SDM & Associates

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SDM & Associates A Chartered Accountants firm with 12+ years of experience and offices at Delhi, Mumbai, Patna & Nepal

GST case update | Blocked ITC and appeal pre-depositThe attached summary of Spherion Solutions (P.) Ltd. distinguishes c...
02/10/2026

GST case update | Blocked ITC and appeal pre-deposit

The attached summary of Spherion Solutions (P.) Ltd. distinguishes credit blocked under Rule 86A from otherwise available and debitable electronic credit ledger balances. It reports that blocked credit could not meet the appeal pre-deposit while the restriction continued; the decision did not require payment exclusively through cash. Review the blocking order, usable ledger balance and appeal timeline in each case.

Income-tax case update | Reassessment and change of opinionThe attached case summary reports that the Delhi High Court r...
01/10/2026

Income-tax case update | Reassessment and change of opinion

The attached case summary reports that the Delhi High Court rejected reopening in PCIT v. NTPC Ltd. where the same issues had already been examined during the original scrutiny. The practical takeaway: preserve assessment questionnaires, detailed replies and supporting records. Whether a reopening amounts to a mere change of opinion depends on the facts, material relied upon and the applicable statutory regime.

Tax audit final preparation | FY 2025–26The attached calendar lists 30 September 2026 for section 44AB audit reports in ...
29/09/2026

Tax audit final preparation | FY 2025–26

The attached calendar lists 30 September 2026 for section 44AB audit reports in cases where the return is due on 31 October 2026. Resolve outstanding audit queries, complete reconciliations and check report submission and acceptance status. Confirm the applicable due date and any subsequent notified extension before acting.

Warm wishes on World Heart Day from SDM & Associates.Amid busy schedules and approaching deadlines, make time for your w...
29/09/2026

Warm wishes on World Heart Day from SDM & Associates.

Amid busy schedules and approaching deadlines, make time for your wellbeing and the people who matter. Wishing our clients, colleagues and community a healthy, fulfilling life.

AGM reminder | FY 2025–26With 30 September approaching, review your company's AGM arrangements, financial statements, no...
28/09/2026

AGM reminder | FY 2025–26

With 30 September approaching, review your company's AGM arrangements, financial statements, notice compliance and meeting records. The date shown applies to the usual March year-end timeline; first AGMs, OPCs, the interval between AGMs and any approved extension require separate consideration. Confirm the requirements applicable to your company.

Form 3AF reminder | FY 2025–26The attached calendar lists 30 September 2026 for Form 3AF in applicable cases where the r...
28/09/2026

Form 3AF reminder | FY 2025–26

The attached calendar lists 30 September 2026 for Form 3AF in applicable cases where the return is due on 31 October 2026. Review the particulars of expenditure referred to in section 35D(2)(a), supporting records and eligibility before furnishing the statement. Confirm the deadline applicable to your case and any notified extension.

Tax audit reminder | FY 2025–26Three days to the 30 September deadline shown in the attached calendar for applicable tax...
27/09/2026

Tax audit reminder | FY 2025–26

Three days to the 30 September deadline shown in the attached calendar for applicable tax audit reports. Please share pending books, reconciliations, supporting documents and explanations with your auditor promptly. Check the deadline applicable to your case and any subsequent CBDT notification; do not delay preparation in anticipation of an extension.

Form 141 compliance reminder | August 2026The attached calendar identifies 30 September 2026 for the specified challan-c...
26/09/2026

Form 141 compliance reminder | August 2026

The attached calendar identifies 30 September 2026 for the specified challan-cum-statement obligations in Form 141. Check that the transaction falls within the provisions stated on the poster, reconcile the tax deduction and payment details, and confirm the current form and applicable deadline on the income-tax portal before filing.

OPC financial-statement filing | FY 2025–26The attached calendar lists 27 September 2026 for AOC-4 filing by an OPC with...
24/09/2026

OPC financial-statement filing | FY 2025–26

The attached calendar lists 27 September 2026 for AOC-4 filing by an OPC with a 31 March 2026 financial year-end, reflecting the 180-day filing timeline. Prepare the financial statements, required attachments and digital signatures in advance. Confirm applicability and current MCA filing instructions before submission.

QRMP payment reminder | August 2026The attached calendar lists 25 September 2026 for the applicable August tax deposit u...
23/09/2026

QRMP payment reminder | August 2026

The attached calendar lists 25 September 2026 for the applicable August tax deposit using PMT-06 under QRMP. Review the cash-ledger balance, payment method and amount payable before generating the challan. A tax deposit does not replace the quarterly GSTR-3B return. Check applicable portal instructions and any notified extension.

Address

Mayur Vihar Phase 1
Delhi
110091

Opening Hours

Monday 10:30am - 8pm
Tuesday 10:30am - 8pm
Wednesday 10:30am - 8pm
Thursday 10:30am - 8pm
Friday 10:30am - 8pm
Saturday 10:30am - 8pm

Telephone

+919350514064

Website

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