Author: Mayank Saini

Mayank Saini is a Manager at TAXAJ's Goa office, part of the Accounts & Taxation team. With over six years of industry experience, Mayank advises businesses on accounting, taxation and regulatory compliance. TAXAJ is a multi-disciplinary consulting firm spanning finance, taxation, legal, secretarial, FEMA and IPR, with offices in Delhi, Bihar, Bangalore and Goa.

Accounting & Advisory

Auditing related party transactions — disclosures and red flags for 2026
ByMayank Saini August 24, 2026September 28, 2026

Learn how to audit related party transactions in India for 2026, including SA 550 requirements, Ind AS 24 disclosures, Section 188 compliance, audit procedures and major red flags.

Read More Auditing related party transactions — disclosures and red flags for 2026
Accounting & Advisory

📚 Books Finalisation in India — Complete Year-End Checklist for Businesses
ByMayank Saini August 22, 2026

Learn the complete books finalisation process in India with a practical year-end checklist covering bank reconciliation, GST, TDS, debtors, creditors, inventory, fixed assets

Read More 📚 Books Finalisation in India — Complete Year-End Checklist for Businesses
News & Updates

Section 43B(h) MSME 45-day payment disallowance — impact on buyers FY 2025-26
ByMayank Saini August 20, 2026

Understand Section 43B(h) MSME payment disallowance for FY 2025-26, including the 15-day and 45-day payment rules, tax impact on buyers, MSME interest exposure and year-end compliance.

Read More Section 43B(h) MSME 45-day payment disallowance — impact on buyers FY 2025-26
Compliances

Employee stock option pool — sizing and ESOP trust setup for startups
ByMayank Saini August 18, 2026August 24, 2026

Learn how Indian startups can plan an ESOP pool and set up an ESOP trust, including pool sizing, vesting, taxation, founder dilution, Rule 12, and trust vs direct ESOP structures.

Read More Employee stock option pool — sizing and ESOP trust setup for startups
Income Tax

Convertible note repayment and conversion — tax treatment for startups
ByMayank Saini August 17, 2026August 18, 2026

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Licenses & Registration

Registering a startup in Goa — incentives and step-by-step process
ByMayank Saini August 14, 2026August 18, 2026

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Legal & IPR

Trademark for restaurants and cloud kitchens — Class 43 filing guide
ByMayank Saini August 13, 2026August 18, 2026

Learn how restaurants and cloud kitchens can protect their brands through Trademark Class 43 in India,

Read More Trademark for restaurants and cloud kitchens — Class 43 filing guide
Legal & IPR

Copyright assignment agreement — drafting and stamp duty essentials
ByMayank Saini August 12, 2026August 18, 2026

Learn the essentials of a Copyright Assignment Agreement in India, including assignment rights, duration, territory, consideration

Read More Copyright assignment agreement — drafting and stamp duty essentials
Legal & IPR

Software patentability in India — Section 3(k) and CRI guidelines
ByMayank Saini August 11, 2026August 18, 2026

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Read More Software patentability in India — Section 3(k) and CRI guidelines
Legal & IPR

Patent filing for startups — 80% fee rebate and expedited examination 2026
ByMayank Saini August 10, 2026August 18, 2026

Learn how startups can file patents in India in 2026 with an 80% official fee concession and expedited examination under Form 18A, including eligibility, process, SIPP support and key compliance requi

Read More Patent filing for startups — 80% fee rebate and expedited examination 2026