Mavensmark

Mavensmark Mavensmark is a consulting company providing end-to-end management consulting services.

Mavensmark is a consulting company providing end-to-end management consulting services starting from business registration, regular legal and tax compliance, accounting, bookkeeping, assurance, secretarial and advisory services.

In just eighteen months, India has taxed the same transaction in three completely different ways. If you hold shares in ...
12/06/2026

In just eighteen months, India has taxed the same transaction in three completely different ways. If you hold shares in any company that has done — or plans — a buyback, knowing which regime applies to you is now essential.

Until 30 September 2024, the company paid the tax. Under Section 115QA of the Income-tax Act, 1961, domestic companies bore an effective levy of about 23.3 per cent, while shareholders received their proceeds fully exempt under Section 10(34A).

Then came the harsh middle era. From 1 October 2024, the Finance (No. 2) Act, 2024 treated the entire buyback proceeds — not just the gain — as deemed dividend under Section 2(22)(f), taxed at slab rates as high as 35.88 per cent. The cost of your shares was not deductible; it became a notional capital loss under Section 46A, usable only against capital gains over eight years. The market's verdict was swift: buybacks nearly disappeared.

Now the circle closes. From 1 April 2026, the Finance Act, 2026 restores capital gains treatment. Retail investors pay tax only on their actual profit — long-term gains at 12.5 per cent under Section 197 of the Income Tax Act, 2025. But promoters face an additional tax that takes their effective burden to 22 per cent for corporate promoters and 30 per cent for individuals, plus a 12 per cent surcharge on the additional component — applicable to buybacks under Section 68 of the Companies Act, 2013.

The strategic consequence is already visible: promoters will prefer offers for sale and open-market exits at 12.5 per cent over tendering at 30. And when promoters do not tender, their stake quietly rises.

Before you tender shares in any buyback — or file returns covering one — confirm which era your transaction belongs to.

Mavensmark — Channelizing Expertise | Optimizing Business | mavensmark.com

If you have built something genuinely innovative — and you have not yet applied for DPIIT recognition under Startup Indi...
02/06/2026

If you have built something genuinely innovative — and you have not yet applied for DPIIT recognition under Startup India — you are leaving lakhs of rupees on the table.

The single most valuable benefit is Section 80-IAC of the Income Tax Act: a complete one hundred per cent tax deduction on business profits, for any three consecutive years you choose within the first ten years from incorporation. For a startup making fifty lakh rupees in annual profit, that translates to roughly thirty-seven and a half lakh saved in tax — money that flows directly back into product, hiring, and growth.

The 2026 framework, notified through G.S.R. 108(E) dated 4 February 2026, has expanded eligibility significantly. The turnover ceiling has been raised to two hundred crore for general startups and three hundred crore for Deep Tech ventures — covering AI, biotech, quantum computing, space tech, and robotics. Deep Tech startups also get a longer twenty-year eligibility window instead of ten.

Beyond the headline tax holiday, recognition unlocks a deep stack of benefits: angel tax now abolished, eighty per cent rebate on patent filings, fifty per cent on trademarks, self-certification across nine labour and three environment laws, seed funding up to fifty lakh under SISFS, and direct access to the Government e-Marketplace.

One caution: DPIIT recognition is the easy step. The Section 80-IAC tax holiday is a separate gate, decided by the Inter-Ministerial Board, which approves only about one point eight per cent of applicants. The recognition itself is free — and worth applying for the moment you qualify.

Mavensmark — Channelizing Expertise. Optimizing Business | mavensmark.com

If your company has overdue ROC filings — even one missed annual return or financial statement — the Ministry of Corpora...
30/05/2026

If your company has overdue ROC filings — even one missed annual return or financial statement — the Ministry of Corporate Affairs has handed you a rare and time-bound opportunity.

CCFS 2026 — the Companies Compliance Facilitation Scheme, notified on 24 February 2026 — allows defaulting companies to clear pending filings at just 10 per cent of the accumulated additional fees. A complete 90 per cent waiver, applied automatically by the MCA V3 portal, with no separate immunity form required.

The arithmetic is striking. A standard Private Limited Company with three years of missed AOC-4 and MGT-7 filings typically owes around two lakh nineteen thousand rupees in additional fees alone. Under CCFS 2026, that drops to roughly twenty-one thousand nine hundred — a saving of nearly one lakh ninety-seven thousand.

The scheme also offers two alternative routes for companies that no longer wish to remain active: dormant status at fifty per cent of the standard fee under Section 455, and strike-off at twenty-five per cent of the standard closure fee via Form STK-2.

But the window is short. It opened on 15 April 2026 and closes on 15 July 2026. There is no provision for extension. After that date, full additional fees resume, and the ROC has been directed to act swiftly against remaining defaulters — including triggering director disqualification under Section 164(2) for three-year non-filers.

If your company has any backlog, do not wait until July. Act now.

Mavensmark — Channelizing Expertise. Optimizing Business | mavensmark.com

     #2026
15/04/2026

#2026

The new financial year brings with it one of the most significant shifts in India's tax and compliance landscape in over...
01/04/2026

The new financial year brings with it one of the most significant shifts in India's tax and compliance landscape in over six decades.

The Income Tax Act, 1961 — the law that governed every taxpayer, every business, and every professional in this country — has been officially replaced by the Income Tax Act, 2025, effective 1 April 2026. Along with it come revised TDS and TCS structures, expanded HRA eligibility, tighter PAN norms, restructured salary frameworks under the Code on Wages, and a fundamentally simplified filing system that does away with the long-standing confusion between Assessment Year and Previous Year.

For businesses, this is not just a regulatory update. It is an opportunity to start fresh — with cleaner books, smarter tax planning, and a compliance framework that is finally designed to be understood, not just followed.

At Mavensmark, we have been working closely with businesses across India to ensure this transition is smooth, informed, and well ahead of deadlines. Whether you are a startup navigating your first full financial year, an established company recalibrating payroll and GST systems, or a professional looking to optimise under the new regime — we are here to make complexity simple.

This carousel breaks down the 8 most important changes taking effect from April 1. We encourage you to save it, share it with your finance teams, and reach out to us if you need clarity on any provision.

New satisfactory year begins. Let us help you make it satisfactory.

Mavensmark — Channelizing Expertise. Optimizing Business. mavensmark.com

FY 2025–26 ends today.Here are 10 critical compliance tasks every Indian business must close before midnight — covering ...
31/03/2026

FY 2025–26 ends today.

Here are 10 critical compliance tasks every Indian business must close before midnight — covering Income Tax, GST, Labour Laws, and Corporate filings.From advance tax and tax-saving investments to MSME payment rules under Section 43B(h), GST reconciliation, PF/ESI deposits, and preparing for the new Income Tax Act 2026 — this checklist has you covered.

Don't let missed deadlines cost you penalties, lost deductions, or compliance notices.

Save this. Share it with your CA. Act now.

Need help closing your books? Mavensmark is here.
🌐 mavensmark.com

   #2026
26/01/2026

#2026

   #2025    #2026
31/12/2025

#2025 #2026

   #2025
25/12/2025

#2025

Address

PC Lane, Kowdiar P. O.
Thiruvananthapuram
695003

Opening Hours

Monday 9am - 6pm
Tuesday 9am - 6pm
Wednesday 9am - 6pm
Thursday 9am - 6pm
Friday 9am - 6pm

Telephone

088930 52588

Alerts

Be the first to know and let us send you an email when Mavensmark posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to Mavensmark:

Shortcuts

Share