Rakesh Gupta

Form 36A is gone. From 1 April 2026, ITAT cross-objections must be filed in Form 116 under Section 362(4) of the Income-tax Act, 2025 and Rule 193(2) — within 30 days of notice of appeal, with no fee. CBDT has clarified the procedure through its FAQs.

MCA’s CCFS 2026 offers a 90% waiver on additional fees for delayed ROC filings from 15 April to 15 July 2026. It enables companies to regularise compliance, opt for dormancy, or strike-off at concessional fees with limited immunity.

Section 70(1A) of the CGST Act allows appearance by an authorised representative, but the discretion lies with the officer. A detailed look at when a CA can appear in GST summons, when personal attendance is unavoidable, the CA vs advocate privilege distinction, and practical guidance.

Gujarat HC directs Income Tax Department to file affidavit with measures to resolve ITR form delays. CAAS petition highlights 11-year non-compliance with 2015 court order directing forms be available on April 1st. Next hearing 27 April 2026.

Latest IBBI data: 32,179 cases worth Rs 14.62 lakh crore settled before NCLT admission. Recovery hit record 70% in Q4 FY2025. Liquidation ratio improving sharply. IBC is now India's most effective debt resolution tool.

GSTAT is now operational in phases, with the Chennai Bench active from 1 April 2026 and the e-Courts Portal at efiling.gstat.gov.in live for filings. Note: the 24 September 2025 staggering order was revoked on 18 December 2025, so the 30 June 2026 window is no longer operative.

Section 194A TDS on interest income — revised rates, thresholds for banks, senior citizens, and Form 15G/15H for FY 2025-26.

Missed your ITR deadline? Section 139(8A) lets you file an updated return via ITR-U within 48 months. Know the additional tax rates.