CA Kajal Agarwal

For every business owner, managing cash flow is paramount. It’s the lifeblood that keeps operations running, enables growth, and helps navigate unexpected challenges. Yet, for years, many Indian businesses operating under the Goods and Services Tax (GST) regime found their working capital getting stuck in an often-overlooked but significant problem: the Inverted Duty Structure (IDS). […]

The Union Budget 2026 has signaled a fundamental departure from traditional economic policy. For decades, the Indian Micro, Small, and Medium Enterprise (MSME) sector has been treated as a “social sector” requiring protection. With the 2026 Budget, the narrative has shifted. Finance Minister Nirmala Sitharaman has unveiled a roadmap that treats MSMEs as high-performance investment

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

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

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

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

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

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