Tax News & Updates
Stay informed with the latest in tax and compliance
| Due Date | Form / Return | Department | Description | Days Left |
|---|---|---|---|---|
| 15 Apr 2026 |
Form no. 3BB
Mar, 26 |
Income Tax | 1d | |
| 15 Apr 2026 |
Form No. 15CC
Jan - Mar, 26 |
Income Tax | 1d | |
| 15 Apr 2026 |
PF & ESIC
Mar, 26 |
PF & ESIC | 1d | |
| 18 Apr 2026 |
CMP-08
Jan - Mar, 26 |
GST | Quarterly Challan-cum-statement to be furnished by composition dealers | 4d |
| 20 Apr 2026 |
GSTR-5A
Mar, 26 |
GST | Summary of outward taxable supplies and tax payable by a person supplying OIDAR services | 6d |
| 20 Apr 2026 |
GSTR-3B
Mar, 26 |
GST | 6d | |
| 22 Apr 2026 |
GSTR-3B QRMP1
Jan - Mar, 26 |
GST | 8d | |
| 24 Apr 2026 |
GSTR-3B QRMP2
Jan - Mar, 26 |
GST | 10d | |
| 25 Apr 2026 |
ITC-04
Oct 25 - Mar, 26 |
GST | 11d | |
| 25 Apr 2026 |
ITC-04
FY 25-26 |
GST | 11d | |
| 30 Apr 2026 |
Form 24G
Mar, 26 |
Income Tax | 16d | |
| 30 Apr 2026 |
Form 15G/15H
Jan - Mar, 26 |
Income Tax | Due date for furnishing of Form 15G/15H declarations received during the quarter ending March, 2026 | 16d |
| 30 Apr 2026 |
TDS Pay- 194-IA, 194-IB, 194M, 194S
Mar, 26 |
Income Tax | 16d | |
| 30 Apr 2026 |
TDS Payment
Mar, 26 |
Income Tax | 16d | |
| 30 Apr 2026 |
TDS Payment - AO permitted
Jan - Mar, 26 |
Income Tax | 16d |
DIR-3 KYC: When Will You Need to File- (Illustrations Explained)
MCA Update: DIR-3 KYC Now Once in 3 Years from 31 Mar 2026
MCA Issues Advisory on Company & LLP Name Reservation
MCA Reorganises ROC Jurisdictions from 16 February 2026
Last Opportunity Before Strict ROC Action
Who Cannot Avail CCFS-2026?
Penalty Immunity Window Under CCFS-2026
MCA Launches Companies Compliance Facilitation Scheme (CCFS-2026) for Pending Filings Relief.
MCA Portal Update: VPD Now Available During Business Hours
The MCA portal has extended the View Public Documents (VPD) service to regular business hours. Users can now download all available public documents during the day itself, without waiting till after 6:30 PM. This change will help professionals plan MCA-related work more efficiently.
MCA Clarification: 7 Days Allowed for Payment
MCA Updates Small Company Status in Master Data
MCA Amends Director KYC Rules
MCA Grants Fee Waiver and Time Extension for Annual Filings (FY 2024-25)
MCA Notifies Revised Small Company Definition (G S R 880(E))
MCA Extends Due Date for Filing Financial Statements & Annual Returns to 31st Dec 2025
DIR-3 KYC Filing Deadline Extended to 31st October 2025 Without Late Fee
MCA Extends Due Date for DIR-3 KYC Filing Without Fee till 15th October 2025
MCA Issues Advisory on Avoiding Rejections in LLP Incorporation (FiLLiP) Applications
MCA Allows Holding of AGM/EGM via VC or OAVM Till Further Orders - Clarification Issued
Private complaint barred for Sec 448 offence as it is covered under Sec 447; Companies Act proceedings quashed
Decision
The SC held that Section 448 is intrinsically linked to Section 447 (fraud) and therefore falls within offences covered u/s 447, attracting the bar u/s 212(6) against cognizance on a private complaint.
Accordingly, cognisance taken by the Special Court for offences u/s 448 and 451 of the Companies Act was held invalid, and those proceedings were quashed.
The Court, however, allowed the IPC offences to continue and directed the transfer of the complaint to the competent criminal court for trial.
