Insights

Notes on tax, audit & running a business

Practical writing from our partners — no filler, no reposted circulars.

28 Oct 2026
5 min read

Company Law

When Should You Form a Private Limited Company? A Founder's Checklist

A Pvt Ltd company is not always the right first step. When it makes sense, what it costs in compliance, borrowing and tax, and when an LLP or firm is better.

CA Mayank Agarwal

12 Oct 2026
7 min read

GST & Indirect Tax

Books vs GST vs AIS Mismatch: How to Reconcile Turnover

Books, GST returns and AIS show three different turnovers? Why they differ, how to reconcile them, and how to answer an ASMT-10 notice.

CA Anshul Jain

10 Sept 2026
5 min read

Direct Tax

80-IAC and the start-up tax holiday: what it is worth after MAT and 115BAA

A start-up claiming the 80-IAC holiday still pays MAT on book profit, and opting into 115BAA forfeits the holiday. Worked numbers on a ₹2 crore profit.

CA Mayank Agarwal