{"version":"1.0","count":10,"posts":[{"slug":"ims-mandatory-from-april-2026","title":"IMS becomes mandatory from April 2026 - your 30-day decision rhythm","excerpt":"The Invoice Management System mandate changes ITC monthly. Here's how to set up your firm's 30-day IMS rhythm and the three checks that prevent ITC loss.","category":"gst-updates","tags":["gst","ims","itc","how-to"],"author":{"name":"CA Priya Narayanan","role":"Head of GST Practice","url":"/team#ca-priya-narayanan"},"publishedAt":"2026-05-22","updatedAt":"2026-05-22","readingMinutes":6,"url":"/blog/ims-mandatory-from-april-2026"},{"slug":"form-168-tax-passbook-reading-guide","title":"Form 168 Tax Passbook - how to read every section without losing your mind","excerpt":"A page-by-page tour of the new Form 168 - what replaced Form 26AS and AIS, the seven new schedules nobody is talking about, and the four traps that cost taxpayers refunds.","category":"how-to","tags":["itr","form-168","26as","ais","how-to"],"author":{"name":"CA Vikram Shah","role":"Head of Tax Research","url":"/team#ca-vikram-shah"},"publishedAt":"2026-05-21","updatedAt":"2026-05-21","readingMinutes":9,"url":"/blog/form-168-tax-passbook-reading-guide"},{"slug":"mca-v3-aoc-4-cheat-sheet","title":"MCA V3 AOC-4 cheat sheet - every change between V2 and V3","excerpt":"The V2 portal sunsets June 30, 2026. Here's every operational change between V2 and V3 for AOC-4 filing, with the gotchas we've seen in the first cohort of V3 filings.","category":"how-to","tags":["mca-v3","aoc-4","roc","how-to"],"author":{"name":"CA Rohan Bhattacharya","role":"Head of ROC & Corporate Tax","url":"/team#ca-rohan-bhattacharya"},"publishedAt":"2026-05-20","updatedAt":"2026-05-20","readingMinutes":6,"url":"/blog/mca-v3-aoc-4-cheat-sheet"},{"slug":"roc-late-fees-2026","title":"ROC late fees in 2026 - when to file late vs strike-off","excerpt":"A practical framework for deciding whether to file ROC forms 18 months late or to let the company strike off. Includes the four exception categories where late filing is still cheaper.","category":"opinion","tags":["roc","late-fees","strike-off","opinion"],"author":{"name":"CA Rohan Bhattacharya","role":"Head of ROC & Corporate Tax","url":"/team#ca-rohan-bhattacharya"},"publishedAt":"2026-05-19","updatedAt":"2026-05-19","readingMinutes":7,"url":"/blog/roc-late-fees-2026"},{"slug":"tds-section-393-sub-code-cheatsheet","title":"Section 393 sub-code cheatsheet - every TDS situation, mapped","excerpt":"A complete sub-code reference for the consolidated Section 393. Every situation you used to handle under Sections 192-206C - what the new sub-code is, what the rate is, and what the challan code looks like.","category":"how-to","tags":["tds","section-393","how-to","cheatsheet"],"author":{"name":"CA Anand Subramanian","role":"Head of TDS, Payroll & ESI/PF","url":"/team#ca-anand-subramanian"},"publishedAt":"2026-05-17","updatedAt":"2026-05-17","readingMinutes":11,"url":"/blog/tds-section-393-sub-code-cheatsheet"},{"slug":"checkmate-services-pf-employee-contribution","title":"Checkmate Services: the rule on employee PF that 80% of practices still get wrong","excerpt":"The Supreme Court ruled in 2022 that employee PF contributions must be deposited by the labour-law due date - not the ITR due date. Three years on, we still see this disallowed in scrutiny notices.","category":"opinion","tags":["pf","section-43b","checkmate-services","case-law","opinion"],"author":{"name":"CA Anand Subramanian","role":"Head of TDS, Payroll & ESI/PF","url":"/team#ca-anand-subramanian"},"publishedAt":"2026-05-15","updatedAt":"2026-05-15","readingMinutes":5,"url":"/blog/checkmate-services-pf-employee-contribution"},{"slug":"when-to-trust-an-ai-agent","title":"When to trust an AI tax agent - a CA-firm risk framework","excerpt":"The hardest question in modern practice management isn't how to use AI agents; it's where the line falls between agent and human. A six-factor framework for deciding what to delegate.","category":"opinion","tags":["agents","risk","opinion","practice-management"],"author":{"name":"CA Vikram Shah","role":"Head of Tax Research","url":"/team#ca-vikram-shah"},"publishedAt":"2026-05-15","updatedAt":"2026-05-15","readingMinutes":10,"url":"/blog/when-to-trust-an-ai-agent"},{"slug":"safari-retreats-itc-construction-implications","title":"Safari Retreats: what the Supreme Court actually held - and what it doesn't","excerpt":"The Supreme Court's 2024 ruling in Safari Retreats reopens ITC on construction in narrow circumstances - but the carve-out is more nuanced than the headlines suggest.","category":"case-law","tags":["gst","itc","section-17","safari-retreats","case-law"],"author":{"name":"CA Priya Narayanan","role":"Head of GST Practice","url":"/team#ca-priya-narayanan"},"publishedAt":"2026-05-10","updatedAt":"2026-05-10","readingMinutes":7,"url":"/blog/safari-retreats-itc-construction-implications"},{"slug":"budget-2026-key-changes","title":"Budget 2026: the four changes that affect every CA practice","excerpt":"Beyond the headline slab tweaks, four Budget 2026 changes - Section 393 unified TDS, Form 168 rollout, Section 87A rebate at ₹60K, and the new presumptive professions list - restructure the daily compliance workflow.","category":"budget-updates","tags":["budget-2026","it-act-2025","section-393","form-168","section-87a"],"author":{"name":"CA Vikram Shah","role":"Head of Tax Research","url":"/team#ca-vikram-shah"},"publishedAt":"2026-04-05","updatedAt":"2026-04-05","readingMinutes":8,"url":"/blog/budget-2026-key-changes"},{"slug":"filing-season-2026-27-week-1","title":"Filing season 2026-27 - week 1: what changed since 1 April","excerpt":"The five operational changes a CA practice needs to ingest in the first week of FY 2026-27 - from Form 168 (Tax Passbook) rollout to the IMS mandate to the unified Section 393 TDS framework.","category":"filing-season","tags":["it-act-2025","filing-season","tds","gst","ims","form-168"],"author":{"name":"CA Vikram Shah","role":"Head of Tax Research","url":"/team#ca-vikram-shah"},"publishedAt":"2026-04-01","updatedAt":"2026-04-01","readingMinutes":6,"url":"/blog/filing-season-2026-27-week-1"}]}