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5 articles found
Section 17(5) GST Blocked ITC Checklist for FY 2025-26
For SMEs, GST input tax credit is valuable — but Section 17(5) blocks credit on many common expenses like cars, food, travel benefits and certain construction costs. Use this practical FY 2025-26 checklist to identify eligible ITC, avoid wrong claims, and maintain proper documentation.
Section 194C TDS on Contractor Payments for Real Estate Developers FY 2025-26
A practical guide to Section 194C TDS for real estate developers in FY 2025-26. Learn the applicable rates, thresholds, GST treatment, advances, and monthly compliance steps.
Section 194Q vs 206C(1H): Cash Flow Impact in FY 2025-26
Understand the practical cash flow impact of Section 194Q vs 206C(1H) in FY 2025-26. Learn how 194Q affects vendor payments, working capital, and reconciliation.
Section 194Q TDS on Purchase of Goods Calculation Guide for FY 2025-26
Section 194Q requires buyers with turnover above ₹10 crore to deduct TDS on purchases of goods above ₹50 lakh from each resident seller. This guide explains the FY 2025-26 rules, calculation method, GST treatment, and common compliance mistakes.
Section 194R TDS on Dealer Incentives in FY 2025-26: How FMCG, Pharma and Auto Businesses Can Structure Schemes Without Tax Surprises
Dealer incentive schemes in FMCG, pharma and auto can trigger Section 194R TDS if they are treated as benefits or perquisites. This guide explains how to structure schemes, document them properly, and avoid tax surprises in FY 2025-26.