DIR-3 KYC is now once every three years
DIR-3 KYC is now filed once every three years by 30 June. Who files when, the 30 June 2028 due date, ₹5,000 late fee, ₹500 updates and DIN reactivation.
MSME 45-day payment rule: interest, MSME-1 and tax disallowance
The MSME 45-day payment rule explained: due dates under s.15, interest at 3x bank rate, MSME-1 filing, and the year-end tax add-back under s.37(2)(g).
SME IPO eligibility 2026: BSE SME vs NSE Emerge
SME IPO eligibility in 2026: SEBI's ₹1 crore EBITDA rule, BSE SME vs NSE Emerge tests, the April 2026 FCFE formula with a worked example, and pitfalls.
TDS payment codes under the Income-tax Act 2025
TDS payment codes under the Income-tax Act 2025: old 194-series to new codes (1027, 1024, 1009, 1002), rates, thresholds, challan steps and transition.
Export realisation is nine months again
The FEMA Export and Import Regulations 2026 started on 1 October with a last-minute cut from fifteen months to nine. What changed for exporters and importers, and what to fix in your trackers.
Written by Vikash Khanal. Each article lists its official sources and the date it was last checked.