Professional Directory

This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.

I write on income tax and GST here, and I write for the business rather than the salaried filer. On the income-tax side that means the presumptive schemes and who is actually eligible for them, the turnover and cash-transaction tests that pull a business into a tax audit, advance tax and the interest that follows when an instalment falls short, capital gains on business assets, and the disallowances that come up in every second scrutiny — cash payments, unpaid statutory dues, TDS not deducted. On GST it means the mechanics a business has to get right the first time: e-invoicing and e-way bill thresholds, reverse charge, ITC reversals on exempt turnover, and place-of-supply questions on interstate and on-site work. I work from the bare Act, the rules and the department's own circulars, and I put the arithmetic in wherever a rule turns on a number, because that is usually where the disagreement is.

I write on the income-tax beat here — ITR form selection and filing mechanics, the old-versus-new regime comparison, capital gains, the Section 87A rebate, TDS credit mismatches, and the interest that runs under Sections 234A, 234B and 234C. I work from the bare Act text and CBDT circulars rather than secondary commentary, and I put worked examples in using the numbers you actually see on the Income-tax Department portal. I'm writing for people filing their own return as much as for practitioners with a desk full of them.

I'm a Chartered Accountant, and I write here on the GST and income-tax beats. Most of what I cover is what actually comes up across a filing cycle: registration thresholds and the GSTR-1 / 2B / 3B reconciliation chain, input tax credit conditions and reversals under Section 16 and Rule 42/43, e-invoicing turnover limits, TDS and advance-tax mechanics, and the filing decisions that follow from the Income-tax Act 2025 transition. I also write about the financial-modelling side of the job, which rarely gets documented properly — bank project reports and CMA data, provisional and projected financial statements, the ratio covenants lenders actually test, and what makes a projection defensible when a credit officer starts questioning the assumptions. I work from the bare Act, CBIC and CBDT circulars and RBI norms rather than secondary commentary, and I put the numbers in wherever a rule turns on a calculation.

I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.

I write on the company law and MCA compliance beat here, and I'm drawn to the filings that punctuate a company's life rather than the ones that come round every year. That means incorporation and registration on SPICe+, LLP formation, allotment and changes in share capital, creation and satisfaction of charges, appointment and resignation of directors, shifting the registered office, the strike-off route, and amnesty windows like CCFS-2026 while they are open. I write for the founder or finance lead who has a specific form to file and a deadline attached to it: what the Companies Act and the Rules require, which form carries it, how the fee and additional fee are computed, and the point at which the filing usually gets stuck on the MCA portal. Where a corporate filing carries an income-tax or GST consequence, I follow it through.

I write on GST and income tax here, mostly from the side of the person who actually has to file. On GST that means the return cycle and the reconciliation that runs through it — GSTR-1 against 2B against 3B, input tax credit and the conditions in Section 16 that decide whether a claim survives a notice, reversals under Rules 42 and 43, registration and threshold questions, and the late fee and interest that start running the day a due date is missed. On income tax I write for the individual: choosing between the old and the new regime on your own numbers, TDS credit that does not show up where it should in Form 26AS or the AIS, reading Form 16 against the return you are about to file, and the deductions people either miss or claim wrongly. I work from the bare Act, the rules made under it and the CBIC and CBDT circulars rather than secondary commentary, and I say plainly where the portal behaves differently from what the section reads.

I cover the CA-student and CA-career beat here — the ICAI course structure from Foundation through Final, articleship and industrial training, the BAA certificate, exam form windows and deadlines, and what the ICAI campus placement numbers actually show once you read them year against year. I work from ICAI announcements and official notifications rather than coaching-centre summaries. I write for students still deciding between options as much as for those already mid-course.

CA Amit Aagrawal is a multi-disciplinary financial professional with experience since 2001 in Taxation, Audit, Corporate Finance and Business Advisory. Combining the expertise of a Chartered Accountant with the legal knowledge of LLB, strategic insight of MBA and innovation as an ICAI Certified AI-CA (Level 1), he provides a 360° approach to business consultancy, compliance and digital transformation. Founder of Amit Siddhi & Associates (Chartered Accountants), Artificial Intelligence (AI) Knowledge Partner at AutoBizNow, and Business Growth Advisor at Professional Consultant Solution Planet Pvt. Ltd. (PCSP), helping entrepreneurs with taxation strategy, financial reporting, statutory compliance, and AI-driven business transformation.