Every member of the Employees’ Provident Fund Organisation (EPFO) builds a significant corpus over their working life across three linked schemes: the Employees’ Provident Fund (EPF), the Employees’ Pension Scheme (EPS), and the Employees’ Deposit Linked Insurance (EDLI) scheme. If a member passes away, these savings, pension, and insurance benefits are released to the person…
For many founders a partnership firm is the simplest way to start a business in Mumbai with two or more people. It is inexpensive to set up, lightly regulated, and governed by a settled law, the Indian Partnership Act, 1932. This guide explains how to register a partnership firm in Mumbai in 2026, covering the…
Once you have filed a trademark application in India, the natural next question is: what is happening to it now? Trademark registration is not instant. Your application passes through several government stages over many months, and at each stage the Registry may take an action that needs your response. Checking your trademark status regularly is…
A Digital Signature Certificate (DSC) is the electronic equivalent of a handwritten signature and an identity card rolled into one. It lets an individual or an organisation sign documents and forms online in a way that is secure, tamper-evident and legally valid. In India, almost every major government portal now insists on a DSC before…
Goods and Services Tax in India works on a self-assessment model, where registered taxpayers calculate their own liability, claim input tax credit, and file periodic returns. To keep this system honest, the law provides for a GST audit, a structured examination of records, returns, and other documents to verify that turnover, taxes paid, refunds claimed,…
Manufacturing sits at the heart of India’s Goods and Services Tax (GST) system, and factories face some of the most layered compliance obligations under the law. From claiming input tax credit on raw materials and plant to managing job work, e-invoicing and the movement of finished goods, a manufacturer’s GST footprint touches almost every part…
Paying income tax in India is now almost entirely online. Whether you are a salaried employee clearing a small balance, a freelancer paying advance tax, or a business responding to a demand notice, the Income Tax Department’s e-Pay Tax facility on the official portal (incometax.gov.in) lets you generate a challan and pay directly from your…
Section 194J of the Income Tax Act, 1961 governs the deduction of tax at source (TDS) on payments made towards professional and technical services. For businesses, professionals, and organisations operating in India during FY 2025-26 (AY 2026-27), understanding this provision is essential to stay compliant and avoid interest, penalties, and disallowance of expenses. This guide…
A Letter of Undertaking (LUT) is one of the most important compliance documents for exporters and businesses making zero-rated supplies under India’s Goods and Services Tax (GST) regime. Filing an LUT allows eligible taxpayers to export goods or services, or supply to Special Economic Zones (SEZs), without paying Integrated GST (IGST) upfront. This 2026 FAQ-style…
Form 10C is one of the most important documents for salaried employees in India who leave a job before completing 10 years of pensionable service. It is the prescribed application used to claim the withdrawal benefit under the Employees’ Pension Scheme (EPS) 1995, or alternatively to obtain a Scheme Certificate that protects your past pensionable…