Winding-Up Proceedings Transferred to NCLT as No Irreversible Steps Taken
Decision
The Court relied on Action Ispat (SC) and held that winding-up matters must be transferred to NCLT unless they have reached an irreversible stage.
Since the companys assets had not been put up for sale, nothing irreversible had occurred, making transfer appropriate.
The Court ordered the immediate transfer of the winding-up proceedings to NCLT, Kolkata, while granting the appellant liberty to pursue its claim before the appropriate authority.
Guarantors Cannot Use Company Court to Block Recovery After Completion of Winding Up
Decision
Once liquidation is completed, the Company Court cannot be used as a forum to shield guarantors from bank recovery actions.
Based on Lalit Kumar Jain v. Union of India, discharge of the company does not discharge personal guarantors; hence, guarantors cannot invoke the Company Court jurisdiction.
Winding-Up Petition Transferred from High Court to NCLT for Effective Adjudication
Decision
The Court held that, to ensure effective adjudication of all similarly situated parties, the present petition should also be transferred to the NCLT.
Relying on Section 434(1)(c) of the Companies Act, 2013, the HC directed the transfer of the petition.
All pending applications in the HC were closed, and the parties were allowed to proceed before the NCLT.
No Preferential Payment to Appellants in Winding-Up Proceedings - Equal Treatment of Creditors Under Company Law
Decision
Appellants are not entitled to preferential payment and must stand with other creditors u/s 529.
Their petition does not grant precedence, and claims of ill advice are irrelevant as the winding-up process applies equally.
Appellants can file claims with the Official Liquidator, who will process disbursement as per law.
HC Quashes Lookout Circular Against Petitioner Not Directly Involved in SFIO Investigation
Decision
The court found no evidence that the petitioner failed to cooperate with the investigation and noted that he was not a flight risk.
The court highlighted that issuing a LOC indefinitely violates the petitioners right to personal liberty and free movement under Article 21 of the Constitution.
The court quashed the LOC issued by the SFIO.
Court Upholds Travel Restrictions for Director Under SFIO Investigation
Decision
he court found that the petitioners children could travel to India to meet him, making the trip to Dubai unnecessary.
The petitioner did not provide sufficient reasons or justification for his claimed necessity to be present for his sons admission to New York.
The court concluded that the LOC was justified due to the petitioners role in the investigation and dismissed his application, upholding the restrictions on his travel.
HC Confirms NCLTs Authority to Examine Forgery Allegations in Shareholding and Directorship Dispute
Decision
The court held that the NCLT has jurisdiction to examine allegations of forgery and fabrication of documents under Rule 43 of the NCLT Rules, 2016, which allows for forensic examination.
The case was remanded to the NCLT for further adjudication, with instructions to investigate the allegations, including a forensic examination of the disputed documents.
The court allowed the appellants appeal, overturning the CLBs dismissal and affirming that the NCLT is empowered to handle the case.
Penalty Imposed on Hermes I Tickets by Registrar of Companies (ROC), Chennai for Statutory Non-Compliance
Decision
The ROC imposed a penalty of Rs. 3 Lakhs on Hermes I Tickets for its failure to comply with the statutory requirements. The decision underscores the importance of maintaining accurate records and timely compliance with statutory requirements to avoid such penalties.
HC Dismisses Writ Petition for Company Restoration, Directs Petitioner to Approach NCLT
Decision
The court held that the appropriate forum for addressing the petitioners grievances is the NCLT as per Chapter XXVII of the Companies Act, 2013.
The court dismissed the writ petition filed by the petitioner in the HC.
The court directed the petitioner to approach the NCLT to redress its grievances, indicating that the provisions under the old and new Companies Acts are consistent and that the new Act provides a detailed procedure for such cases.
Credit Information Disputes: Madras HCs on Borrower Rights and Responsibilities
Decision
The court noted that effective remedies were available and would not exercise jurisdiction under Article 226 of the Constitution.
The case did not meet the criteria for interference under Article 226, such as enforcement of fundamental rights or violation of natural justice.
The court dismissed the petition, stating it was devoid of merits, and found no need to appoint an arbitrator as the grievance was resolved through other legal avenues.
