Regulatory & Compliance Guides
In-depth practitioner insights, legal procedures, and forensic checklists for corporate boards, compliance officers, and institutional investors in India.
Income Tax Return for Partnership Firms: ITR-5, Documents and Filing Procedure
A partnership firm is a separate taxable entity filing ITR-5 at a flat 30 per cent plus surcharge and cess, with partner remuneration and interest deductible only within the limits the Act prescribes.
GST Invoice Compliance Checklist: Mandatory Fields and Common Errors
A tax invoice must carry the particulars prescribed by Rule 46, and a missing or wrong particular is not a formatting problem, because the recipient’s input tax credit depends on holding a valid invoice.
ITR Filing for Freelancers and Professionals: Tax Rules, Documents and Forms
A freelancer files ITR-4 under presumptive taxation at 50 per cent of gross receipts where eligible, or ITR-3 with books, by 31 August where no audit applies, and foreign receipts need their own treatment.
Income Tax Return Filing for Proprietorship Firms: Forms, Documents and Process
A proprietorship has no separate return, because the proprietor files it as their own income, in ITR-3 or ITR-4 under presumptive taxation, by 31 August where no audit applies.
ITR Filing for Salaried Employees: Documents, Tax Regime and Due Date
A salaried employee files ITR-1 or ITR-2 by 31 July, under the new regime by default, where a Rs 75,000 standard deduction and a Rs 60,000 rebate make salary up to about Rs 12.75 lakh tax-free.
Private Limited Company Registration Documents
Explore the complete checklist of documents required for private limited company registration in India, including director identity proofs, registered office documents and requirements for foreign nationals. Get document verification support from Northrop LLP.
Company Name Reservation Documents
Learn which documents are required for MCA company name reservation, when trademark-owner consent or regulatory clearance is necessary, and what supporting documents to prepare before filing.
Company Name Rejected by MCA: What Should I Do?
Learn what MCA rejection statuses mean, how to respond within the 15-day resubmission window, when to correct your application, and when to apply again with alternative names.
Company Name Reservation Cost
Understand MCA company name reservation fees, when a separate name reservation charge applies, how extension fees work, and whether your fee is refundable if your proposed name is rejected.