / MCA Compliance

12 briefs

Practice leadS A Mohammed Inamul Hasan · Team

Annual MCA filings, every director change, charge creation/satisfaction, AGM/EGM mechanics, small-company status, independent-director appointment, CSR compliance, and the voluntary strike-off route — calendar-driven, with named owners on each form.

ClassificationSmall Company Sec 2(85) — audit-relief thresholdInamul · 6 minRead → AGM / EGMAGM Sec 96 — timeline, quorum, e-AGM regimeInamul · 7 minRead → ChargesCHG-1 — 30-day charge creation clockInamul · 6 minRead → CSRCSR Committee Sec 135 — 2% spend obligationInamul · 7 minRead → ID Sec 149Independent directors — IICA databank, tenureInamul · 7 minRead → Director ChangeDIR-12 — director resignation & 30-day MCA clockInamul · 7 minRead → AnnualROC annual filing — AOC-4 + MGT-7 / 7A decodedInamul · 6 minRead → DirectorDIR-3 KYC — every director, once every three years by 30-JunInamul · 4 minRead → DepositsDPT-3 — the 30-June annual deposit returnInamul · 5 minRead → MSMEMSME-1 — half-yearly return + Sec 43B(h) cross-tabInamul · 6 minRead → AuditorADT-1 — auditor appointment, 15-day post-AGM filingInamul · 5 minRead → Strike-offSTK-2 — voluntary strike-off for dormant companiesInamul · 6 minRead →

🌐

NRI & Cross-border

3 briefs

Practice leadFinclar Team

Residency under Sec 6 (60 / 120 / 182-day rule), foreign tax credit via Form 67, and the Schedule FA disclosure trap that catches RORs with US RSUs or UK rent.

ResidencyNRI residency — 60 / 120 / 182-day ruleFinclar Team · 6 minRead → DisclosureSchedule FA — the disclosure trap most ROR Indians missFinclar Team · 8 minRead → FTCForm 67 — foreign tax credit common mistakesFinclar Team · 5 minRead →

📊

Direct Tax · ITR · Regime

15 briefs

Practice leadFinclar Team

ITR-form selection, regime decisions, the Sec 44ADA / Sec 44AB triggers, advance-tax / faceless-assessment / AIS reconciliation, deduction stack (Sec 80D / Sec 80G / HRA), ITR-U recovery, senior-citizen carve-outs, year-end planning — plus the Sec 234C mechanism and F&O treatment.

ITR FormITR-1 / 2 / 3 / 4 — which form for which scenarioFinclar Team · 7 minRead → HRAHRA Sec 10(13A) — receipts + landlord PANFinclar Team · 6 minRead → Sec 80DSec 80D — health insurance deduction stackFinclar Team · 6 minRead → Sec 80GSec 80G — 50% vs 100% bucket mapFinclar Team · 6 minRead → Sec 44ADASec 44ADA — when NOT to opt for presumptiveFinclar Team · 7 minRead → AuditSec 44AB tax audit — who's required, and who isn'tFinclar Team · 9 minRead → PenaltySec 234C advance tax interest — quarter by quarterFinclar Team · 7 minRead → AIS / TISAIS / TIS reconciliation — 7 mismatchesFinclar Team · 7 minRead → ITR-USec 139(8A) ITR-U — when to file (and when not)Finclar Team · 7 minRead → SeniorSenior citizens — FY 25-26 tax-saving checklistFinclar Team · 8 minRead → RegimeOld vs new regime — how to pick for FY 25-26Finclar Team · 7 minRead → ITR9 ITR filing mistakes that trigger 143(1) noticesFinclar Team · 8 minRead → BeginnerFiling your first ITR — walk-throughFinclar Team · 10 minRead → Year-endMarch year-end planning — 18 actions before 31 MarchFinclar Team · 8 minRead → F&OF&O income — taxed as business, not capital gainFinclar Team · 6 minRead →

🔁

TDS & TCS

3 briefs

Practice leadFinclar Team

Property buyer, tenant, and firm-to-partner TDS — three FA 2024 / 2025 changes that every individual or firm needs to operationalise.

PropertySec 194-IA property buyer's TDS checklistFinclar Team · 5 minRead → RentSec 194-IB tenant's TDS on rent > ₹50K/monthFinclar Team · 4 minRead → FirmSec 194T — firm-to-partner TDS from 1-Apr-2025Finclar Team · 6 minRead →

🏠

Capital Gains & Property

4 briefs

Practice leadFinclar Team

The Sec 54 / Sec 54F / Sec 54EC exemption decision tree, home-loan interest mechanics, CGAS bridging, and the Sec 115QA buyback shift that moved tax from the company to the shareholder.

Sec 54 / 54F / 54ECSec 54 vs Sec 54F vs Sec 54EC — exemption decision treeFinclar Team · 8 minRead → Home loanSec 24(b) — self-occupied vs let-outFinclar Team · 6 minRead → CGASCGAS — park gains before the Sec 54 deadlineFinclar Team · 6 minRead → BuybackSec 115QA buyback shift after 1-Oct-2024Finclar Team · 7 minRead →

⚠️

Compliance Cascade

3 briefs

Practice leadFinclar Team

Small compliance slips with disproportionate downstream consequences — PAN-Aadhaar inoperative cascade, MSME Sec 43B(h) disallowance, and the Sec 144B faceless-assessment response playbook.

Sec 144BFaceless assessment — the e-proceedings playbookFinclar Team · 8 minRead → PAN · KYCPAN-Aadhaar inoperative — the cascadeFinclar Team · 5 minRead → MSMEMSME Sec 43B(h) — the 15-day rule that disallows expensesFinclar Team · 6 minRead →

⚙️

Accounting Stack & Automation

3 briefs · NEW

Practice leadsAqeel & Inamul

Tally vs Zoho Books vs Busy comparison · audit-trail compliance under Rules 2023 · real-time MIS pipelines via n8n. Sits at the intersection of Aqeel's Tally Expert role and Inamul's automation vertical.

ComparisonTally vs Zoho Books vs Busy — practitioner comparisonAqeel · 10 minRead → ComplianceTally audit trail — mandatory under Rules 2023Aqeel · 8 minRead → Automationn8n + Tally Prime — real-time MIS pipelineInamul · 12 minRead →

📈

ESOP & VDA / Crypto

2 briefs

Practice leadFinclar Team

Founder & employee equity, and the Sec 115BBH 30% flat-tax / 1% TDS regime for virtual digital assets.

ESOPFounder's complete guide to ESOPs in IndiaFinclar Team · 12 minRead → VDACrypto / VDA taxation — the complete guideFinclar Team · 9 minRead →

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