Onewaytaxsolutions

09/07/2026

24/06/2026

https://www.onewaytaxsolutions.com/blog.html -filing-benefits-9-reasons

Expert tax tips, GST updates, ITR filing guides, ROC compliance and startup advice from Jaipur's top CA firm.

24/06/2026

https://www.onewaytaxsolutions.com/blog.html -taxation-44ad-vs-44ada

Expert tax tips, GST updates, ITR filing guides, ROC compliance and startup advice from Jaipur's top CA firm.

18/02/2026

Section 74 ka misuse? GSTAT ne diya clarity

Recent decision in M/s Sterling & Wilson Pvt. Ltd. v. Commissioner, Odisha, Commissionerate of CT & GST & Ors. (11 Feb 2026) ne clear kiya ki har GSTR-1 vs GSTR-3B mismatch ko Section 74 (fraud) nahi maana ja sakta.

Case mein return mismatch tha, lekin books mein entries, debit/credit notes aur reconciliation available tha. Department ne fraud assume kiya, par Tribunal ne observe kiya ki sirf mismatch se “नीयत में दोष” presume nahi hota.

Supreme Court judgment Commissioner of Customs (Import), Mumbai v. Dilip Kumar & Company & Ors. ka reliance bhi liya gaya tha, lekin Tribunal ne clarify kiya ki woh exemption interpretation ka case tha, factual reconciliation ka nahi.

GSTAT ne hold kiya:

• Fraud prove nahi hua
• Matter Section 73 ke framework mein jayega
• Tax determination Proper Officer karega (remand)

Key takeaway:
हर mismatch = fraud नहीं।
Section 74 लगाने से पहले “धोखाधड़ी” और “जानबूझकर कर चोरी” साबित करनी होगी.

12/02/2026

⚠️ Disclaimer
❗ This post is intended for general awareness purposes only.
❗ A creative writing style has been used for better understanding.
❗ Do not take any tax or legal decision solely based on this post.
❗ Always consult your tax consultant or legal advisor before taking any action.

11/02/2026

Major Income-Tax Forms Renumbered (ITA 2025 / Draft IT Rules 2026)

India’s upcoming Income-tax framework introduces a comprehensive renumbering of compliance forms to simplify reporting and align forms with the structure of the new Act.

Tax Audit & International Tax

• Tax Audit Report
Forms 3CA / 3CB / 3CD ➝ New Form 26

• Transfer Pricing Audit
Form 3CEB ➝ New Form 48

• MAT Certificate
Form 29B ➝ New Form 66

• Tax Residency Certificate (TRC)
Form 10FA ➝ New Form 42

• DTAA Information
Form 10F ➝ New Form 41

(These audit and cross-border compliance forms have been reorganized to improve clarity and standardization.)

Charitable Trusts / NGOs – Major Restructuring

• Provisional Registration
Form 10A ➝ New Form 104

• Registration / Renewal
Form 10AB ➝ New Form 105

• Accumulation of Income
Form 10 ➝ New Form 109

• Audit Report
Forms 10B / 10BB ➝ New Form 112

• Donee Statement
Form 10BD ➝ New Form 113

• Donor Certificate
Form 10BE ➝ New Form 114

(Charitable institutions will need to update donor communication and reporting processes.)

TDS / TCS & Withholding Compliance

• Lower / Nil TDS Application
Form 13 ➝ New Form 128

• Salary TDS Certificate
Form 16 ➝ New Form 130

• TDS Return (Salary)
Form 24Q ➝ New Form 138

• TDS Return (Residents)
Form 26Q ➝ New Form 140

• TDS Return (Non-Residents)
Form 27Q ➝ New Form 144

• TCS Return
Form 27EQ ➝ New Form 143

(Renumbering aims to enable better analytics and automated reconciliation.)

Other Key Compliance Forms

• Tax Credit Statement (26AS) ➝ New Form 168
• Foreign Remittance Declaration (15CA) ➝ New Form 145
• CA Certificate for Remittance (15CB) ➝ New Form 146
• SFT Filing (61A) ➝ New Form 165

Important Practical Note

The new Income-tax Act, 2025 and related rules are expected to apply from 1 April 2026.

Existing return forms may continue during the transition period and changes will be phased in gradually.

Tax professionals, businesses, NGOs and employers should start updating compliance checklists, software and documentation formats well before the FY 2026-27 transition.

11/02/2026

DRAFT INCOME TAX RULES 2026

The Central Board of Direct Taxes (CBDT) released the draft Income-tax Rules, 2026 and associated forms on February 7, 2026. These rules are designed to operationalise the Income-tax Act, 2025, which is scheduled to replace the 1961 Act starting April 1, 2026. Key Highlights of the Draft Rules The n...