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September 4, 2026 Articles

In-depth tax guides, regulatory compliance breakdowns, and strategic financial advice curated by SmartAITax professionals.

E-Invoicing Under GST: The Complete 2026 Compliance Guide

With the e-invoicing threshold now at ₹5 crore and a mandatory 30-day reporting window for larger businesses, getting e-invoicing right is critical. This guide covers everything — from registration to IRN generation to avoiding common mistakes.

Companies Act 2013: Key Amendments in 2025 That Every Business Must Know

The MCA introduced sweeping changes to the Companies Act in 2025 — from a dramatically revised “Small Company” definition to mandatory digital compliance and expanded fast-track mergers. Here’s what company directors, secretaries, and founders need to know.

Old vs New Tax Regime: The Definitive Comparison for FY 2026-27

Still confused about which tax regime to choose? With income up to ₹12.75 lakh effectively tax-free under the new regime, the math has shifted dramatically. We break down the numbers, exemptions, and scenarios to help you make the right call for FY 2026-27.

GST 2.0: India’s Rate Restructuring Explained — What Changed and What You Must Do

India’s GST framework has undergone its biggest overhaul since launch. The new 4-slab structure (0%, 5%, 18%, 40%) replaces the old 5-tier system, the 12% slab is gone, and compliance has gone fully digital. Updated with 57th GST Council recommendations (Oct 2026): arrest removal, prosecution threshold raised to ₹5 crore, simplified e-commerce registration.

The New Income Tax Act 2025: Everything You Need to Know

India’s biggest tax overhaul in 60 years is here. The Income Tax Act, 2025 replaces the 1961 Act with a simplified, modern framework effective April 1, 2026. Learn about the unified Tax Year concept, streamlined structure, new digital asset rules, and what it means for your tax filings.
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