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<div class="faq-heading">Income Tax</div>

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    <a class="title">I heard about a "45-Day Payment Rule" to MSMEs. How does it affect my tax?</a>
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      <p>
        This is crucial for FY 2025-26. Under Section 43B(h), if you buy goods/services from a Micro or Small Enterprise (MSE) and do not pay them within 45 days (or 15 days if no agreement exists), you cannot claim that expense as a deduction in the current year. You will have to pay tax on that amount. The deduction is allowed only in the year you actually pay.
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    <a class="title">Which Tax Regime is better for me in AY 2026-27?</a>
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      <p>
        By default, you are now in the New Tax Regime, which offers lower tax rates but fewer deductions (no 80C, 80D, HRA). If you have significant investments (Home Loan, LIC, PPF), the Old Regime might still save you money. You must explicitly &"Opt-Out" of the New Regime while filing your return if you want to use the Old Regime. We can run a comparative calculation for you.
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    <a class="title">I am sending money abroad for my child&#39;s education/tour. Is there any extra tax?</a>
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      <p>
        Yes. For foreign remittances under LRS (Liberalised Remittance Scheme):
        <br>• Education/Medical: No TCS up to ₹7 Lakhs; 5% above that.
        <br>• Tour Packages & Others: A flat 20% TCS applies on amounts exceeding ₹7 Lakhs.
        <br>• Note: This TCS is not a cost; it is adjustable against your final Income Tax liability.
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<div class="faq-heading">GST</div>

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    <a class="title">Why is my GSTR-1 or GSTR-3B blocked? I cannot file my return.</a>
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      <p>
        As of 2026, the GST portal strictly enforces Bank Account Validation. If your bank account details on the portal are not validated (showing a "Success" tick), your GSTR-1 may be blocked. Please provide us with your latest Bank Passbook/Statement to validate it immediately.
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    <a class="title">My supplier filed their return, but I received a notice to reverse Input Tax Credit (ITC). Why?</a>
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      <p>
        This is likely under Rule 37A. Even if your supplier filed GSTR-1, if they failed to file GSTR-3B (pay the tax) by 30th September of the following year, you must reverse the ITC you claimed. If you don't, you will be liable to pay that amount along with interest. We can help you identify such defaulting suppliers.
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    <a class="title">Can I file a pending GST return from 4 years ago?</a>
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      <p>
        No. The government has introduced a 3-Year Time Bar. You strictly cannot file any GST return (GSTR-1, 3B, 9) that is older than 3 years from its due date. If you have old pending returns, the data is likely permanently frozen.
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<div class="faq-heading">Companies Act</div>

<div>
    <a class="title">We are a Private Limited Company. Do we need to convert our physical share certificates into Demat?</a>
    <div class="content">
      <p>
        Yes. The deadline for "Non-Small" Private Companies to dematerialize shares was 30th June 2025. If you missed this, you cannot transfer shares, issue bonus shares, or increase capital until you comply. "Small Companies" (Paid-up capital & Rs. 4 Cr AND Turnover & Rs. 40 Cr) are currently exempt, but we recommend voluntary conversion for easier compliance.
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    <a class="title">What is the "Audit Trail" requirement for accounting software?</a>
    <div class="content">
      <p>
        Effective immediately, all companies (including small Pvt Ltds) must use accounting software that has an "Edit Log" feature. This log tracks every change made to a transaction (who changed it, when, and what was changed) and cannot be disabled. Using software without this feature (like older versions of Tally or basic Excel) attracts heavy penalties.
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    <a class="title">When is the last date to file our Company Annual Returns (AOC-4 & MGT-7)?</a>
    <div class="content">
      <p>
        Generally, AOC-4 is due by 30th October and MGT-7 by 30th November. However, for FY 2024-25, check our "Latest Updates" section for any specific extensions. Late filing penalties are high (Rs.100 per day), so filing on time is critical.
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<div class="faq-heading">Societies</div>

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    <a class="title">Do we need to file returns for our Registered Society every year?</a>
    <div class="content">
      <p>
        Yes. Under the Andhra Pradesh Societies Registration Act, 2001, every society must file an "Annual List of Members" and a statement of accounts with the Registrar of Societies every year. Failure to do so for consecutive years can lead to your society being declared "Defunct" or "Strike-off."
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    <a class="title">Can we run a Micro-Finance or Chit Fund business using a Society registration?</a>
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      <p>
        Strictly No. A Society is formed for charitable, literary, or scientific purposes. Running a commercial Chit Fund or Money Lending business under a Society registration is illegal and attracts severe criminal action under the Banning of Unregulated Deposit Schemes (BUDS) Act.
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                        Established in 1985 by Sri. M.R.Brahmananda Reddy, B.Com
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                        Indirect Taxation, Audit and Assurance, India Entry
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                     Brahmananda Reddy & Associates<br>
					Chartered Accountants<br />
                      D.No:4-17/1,<br />
                      Near Rajiv Gandhi College,<br />
                      Ramanayyapeta, Kakinada – 533005<br />
                      Contact no: 0884-2376770<br />
                      Email: mrbr33@gmail.com<br />
                      Timings: 10am to 6pm<br />
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