CA Kajal Agarwal

Navigating the 180-Day ITC Reversal Rule: What Businesses Must Know in 2026

As the calendar turns to January 2026, the Indian taxation landscape is undergoing a tectonic shift. For nearly a decade, the Goods and Services Tax (GST) system relied heavily on “self-policing”, where businesses were expected to follow rules, and the government audited them years later. That era has officially ended. Starting this month, the GST …

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Republic Day Marketing in India: Dos, Don’ts, and Case Studies for Brands

As India approaches its 76th Republic Day, the air is thick with patriotism. For brands, this is a golden opportunity to connect with the emotional pulse of the nation. However, marketing during national holidays is a double-edged sword. While it can foster a deep sense of belonging, a single misstep regarding the National Flag or …

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Are You Ready for the New Income Tax Act? 75-Day Action Plan for Business Leaders & CFOs.

The countdown has officially begun. On April 1, 2026, the 64-year-old Income Tax Act of 1961 will be retired, making way for the Income Tax Act, 2025. For the Indian business community, this isn’t just another compliance update; it is a complete structural overhaul. The new Act cuts the legal text by nearly 50%, moving …

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Q4 Action Plan for Indian Business Leaders: 9 Proven Tactics to Finish FY26 on a High Note

In the Indian business calendar, January isn’t just the start of a new Gregorian year, it is the beginning of the “Final Sprint.” With only 90 days left until March 31st, the pressure to hit Annual Operating Plan (AOP) targets is at an all-time high. For many SMEs and mid-market enterprises, Q4 (January–March) can account …

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Don’t Leave Money on the Table: Startup Tax Incentives Every Founder Should Know (And How to Qualify)

In the high-stakes world of Indian startups, “burn rate” is often the only metric that matters in the early days. While founders spend months chasing venture capital, many overlook a massive, non-dilutive source of funding: Government Tax Incentives. The Indian government has transitioned from a regulator to an active “silent partner” in the startup ecosystem. …

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How to Survive Investor Due Diligence: A Complete Guide for Startups

The Founder’s Survival Guide to Investor Due Diligence The “Handshake Deal” is a myth. In the world of venture capital, the journey from a signed Term Sheet to money in the bank is paved with spreadsheets, legal audits, and late-night Slack messages. This is Investor Due Diligence (DD). For a startup, DD is the ultimate …

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Advance Tax: Who Needs to Pay, When to Pay & How to Avoid Penalties

What Is Advance Tax? Advance Tax is the income tax that individuals and businesses must pay in installments during the financial year, instead of paying it all at once at year-end. It is often called the “pay-as-you-earn” tax system. If the estimated tax liability for the financial year exceeds ₹10,000, you must pay advance tax …

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Why Companies Go Broke: The Working Capital Mismatch

Profit & Cash.You may think these are synonymous with each other. That more cash means more profit, and vice versa.But in reality, these are poles apart! A company with huge profits can be struggling with cash, whereas a company with huge losses might not. If this makes you wonder why a profitable company might not …

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Can AI replace CAs? Finally Answered.

As a Chartered Accountant, author, and AVP of Finance, I have seen this wave of AI fascination up close. The world is increasingly driven by artificial intelligence, automation, and advanced technologies. where one question is on the minds of many professionals: Will AI replace Chartered Accountants (CAs)? It’s natural to wonder, especially when headlines about …

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