A full-service Chartered Accountants firm & digital knowledge repository. Access authentic government Bare Acts, statutory rules, live compliance deadlines, and financial computation engines.
Next-generation tech-enabled corporate advisory, statutory audit intelligence, and regulatory precision.
Established as the flagship corporate and legal advisory wing of the 360 Sovereign Network, 360 Sovereign Tax & Corporate Advisory unites experienced Chartered Accountants, corporate legal counsels, and advanced computational financial infrastructure under one unified institutional banner.
Bridging complex statutory mandates with next-generation digital workflow systems, the firm delivers end-to-end corporate tax planning, GST defense, MCA corporate governance, and Bare Acts legal intelligence across India and global jurisdictions.
Our partners bring deep statutory knowledge of Indian Direct and Indirect Taxation, Companies Act regulations, RBI/FEMA norms, and forensic audit standards, delivering peace of mind to corporate leaders, HNIs, developers, and institutions.
Proactive compliance mapping ensuring timely filing across Income Tax, GST, and MCA.
Litigation experience before CIT(A), ITAT, GST Appellate, and NCLT tribunals.
Integrated with 360FinCalc computation engines, cloud working papers, and instant statutory references.
End-to-end audit, taxation, legal structuring, and business turnaround capabilities.
Real-time calendar tracking critical statutory deadlines across Income Tax, GST, MCA, and Labour Laws.
| Statutory Due Date | Statute / Act | Form / Compliance Description | Action / Link |
|---|---|---|---|
| 18 Oct 2026 | GST (CGST/SGST) | Payment of tax for Jul-Sep quarter by taxpayers registered under the GST Composition Scheme (CMP-08). | GST Portal ↗ |
| 20 Oct 2026 | GST (Monthly) | Summary return cum payment of tax (GSTR-3B) for September by regular monthly filers (turnover > ₹5 Cr). | File GSTR-3B ↗ |
| 20 Oct 2026 | GST OIDAR | Monthly return by persons outside India providing OIDAR services (GSTR-5A) for September. | GST Portal ↗ |
| 21 Oct 2026 | Income Tax | Filing of Tax Audit Report (Form 3CA/3CD) for corporate/non-corporate assessees where ITR due date is 30 November. | e-Filing ↗ |
| 22 Oct 2026 | GST (QRMP Group A) | Quarterly GSTR-3B for Jul-Sep by QRMP filers in MH, GJ, KA, TN, TS, AP, MP, Goa. | File QRMP ↗ |
| 24 Oct 2026 | GST (QRMP Group B) | Quarterly GSTR-3B for Jul-Sep by QRMP filers in DL, UP, PB, RJ, HR, WB, BR, OD, AS. | File QRMP ↗ |
| 29 Oct 2026 | Companies Act (MCA) | Filing of audited financial statements in Form AOC-4 with ROC (within 30 days of AGM completion). | MCA v3 ↗ |
| 29 Oct 2026 | LLP Act | Filing of Form 8 (Statement of Accounts & Solvency) for FY 2025-26 by every registered Limited Liability Partnership. | File on MCA ↗ |
| 30 Oct 2026 | Income Tax TDS | Deposit of TDS on purchase of immovable property (Form 26QB) and high rent > ₹50k/mo (Form 26QC) for September. | Pay TDS ↗ |
| 31 Oct 2026 | Income Tax Returns | Filing of Income Tax Returns (ITR-5, ITR-6) by companies and firms subject to statutory audit under the Income-tax Act. | Tax Engine ↗ |
| 31 Oct 2026 | Transfer Pricing | Filing of Accountant's Report in Form 3CEB (Section 92E) for international and specified domestic transactions. | e-Filing ↗ |
| 31 Oct 2026 | Quarterly TDS | Filing of Quarterly TDS / TCS Statements in Form 24Q, 26Q, 27Q for Q2 (July to September). | TRACES Portal ↗ |
| 31 Oct 2026 | MSME Half-Yearly | Filing of Form MSME-1 by specified companies with outstanding vendor dues exceeding 45 days for April to September. | MCA v3 ↗ |
| 15 Nov 2026 | Advance Tax | Deposit of 3rd installment of Advance Tax (Corporate & Non-Corporate assesses liable to tax). | e-Pay Tax ↗ |
Official legal repositories, actual statutory bare acts, rules, and government forms across Indian corporate jurisprudence.
