D K Choudhury & Associates

D K Choudhury & Associates CA firm providing auditing & assurance, tax filing, consultancy and other customized services.

Information and views shared are for educational purposes only and is not intended to be a substitute for legal consultancy by a professional. Because of unique individual needs, the reader should consult his or her personal consultant to determine the appropriateness of the information for the reader's situation. While we have made every attempt to ensure that the information contained has been o

btained from and based on reliable sources, we are not responsible for any errors or omissions, or for the results obtained from the use of this information. We neither accept nor assume any responsibility or liability for any harm, loss or damage, including without limitation, indirect, consequential, special, incidental or punitive damages resulting from or caused due to your reliance and actions / inaction on the basis of this information. Any information in links contained herein do not constitute to professional advice.

⚠️ DPT-03 deadline: 30 June 2026. This one catches most private companies off guard.You don't need public deposits to be...
16/06/2026

⚠️ DPT-03 deadline: 30 June 2026. This one catches most private companies off guard.
You don't need public deposits to be liable. If your company has any loan or advance outstanding on 31 March 2026 — a bank OD, a term loan, a director's loan, an inter-corporate loan, or an advance against property — it must be reported in DPT-03. Applies to companies only, not LLPs or partnership firms. Late filing costs ₹5,000 plus ₹500 a day under Rule 21.

⚡ Export realisation back to 9 months from 15 — RBI reverses the November 2025 relaxation.
13/06/2026

⚡ Export realisation back to 9 months from 15 — RBI reverses the November 2025 relaxation.

⚡ Q1 advance tax instalment due 15 June 2026.If your net tax liability after TDS for Tax Year 2026-27 is ₹10,000 or more...
09/06/2026

⚡ Q1 advance tax instalment due 15 June 2026.

If your net tax liability after TDS for Tax Year 2026-27 is ₹10,000 or more, pay 15% by 15 June. Missed instalments attract 1% per month interest under Sections 424/425, Income-tax Act, 2025 (old 234B/234C) — non-waivable. Resident seniors 60+ without business income are exempt; Section 58 business/profession presumptive taxpayers pay 100% by 15 March 2027.

⚠️ Foreign assets need ITR disclosure — even if no tax is due.
06/06/2026

⚠️ Foreign assets need ITR disclosure — even if no tax is due.

⚠️ Below ₹12 lakh isn't always tax-free.The Section 87A ₹12 lakh rebate covers your normal slab income only. Capital gai...
02/06/2026

⚠️ Below ₹12 lakh isn't always tax-free.
The Section 87A ₹12 lakh rebate covers your normal slab income only. Capital gains, crypto, online gaming and lottery winnings stay taxable at flat rates of 12.5% to 30% — regardless of total income.
Sold shares? Traded crypto? Won online? Compute that tax separately before filing your return.

📌 Big change for every West Bengal business — effective 1 June 2026:Intra-state e-way bill threshold cut from ₹1,00,000 ...
30/05/2026

📌 Big change for every West Bengal business — effective 1 June 2026:
Intra-state e-way bill threshold cut from ₹1,00,000 to ₹50,000. Many more daily B2B shipments will now need an e-way bill before dispatch.


CCFS-2026 offers a one-time opportunity to clear pending ROC filings with substantially reduced additional fees and comp...
26/05/2026

CCFS-2026 offers a one-time opportunity to clear pending ROC filings with substantially reduced additional fees and compliance relief. A key window for companies to regularise defaults before stricter action.

Missed the deadline? You still have a chance. CBDT brings clarity for trusts and NGOs on registration delays.           ...
25/03/2026

Missed the deadline? You still have a chance. CBDT brings clarity for trusts and NGOs on registration delays.

Important Due dates.
21/03/2026

Important Due dates.

Payment to suppliers within 31st March 2026.
17/03/2026

Payment to suppliers within 31st March 2026.

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