India tax deadlines 2026.

Use this skill whenever asked about India cryptocurrency or virtual digital asset (VDA) taxation. Trigger on phrases like "crypto tax India", "Bitcoin India tax", "VDA tax", "Section 115BBH", "194S TDS crypto", "crypto TDS India", "virtual digital asset India", "crypto income India", "NFT tax India", "mining tax India", "staking tax India", "WazirX tax", "CoinDCX tax", "crypto loss India", "Schedule VDA", "ITR crypto", "30% crypto tax India", "1% TDS crypto", or any question about the income tax, TDS, or reporting treatment of cryptocurrency, tokens, NFTs, or virtual digital assets under Indian tax law. Covers Finance Act 2022 amendments (Sections 115BBH, 194S, 2(47A)), the no-loss-offset rule, ITR Schedule VDA, and advance tax obligations. ALWAYS read this skill before touching any India crypto work.

Use this skill when preparing, reviewing, or advising on annual financial statements for an Indian company. Trigger on phrases like "financial statements India", "MCA filing", "AOC-4", "Schedule III", "Ind AS", "Indian Accounting Standards", "Companies Act 2013", "CARO", "statutory audit India", "ROC filing", "small company India", "OPC", "balance sheet format India", or any question about preparing and filing statutory accounts under the Companies Act 2013. Covers Ind AS/AS frameworks, Schedule III formats, size thresholds, required statements, notes, MCA filing, and audit requirements.

Use this skill whenever asked about Indian TDS (Tax Deducted at Source) on payments to freelancers, contractors, or professionals. Trigger on phrases like "TDS freelance India", "Section 194J", "Section 194C", "Section 194O", "TDS rate professional services", "Form 26Q", "Form 16A", "TDS certificate", "26AS", "AIS reconciliation", "TDS return India", "lower deduction certificate", "Section 197", "Section 206AA", "PAN not provided TDS", or any question about TDS obligations when paying or receiving freelance/contractor payments in India. Covers Section 194J (professional/technical services), 194C (contractor payments), 194O (e-commerce), TDS return filing (Form 26Q), TDS certificates (Form 16A), Form 26AS/AIS reconciliation, higher rate for missing PAN (Section 206AA), and lower deduction certificates (Section 197). ALWAYS read this skill before touching any India TDS work involving freelancers or contractors.

Use this skill whenever asked about forming, incorporating, or registering a company in India. Trigger on phrases like "set up a company in India", "Pvt Ltd India", "private limited company India", "MCA registration", "SPICe+", "Indian company formation", "register a business India", "OPC India", "LLP India", "ROC filing", "DIN", "DSC", or any question about starting a business entity in India. Covers entity types (Pvt Ltd, OPC, LLP, public), registration process via SPICe+, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Indian company formation.

Use this skill whenever asked to prepare, review, classify, or advise on India's Goods and Services Tax (GST) for a self-employed individual, freelancer, or small business. Trigger on phrases like "GST return", "GSTR-1", "GSTR-3B", "GSTR-9", "file GST", "GST classification", "HSN code", "SAC code", "input tax credit", "ITC", "reverse charge", "e-invoicing", "e-way bill", "CGST", "SGST", "IGST", "inter-state supply", "intra-state supply", "place of supply", or any request involving Indian indirect tax compliance. This skill covers regular (non-composition) GST-registered taxpayers with a single state GSTIN only. Composition scheme, multi-state, SEZ, e-commerce operator, and ISD registrations are in the refusal catalogue. ALWAYS read this skill before touching any India GST work.

Use this skill whenever asked about India GST e-invoicing, Invoice Registration Portal (IRP), IRN generation, e-invoice JSON schema, NIC portal, GST INV-01 format, e-invoice threshold, B2B invoice reporting under GST, QR code on invoices, GSTR-1 auto-population, e-way bill integration with e-invoice, or any question about generating, validating, or troubleshooting Indian e-invoices. Also trigger when advising on e-invoice compliance for businesses crossing Rs 5 crore turnover, configuring ERP/billing software for IRP integration, or handling IRP rejections. ALWAYS read this skill before touching any India e-invoice work.

Use this skill whenever asked about Indian advance tax for self-employed individuals, freelancers, or professionals. Trigger on phrases like "advance tax India", "advance tax instalments", "Section 234B", "Section 234C", "Challan 280", "advance tax due dates", "interest on late advance tax", "presumptive tax instalment", "estimated tax India", or any question about advance tax obligations under the Income-tax Act 1961. This skill covers the quarterly instalment schedule, presumptive taxation single instalment, threshold, interest for shortfall under s.234B and s.234C, senior citizen exemption, Challan 280 payment procedure, TDS credit interaction, and edge cases. ALWAYS read this skill before touching any advance tax-related work for India.

Use this skill whenever asked about Indian EPF (Employees' Provident Fund), ESI (Employees' State Insurance), or employer social security obligations. Trigger on phrases like "PF contribution India", "EPF employer", "ESI contribution", "provident fund India", "PF admin charges", "EDLI", "EPS pension", "ECR filing", "PF return", "ESI threshold", "PF applicability", "12% PF", "employer PF obligation", or any question about computing, depositing, or filing EPF/ESI in India. This skill covers EPF contribution rates, EPS, EDLI, ESI rates and thresholds, applicability criteria, monthly filing (ECR), and compliance deadlines. ALWAYS read this skill before touching any Indian PF/ESI employer work.