| Statutory Rules Title | Parent Statute | Key Regulations & Sections | Official Bare Rules Source |
|---|---|---|---|
| Income-tax Rules, 1962 | Income-tax Act, 1961 | Rule 3 (Perquisites), Rule 5 (Depreciation rates Table), Rule 10B (Transfer pricing methods), Rule 28/29 (Lower TDS certificate), Rule 114 (PAN application). | 📄 Income Tax Rules 1962 ↗ |
| Central Goods and Services Tax Rules, 2017 | CGST Act, 2017 | Rule 36(4) (ITC limits), Rule 46 (Tax invoice details), Rule 48 (e-Invoicing), Rule 86B (1% cash ledger payment), Rule 89 (Refund claim), Rule 138 (e-Way bill). | 📄 CGST Rules 2017 (CBIC) ↗ |
| Companies (Incorporation) Rules, 2014 | Companies Act, 2013 | SPICe+ MOA/AOA procedures, registered office verification (INC-22), conversion of private into OPC/public company, active company tagging (INC-22A). | 📄 MCA Incorporation Rules ↗ |
| Companies (Audit and Auditors) Rules, 2014 | Companies Act, 2013 | CARO 2020 reporting criteria, statutory auditor rotation, Internal Financial Controls (IFC), reporting of fraud u/s 143(12) (Form ADT-4). | 📄 MCA Audit Rules ↗ |
| Companies (Accounts) Rules, 2014 | Companies Act, 2013 | Accounting software with audit trail (edit log) feature, CSR disclosures, board report disclosures, consolidated financial statement rules. | 📄 MCA Accounts Rules ↗ |
| Limited Liability Partnership Rules, 2009 | LLP Act, 2008 | Designated Partner Identification Number (DPIN), LLP agreement execution (Form 3), annual return (Form 11), solvency (Form 8). | 📄 LLP Rules 2009 ↗ |
| FEMA (Current & Capital Account) Regulations | FEMA, 1999 | Remittance under Liberalised Remittance Scheme (LRS $250,000), Foreign Direct Investment (FDI) guidelines, External Commercial Borrowings (ECB). | 📄 RBI FEMA Regulations ↗ |
| Customs Valuation & Baggage Rules, 2016 | Customs Act, 1962 | Transaction value of imported goods, deductive value, computed value, duty-free passenger baggage allowances, jewelry allowances. | 📄 CBIC Customs Rules ↗ |
| Insolvency and Bankruptcy Board of India Rules | IBC, 2016 | Application to Adjudicating Authority (NCLT) Rules 2016, CIRP Regulations, fast-track process, and liquidation process regulations. | 📄 IBBI Regulations ↗ |
| Form Identifier | Statutory Authority | Statutory Purpose & Applicable Threshold | Filing Frequency / Due Period |
|---|---|---|---|
| ITR-1 (Sahaj) | Income Tax | Resident individuals with total income up to ₹50 Lakhs from Salary, 1 house property, and other sources (interest). | Annual (31 July) |
| ITR-4 (Sugam) | Income Tax | Individuals, HUFs & firms with presumptive business income u/s 44AD, 44ADA (Professionals), or 44AE up to ₹2 Cr / ₹75 Lakhs. | Annual (31 July) |
| ITR-5 & ITR-6 | Income Tax | Mandatory electronic return for Partnership Firms, LLPs (ITR-5) and Companies (ITR-6) other than Section 11 trusts. | Annual (31 October for Audited) |
| Form 3CA / 3CB / 3CD | Income Tax | Tax Audit Report under Section 44AB for business turnover exceeding ₹10 Cr (95% digital transactions) or ₹1 Cr (cash). | Annual (30 Sept / 21 Oct) |
| Form 3CEB | Income Tax | Accountant's Report under Section 92E for international and specified domestic transfer pricing transactions. | Annual (31 October) |
| Form 15CA & 15CB | Income Tax | Information on payments to non-residents (foreign remittances) with CA verification certificate under Section 195. | Prior to Remittance |
| Form 26AS & AIS / TIS | Income Tax | Annual Information Statement containing tax deducted at source, tax collected at source, specified financial transactions (SFT). | Continuous Real-time |
| Form AOC-4 / AOC-4 CFS | MCA / ROC | Filing of audited balance sheet, profit and loss account, director's report, and auditor's report with ROC. | Within 30 days of AGM |
| Form MGT-7 / MGT-7A | MCA / ROC | Annual Return of company containing shareholding structure, directorship changes, and board meetings held. | Within 60 days of AGM |
| Form DIR-3 KYC | MCA / ROC | Annual verification of Director Identification Number (DIN) for every active director in India. | 30 September Annually |
| Form MSME-1 | MCA | Half-yearly return by specified companies with outstanding vendor dues exceeding 45 days. | 30 April & 31 October |
| GSTR-1 & GSTR-3B | GST CBIC | Monthly/Quarterly outward supplies statement (GSTR-1) and monthly summary return cum tax payment (GSTR-3B). | Monthly (11th & 20th) |
| GSTR-9 & GSTR-9C | GST CBIC | Annual GST return (GSTR-9) and self-certified reconciliation statement (GSTR-9C) for aggregate turnover > ₹5 Cr. | 31 December Annually |
| Form FC-GPR & FC-TRS | RBI (FEMA) | Reporting of Foreign Direct Investment (FDI) equity issuance (FC-GPR) and transfer of shares between resident and non-resident (FC-TRS). | Within 30 / 60 Days of Event |
Official TDS rates, depreciation comparisons, and Cost Inflation Index reference tables.
