In the modern world of trading and investing, the concept of dematerialization has revolutionized the way shares are held, traded, and transferred. In India, this process has transformed the stock market, offering numerous benefits for investors and market...
Initial Public Offering (IPO) and SME IPOs: An In-Depth Guide
An Initial Public Offering (IPO) is a significant milestone for a company, marking its transition from a private entity to a publicly traded one. For small and medium enterprises (SMEs), IPOs can be even more transformative, offering a gateway to growth, brand...
Why CA Day Celebrated?
July 1st of every year will be the CA day. The 74th Anniversary of its foundation will be celebrated by the Institute of Chartered Accountants of India (ICAI) on July 1st as it is 2022. To date, in a massive country like India, a country with at least a billion...
Section 194H – TDS on Brokerage or Commission
Section 194H contains guidelines about tax deductions on the amount paid as brokerage or commission. Entities making a payment as commission or brokerage to a resident have to make a tax deduction at a 5% rate. This amount has to exceed Rs. 15,000 in one...
Legitimate Foreign Currency while travelling Abroad
Slowly and steadily after a long gap, several countries have opened their door for foreign tourist. Last two years have been worse hit for travelling both domestic & international whether for fun or for business and education etc. But now since this restriction is...
Should you buy a property through a limited company?
Property purchases using companies have become increasingly popular in recent years. If you are a business owner, contractor, or independent professional who operates through a company, you may have contemplated purchasing property through your company. Property...
Budget 2022 | From tax break to endowment funds, a pre-budget wish list of some Indian startups
In the last two years, startups in our country faced unprecedented challenges due to the ongoing pandemic. Funds dried up for most, many entrepreneurs reeled under the multiple taxes, and quite a few shut down operations. Now, all eyes are on Finance Minister Nirmala...
Delhi High Court dismisses 1,346 reassessment notices issued after March 31, 2021
The Division bench of the High Court of Delhi in the case of Mon Mohan Kohli Vs Assistant Commissioner of Income Tax & Anr. quashed all reassessment notices on 15th Dec, 2021 issued by taxmen under the old regime on or after April 1, 2021, bringing in a huge...
How to cancel an SRN No. Approved by ROC?
An approved SRN can be cancelled and the entire process is offline and consists of following steps and documentation: – > Visit the respective ROC of the States, where the registered office of the Company is situated.> Submit few documents such as an...
Recent Blogs
Business Registration in India: The Ultimate Guide to Start, Register & Grow Your Business Legally
Introduction | Business Registration in India. India is a rapidly growing economy and now is the perfect time to start a business. Thanks to programs such as Startup India, Digital India and the ease of compliance, business registration has become easier, faster, and...
Important Steps for Beginners to Filing Income Tax Return
Filing your Income Tax Return (ITR) for the first time can feel confusing—but it doesn’t have to be. With the right guidance, you can complete your tax filing accurately and on time while avoiding penalties. At Neeraj Bhagat & Co., we regularly assist first-time...
Income Tax Rules 2026: Key Changes, New ITR Forms & Exemption Limits
India’s income tax framework continues to evolve to simplify compliance, increase transparency, and promote digital reporting. The Income Tax Rules 2026 introduce important updates that every taxpayer—individuals, professionals, and businesses—must understand before...
GSTR-4 Return Filing: Due Date, Filing Process & Late Fees
For businesses registered under the GST Composition Scheme, timely filing of GSTR-4 is essential to avoid penalties and maintain compliance. Many taxpayers often confuse CMP-08 quarterly payments with GSTR-4 annual return filing. In this detailed guide, Neeraj Bhagat...
Set Up a Liaison Office in India: Eligibility, Documents & Process
India continues to be a top destination for foreign companies looking to explore new markets. If you want to establish a presence without undertaking direct commercial activities, a Liaison Office (LO) is one of the most effective entry routes. At Neeraj Bhagat &...
Accounting Software vs Outsourcing Accounting: What Should Your Business Choose?
In today’s competitive and compliance-driven business environment, managing accounts efficiently is no longer optional—it is critical. Whether you are a startup, SME, or an expanding enterprise in India, one key decision you must make is: Should you use accounting...
Budget 2026 Explained: What Became Cheaper, What Got Costlier, and Why It Matters
Every year, the Union Budget arrives like a financial weather report. Some forecasts bring sunshine, others warn of storms. Budget 2026 is no exception. While the headlines talk about growth, fiscal discipline, and long-term vision, most households care about one...
10 Compliance Mistakes That Trigger Scrutiny/Notice for Foreign Companies in India
Entering the Indian market is exciting. Huge consumer base, fast-growing economy, and endless opportunities—what’s not to love? But here’s the catch: India’s regulatory framework is strict, layered, and unforgiving if you slip up. For foreign companies, even a small...
Incorporation of One Person Company (OPC) in India: Complete Guide for Indians, NRIs & Foreigners
Starting a business alone doesn’t mean you have to walk alone legally. That’s exactly why the concept of One Person Company (OPC) was introduced in India. It bridges the gap between sole proprietorship and a full-fledged private limited company. What is an OPC? A One...
Company Registration in India: A Complete Step-by-Step Guide (2026)
Introduction: Company Registration In India India has become one of the most active and profitable places in the world to start a business due to high economic development, government-supported start-up efforts, and vibrant entrepreneurship environment. India is an...


