3 posts in this category
Opinion
Practitioner POV on policy and process.
19 May 2026 · 7 min
ROC late fees in 2026 - when to file late vs strike-off
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.
By CA Rohan Bhattacharya
15 May 2026 · 5 min
Checkmate Services: the rule on employee PF that 80% of practices still get wrong
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.
By CA Anand Subramanian
15 May 2026 · 10 min
When to trust an AI tax agent - a CA-firm risk framework
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.
By CA Vikram Shah