Accounting · Depreciation
Depreciation: tax rules and company accounts
A practical guide to tax rates, asset blocks, the 180-day rule, Companies Act useful lives and SLM / WDV calculations.
7 min readRead article
Home Articles & important linksUnderstand the details.
Looking for a portal?Find official websites, forms and guidance organised by service.Important links
THE M H CONSULTANCY KNOWLEDGE CENTRE
Understand the details.
Prepare your next step.
Practical articles on the services we provide, with document checklists and links to official guidance.
Accounting tools & checklists Tax calculators & references NRI · GST · TDS/TCS centres Tax due date calendar
PRACTICAL SERVICE GUIDES
Articles for individuals
and businesses.
13 guides · Official sources included
GST
GST registration and returns: get your records ready
A practical starting point for registration, sales reporting and a careful review of input tax credit.
2 min readRead article
Income Tax
Income Tax Return Filing Guide for AY 2026–27
Choose the right return, compare tax regimes and prepare your income records, tax credits and supporting documents.
6 min readRead article
TDS
TDS compliance: keep payments, returns and certificates aligned
Organise deductee information and payment records to make TDS reconciliation and corrections easier.
2 min readRead article
Accounting
Daily and monthly accounting: a routine that keeps you informed
Turn invoices and bank entries into organised books, outstanding reports and a useful monthly review.
2 min readRead article
Accounting setup
Starting a business? Set up your books before the first busy month
Plan your account structure, opening balances, invoice process and document responsibilities from the start.
2 min readRead article
Audit support
Tax audit preparation: organise the records your auditor needs
Build a clear trail from the final accounts to supporting schedules, reconciliations and explanations.
2 min readRead article
Payroll compliance
PF, ESIC and Maharashtra PT: prepare a consistent payroll file
Keep employee changes, contribution workings and statutory payment records connected each month.
2 min readRead article
Business & MCA
Business registration and ROC compliance: plan beyond incorporation
Prepare your business information and establish a process for annual and event-based compliance.
2 min readRead article
Business finance
Business loans: what makes a project report useful to a lender?
Explain the funding need with supported project costs, realistic projections and a clear repayment picture.
2 min readRead article
Financial planning
Financial planning starts with cash flow and clear goals
Understand your commitments, plan upcoming needs and review debt before making financial decisions.
2 min readRead article
NRI tax
Living overseas? Prepare for your Indian income tax return
A starting checklist for residential status, Indian income, tax credits and return verification.
2 min readRead article
NRI business
Managing an Indian business from abroad: build a monthly routine
Stay informed through organised bookkeeping, management reports and a clear compliance responsibility list.
2 min readRead article
IMPORTANT LINKS
Go straight to
the official source.
Government and regulator portals, statutory records and service guidance. Each link explains what you can use it for.
Housing co-operative societies
- Maharashtra Co-operation & Registrar portalCommissioner for Cooperation & Registrar, MaharashtraSociety services, laws, rules, circulars and official contact information.
- Housing society model bye-lawsCommissioner for Cooperation & Registrar, MaharashtraOfficial model and draft bye-law publications. Check applicability and your society's registered bye-laws.
- Co-operative society auditor directoryCommissioner for Cooperation & Registrar, MaharashtraAuditor categories and panel information; confirm eligibility and appointment requirements.
NRI tax & Indian banking resources
- Non-resident individual: AY 2026–27Income Tax DepartmentYear-specific guidance on non-resident returns, forms and tax treatment.
- TDS rates on an NRI property saleIncome Tax DepartmentOfficial base rates, holding periods, surcharge, cess and treaty guidance.
- Section 393: payments to non-residentsIncome Tax DepartmentSection 393(2), Table item 17, under the Income-tax Act, 2025.
- TDS transition from 1 April 2026Income Tax DepartmentDetermine the governing Act from the earlier date of credit or payment.
- Section 395: lower deduction and chargeable amountIncome Tax DepartmentCertificate applications and determination of the taxable proportion of a payment.
- Non-resident tax and residency FAQsIncome Tax DepartmentOfficial explanations of residency and the transition between Income Tax Acts.
- Accounts in India held by non-residentsReserve Bank of IndiaRBI guidance on NRE, NRO and FCNR(B) accounts; confirm your account requirements with your bank.
- Lower TDS deduction certificate guidanceIncome Tax DepartmentOfficial Form 128 guidance under the Income-tax Act, 2025, including application and certificate conditions (PDF).
GST registration & returns
- GST PortalGST NetworkRegistration, returns, payments and taxpayer services.
- GST registration guideGST PortalOfficial walkthrough of a normal taxpayer registration application.
- GSTR-1 guidanceGST PortalUnderstand outward supply reporting and the return process.
- GSTR-3B guidanceGST PortalSummary return, tax liability and payment guidance.
Income Tax & ITR
- Income Tax e-FilingIncome Tax DepartmentReturns, tax payments, notices and taxpayer services.
- Individual returns and tax rates: AY 2026–27Income Tax DepartmentYear-specific tax slabs, deductions and return guidance.
- ITR-1 eligibility and filing manualIncome Tax DepartmentCurrent ITR-1 eligibility, exclusions and online filing steps.
- Annual Information Statement (AIS)Income Tax DepartmentUnderstand reported information and the feedback facility.
- How to e-verify your returnIncome Tax DepartmentOfficial instructions for completing return verification.
TDS returns & certificates
Accounting & audit support
- Income-tax Act, 2025: depreciationIncome Tax DepartmentSection 33, block-value provisions and tax-regime conditions in the Act (PDF).
- Appendix I: depreciation rates, Rules 2026Income Tax DepartmentThe prescribed WDV rate table referred to in Rule 25, including detailed asset classifications.
- Schedule II: useful lives and depreciationICAI Navi Mumbai BranchSchedule II useful lives, residual-value provisions, pro-rata treatment and component-accounting notes.
- Tax audit filing guideIncome Tax DepartmentForm 3CA/3CB-3CD workflow for periods governed by the Income-tax Act, 1961.
- Income Tax forms and utilitiesIncome Tax DepartmentChoose forms and utilities for the applicable Act and reporting period.
PF, ESIC & Maharashtra PT
- EPFO employer portalEmployees' Provident Fund OrganisationEmployer account, Electronic Challan-cum-Return and payment services.
- ESIC online servicesEmployees' State Insurance CorporationEmployer and insured person services.
- ESIC employer registration guideEmployees' State Insurance CorporationOfficial employer and employee registration help document (PDF).
- MahaGSTMaharashtra GST DepartmentMaharashtra Professional Tax payments, returns and notices.
- PTRC and PTEC registrationMaharashtra GST DepartmentStart a Professional Tax registration or enrolment application.
- Professional Tax formsMaharashtra GST DepartmentOfficial registration, enrolment and related forms.
Business registration & MCA/ROC
- Ministry of Corporate AffairsMinistry of Corporate AffairsCompany and LLP services, filings, circulars and notifications.
- Companies Act, 2013India CodeOfficial legislation record and related statutory material.
- Limited Liability Partnership Act, 2008India CodeOfficial legislation record for LLP formation and regulation.
- SPICe+ introductionPress Information Bureau / MCAMCA's introduction to integrated company incorporation; use MCA for current forms.
- Udyam RegistrationMinistry of MSMEOfficial, free MSME registration and certificate services.
Business loans & project reports
Financial planning & management
These guides provide general information. Check the rules, forms and dates for your own circumstances and reporting period before taking action. Official services open on the relevant authority’s website.