Notes & perspectives

Ideas for better financial work.

Writing on Chartered Accountancy, compliance, professional judgment and the thoughtful use of technology.

Customs · 1 November 2026

Cotton Import Duty Exemption Extended to 31 December 2026

The two-month extension, exact tariff scope, duties covered and practical checks for importers and textile businesses.

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31 October 2026

SEBI Revises FPI KYC Review Cycles from December 2026

The new two- and eight-year timetable, exceptions and practical steps for FPIs and their intermediaries.

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29 October 2026

Central Government DA and DR Rise to 63% from July 2026

The revised rate, effective date, calculation examples and who is—and is not—covered.

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28 October 2026

CBIC’s New GST Registration Checklist and Timelines

What to upload for business premises, how verification works and the 3-, 7- and 30-working-day processing tracks.

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27 October 2026

RBI Changes Where Certain FEMA Compounding Applications Are Filed

The correct office for overseas investment, borrowing, lending and guarantee contraventions—and what to prepare.

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26 October 2026

SEBI Warns Against Invitation-Only WhatsApp Stock Tips

How the scam builds false trust, the five red flags and the official verification and reporting routes.

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21 October 2026

eMudhra Certificate Compromise: What DSC Users Should Know

The verified scope, the distinction from tax-filing DSCs and what users should do.

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20 October 2026

FADS 2026: Foreign Assets Disclosure Now Online

The ₹1 crore and ₹5 crore limits, payment rules, valuation date and practical steps before 31 December.

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19 October 2026

SEBI’s New Closing Auction and Derivatives Timings

The revised closing auction, derivatives cut-offs and 30-minute expiry VWAP.

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18 October 2026

RBI’s New FX Derivative Rules and FERR Explained

The USD 5 million threshold, rebooking restriction, documentation and 20% reserve.

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17 October 2026

57th GST Council: What Businesses Should Know

The key proposals on registration, returns and refunds—and why implementation dates matter.

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1 October 2026

Changed Jobs This Year? Form 122 Explained

Prior-employer salary and TDS details for your current payroll team.

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17 September 2026

New TDS Forms under the Income-tax Rules, 2026

A practical guide to the new TDS and TCS form numbers.

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7 June 2026

The Friction Index

Applying first-principles thinking to Chartered Accountancy.

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