Challenging Jurisdiction: HDFC Banks Victory Against Registrars Proceedings
Decision
The court found that the impugned order did not establish a prima facie case showing how the requested information related to fraudulent or unlawful business activities.
The Registrar did not comply with the procedural requirements of subsections (1) and (3) of Section 206 before issuing the order under subsection (4).
The court quashed the impugned order, deeming it without jurisdiction and unsustainable.
Delhi HC dismisses writ petition seeking an investigation into company affairs due to jurisdictional constraints.
Decision
The court held that it lacked territorial jurisdiction as the entire cause of action occurred in Karnataka and VSPLs primary operations were based there.
The court found that the presence of VSPLs head office in Delhi was insufficient to establish jurisdiction, as the main issues and impacts were localized to Karnataka.
The court dismissed the petition due to lack of territorial jurisdiction, directing the petitioner to approach the Karnataka HC for appropriate relief.
Court Concludes Liquidation, Orders Dissolution of Asset-Less Company
Decision
The court determined that the liquidation process had been fully carried out, with no remaining assets or funds, and no purpose would be served by keeping the proceedings open.
Citing the SCs decision in Meghal Homes (P) Ltd. v. Shree Niwas Girni K.K. Samiti & Ors and Section 481 of the Companies Act, 1956, the court found it appropriate to dissolve the company since the OL could not proceed further due to lack of assets or funds.
The court ordered the dissolution of Ravindra Dyechem (P.) Ltd. discharged the OL from his duties.
HC Rejects Winding-Up Plea, Advises Petitioner to Take Overcharging Dispute to Commercial Court
Decision
The court dismissed the winding-up petition as withdrawn, noting that the dispute over the payable debt constituted a triable issue.
The court stated that the Company Court cannot adjudicate disputed facts regarding debt liability and directed the petitioner to seek resolution through a commercial suit in the appropriate Commercial Court.
The petitioner was granted liberty to file proceedings before the appropriate Commercial Court and to seek condonation of delay for the period spent during the pendency of the winding-up proceedings.
Winding-up Petition transfer to NCLT from HC due to proceedings at nascent stage.
Decision
Considering the enactment of Companies Act, 2013, ourt decided to transfer winding-up petition from the HC to the NCLT by Section 434.
Emphasizing the lack of substantial progress in the winding-up proceedings and citing relevant interpretations, the court concluded that transferring the case to the NCLT was appropriate.
Parties were directed to appear before the NCLT on a specified date, while interim orders issued by the HC were to remain in effect until then, allowing the NCLT to consider the matter and make appropriate decisions by law.
Refund Granted for Excess Stamp Duty Payment on Share Capital
Decision
The Court determined that the notice to the Registrar for increasing share capital is not an instrument under the Stamp Act.
Alterations to AoA under the Companies Act were deemed valid and treated as if originally contained therein.
The Court held that the Companies Act, as a special law, overrides the Stamp Act concerning AoA, leading to the directive to refund the stamp duty paid by the company.
Supreme Court Orders Payment with Interest in Securities Dispute
Decision
Considering the prolonged litigation and Kapurs advanced age (87 years), the SC invoked its extraordinary jurisdiction under Article 142 to end the dispute swiftly.
The Court directed Angel Broking Ltd to pay Kapur Rs. 21 lakh along with simple interest at a rate of 12% per annum from the date of the Appellate Arbitral Tribunals award (27th September 2013).
The Court emphasized the need for timely compliance, giving the respondent two months to fulfill its liability recognized by the Tribunal, and clarified the procedure for lifting any lien placed by the NSE once payment was made.
Supreme Court Upholds SAT Decision on SEBI Penalty
Decision
The SC upheld the SATs decision, finding no good ground or reason to interfere with it.
The Court dismissed SEBIs appeal against the SATs judgment.
The Courts decision affirmed the importance of shareholder ratification and highlighted the issue of inordinate delay in adjudication proceedings as significant factor in dismissing SEBIs penalty order.
Court Validates Capital Threshold Increase in Landmark Ruling.
Decision
The court upheld the validity of the amendment, deeming the increase in paid-up share capital reasonable and aligned with business facilitation.
The court emphasized that companies involved in fraud cannot seek relief, as approaching the court with unclean hands is impermissible. Stringent penalties and the existence of the SFIO address such cases.