| Section | Nature of Payment | Threshold Limit | TDS Rate (PAN) | No PAN (Sec 206AA) |
|---|---|---|---|---|
| 194A | Interest other than Interest on Securities (Bank FD) | ₹40,000 (₹50k for Senior Citizens) | 10% | 20% |
| 194C | Payment to Contractors / Sub-contractors | ₹30,000 single / ₹1,00,000 annual | 1% (Ind/HUF) / 2% (Co/Firm) | 20% |
| 194H | Commission or Brokerage | ₹15,000 | 5% | 20% |
| 194I | Rent of Plant & Machinery / Land & Building | ₹2,40,000 per annum | 2% (Machinery) / 10% (Building) | 20% |
| 194IA | Transfer of Immovable Property (Buyer to deduct) | ₹50,00,000 property value | 1% | 20% |
| 194J | Fees for Professional or Technical Services | ₹30,000 per annum | 2% (Technical) / 10% (Professional) | 20% |
| 194Q | Purchase of Goods (Buyer with turnover > ₹10 Cr) | ₹50,00,000 in aggregate | 0.1% | 5% |
| 195 | Other sums payable to Non-Resident (NRI) | No threshold (Zero) | Rates in Force / DTAA Treaty | 20% |
| Financial Year | CII Number | Financial Year | CII Number |
|---|---|---|---|
| 2001-02 (Base) | 100 | 2018-19 | 280 |
| 2005-06 | 117 | 2020-21 | 301 |
| 2010-11 | 167 | 2022-23 | 331 |
| 2015-16 | 254 | 2024-25 | 363 |
| 2016-17 | 264 | 2025-26 | 377 (Est.) |
| Asset Class | Income-tax Act (WDV) | Companies Act 2013 |
|---|---|---|
| Commercial Building | 10% | Useful Life: 60 Years |
| Factory Building | 10% | Useful Life: 30 Years |
| Plant & Machinery | 15% | Useful Life: 15 Years |
| Computers & Laptops | 40% | Useful Life: 3 Years |
| Motor Cars (Commercial) | 30% | Useful Life: 6 Years |
Precision tools connected to the 360FinCalc Indian computation suite.
Side-by-side comparison between New and Old Tax Regimes with Section 87A rebate and slab breakdowns.
Forward and Reverse GST calculation across 5%, 12%, 18%, and 28% slabs with CGST, SGST, IGST splits.
Mathematical verification of GSTIN 15-digit structure, PAN entity code, Aadhaar Verhoeff checksum & IFSC.
Determine exact House Rent Allowance tax exemption under Section 10(13A) of Income-tax Act.
Amortization schedule and interest savings analyzer for home loan prepayment and part-payment.
See how an annual step-up creates exponential multi-crore wealth in Indian equity mutual funds.
Direct communication with our senior advisory partners and principal Chartered Accountants.
CHARTERED ACCOUNTANTS & STRATEGIC CORPORATE LAW CHAMBERS
Our senior partners and specialized teams are available for personal consultations, statutory audits, tax litigations, and Virtual CFO mandates.