Insights & Articles | R. Mahesh & Associates – CA Chennai

Income Tax Act 1961 · Last Year · 14 Apr 2026

Income Tax Act 1961 — Final Year

The Last Return Under a 65-Year-Old Law. Close Your Books Right.

FY 2025–26 is the final year governed by the Income Tax Act, 1961. A complete book closure guide — TDS disallowances, MSME dues, Section 43B, deemed dividend — plus every demand notice and disallowance to expect from this final return.

14 Apr 2026 12 min read

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📜Income Tax Act 1961

Closing Books Under the Old Act — FY 2025–26 Checklist & Demand Notices

The last return under the Income Tax Act, 1961. Book closure guide covering TDS, MSME dues, Section 43B, deemed dividend — plus every demand notice and disallowance risk to prepare for.

14 Apr 2026 · 12 min

🌍AI & Transfer Pricing

AI in Transfer Pricing: The Blessing and the Curse for Related-Party Transactions

How AI makes related-party links traceable even without disclosure, kills opacity in global transactions, and makes profit-shifting harder — the dual edge for MNEs and their CAs.

3 Apr 2026 · 10 min

📈AI & Practice

Auditors & AI Agents: The Next Business Opportunity for Small & Medium CA Firms

How auditors can lead AI implementation for clients, build new revenue streams, and stay ahead of the automation curve — a practical guide for sole proprietors and mid-size firms.

30 Mar 2026 · 9 min

AI Roadmap for Indian MSMEs: Finance to Operations to Growth in 90 Days

A practical 5-phase AI implementation roadmap for Indian MSMEs — from automating accounts and GST to building decision intelligence — without needing data scientists.

Mar 2026 · 8 min

🏛️Taxation

Finance Bill 2026: All 32 Amendments Summarised — What Passed in Parliament

Every amendment in the Finance Bill 2026 passed by Parliament — from SEZ deduction extensions to TDS changes, capital gains, and MSME provisions — clearly summarised.

28 Mar 2026 · 12 min

Internal Audit Is Still Manual — AI Can Change That Entirely

28 AI Agents across 7 audit domains — from risk identification to report generation — covering population-based audit, anomaly detection, and real-time monitoring.

23 Mar 2026 · 5 min

📊GST Advisory

GST: Wrong ITC, Denied Credits & Return Mismatches — Practically Resolved

The most damaging GST problems Indian businesses face — ITC denials, GSTR-1/2B/3B/9/9C reconciliation failures — with step-by-step practical resolution for each.

21 Mar 2026 · 10 min

ITR Is the First Domino — AI Agents Can Stop the Entire Cascade

From 143(1)(a) to Supreme Court — every tax dispute starts at the ITR. How AI at the filing stage can prevent disallowances, scrutiny, and the full litigation chain.

20 Mar 2026 · 7 min

🤖AI & Tax Tech

AI Agents for AIS Validation: Plugging Mismatches Before They Become Notices

How AI Agents deployed at the data input stage can verify AIS submissions — preventing mismatches and stopping unnecessary income tax notices before they are issued.

18 Mar 2026 · 8 min

🏢CA Advisory

Iran–Israel War: What Every Indian Business Owner Must Do Right Now

As oil hits $116/barrel and the rupee weakens, our CA team explains the exact financial steps Indian business owners must take — GST, working capital, forex exposure and more.

13 Mar 2026 · 6 min

📉Market Analysis

BSE Sensex Falls 5,252 Points: Complete Iran–Israel War Market Analysis

₹23.44 lakh crore wiped out. Crude at $116. Rupee at all-time low. Full data breakdown of every crash event, sector impact, and what investors should watch next.

13 Mar 2026 · 7 min

Year-End Financial Checklist for Indian Businesses

March 31 is approaching. Your complete CA-approved checklist covering GST reconciliation, advance tax, TDS compliance, and key filings before the financial year closes.

10 Mar 2026 · 5 min

When Fuel Runs Out and Power Flickers: A Wake-Up Call for a Technology-Dependent Nation

The LPG and fuel crisis is not just an inconvenience — it is a warning. A reflection on energy security, AI dependence, and the foundations modern India relies on.

Mar 2026 · 6 min

🏛️SEZ & IFSC

Finance Bill 2026: SEZ & IFSC Tax Deductions Extended to 20 Years — Section 10AA & 80LA

The Finance Bill 2026 extends tax holidays for SEZ exporters and IFSC units to 20 years under Section 10AA and Section 80LA — what it means for existing units, new entrants, and GIFT City.

27 Mar 2026 · 10 min

📋Compliance Notes

Compliance Notes: Tax, Corporate Law & MSME Finance Updates

Regulatory updates and professional analysis covering Income Tax, Corporate Law, and MSME Finance — including the New Income Tax Act 2025, ADT-1 filing clarifications, and Budget 2026-27 key changes.

2026 · Reference

💰Budget 2025

Union Budget 2025: Key Tax Changes Every Taxpayer Must Know

Revised income tax slabs, enhanced Section 87A rebate up to ₹12 lakh, increased standard deduction to ₹75,000, startup tax holiday extended — a clear breakdown for individuals and businesses.

5 Mar 2025 · 6 min

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