:: Welcome to S.D.Lakhotia & Co. ::

Welcome to S.D.Lakhotia & Co.

S.D.Lakhotia & Co. is a partnership firm established in 1988. Since our inception we have been providing all kinds of Professional Services including Project financing, Consultation and Liasoning for Central and State Government Subsidies, Auditing, Assurance Services, Statutory Compliances under Tax and Corporate Acts, Startup Advisory, RERA, Income Tax & GST Assessments and Appeals

Our mission is to provide our clients a one stop solution for all kinds of professional services so that they save their time and efforts and focus more on their core business processes while we take care of all statutory and financial processes. Our vision is to provide an environment for sustainable growth of our clients’ business driven by financial efficiency and fuillfilment of statutory requirements

News

22 Sep 26
UPI MDR on Transactions Above Rs 2000: FM Sitharaman Clarifies Who Will Pay
RBI Issues New Basel III Market Risk Capital Directions for Commercial Banks
Petrol Dealers May Limit UPI Payments Above Rs 2000 From 16th October
CESTAT Holds Hostel Used as Residence Qualifies as Residential Dwelling, No Service Tax on Rent
GSTN Issues Advisory on emSigner 3.3 for New DSC USB Tokens Issued from Sept 21, 2026
21 Sep 26
UPI 0.4% MDR Above Rs 2000: Grocery Shop Sign Sparks Fresh Debate
GSTN Announces emSigner 3.3 for New DSC USB Tokens Issued From 21st September 2026
Tax Audit Deadline 2026: Professional Bodies Seek Extension to 31st October
20 Sep 26
Gujarat HC Sets Aside GST Demand, Rules ITC Can’t Be Denied on Non-Taxable Transactions
Centre Challenges HC’s Striking Down of Section 147A of Income Tax Act Before SC
19 Sep 26
Rajasthan High Court Quashes GST SCN and Adjudication Order for Lack of Signature
UPI MDR to Attract 18% GST, Merchants Can Claim ITC
18 Sep 26
Tripura HC Dismisses Plea to Convert Residential Premises to Commercial Use, Imposes Rs. 40,000 Costs
Rajasthan High Court Quashes GST SCN and Adjudication Order for Lack of Signature
Supreme Court PIL Challenges New UPI Merchant Charges Above Rs 2000
AIMTPA Seeks Tax Audit & ITR Due Date Extension for AY 2026-27
CBDT Revises Form 169 and Form 171 Under Income Tax Rules 2026
17 Sep 26
Rectification, Assessment and Appeals Under Income Tax Act 2025
IGST Settlement 2026: New Rules Address ITC Reversals, Credit Alignment and Clarity
CBDT Issues FAQs on Section 536 Transition Provisions Under Income Tax Act, 2025
16 Sep 26
UPI Remains Free for P2P Transactions, 96% of Merchant Payments Unaffected
Calcutta HC Sets Aside 1.18 Crore GST Demand, Provides ITC Relief for Delay in Filing GSTR-3B
Delhi HC Sets Aside Section 148A(d) Order, Says Assessee Must Get Adequate Time to Respond
CBDT Notifies IIT Roorkee as Scientific Research Institution Under Section 45 of Income-tax Act, 2025
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
15 Sep 26
GSTN Rolls Out Auto-Population Feature for Additional GST Registrations Under Same PAN
Patna HC Cancels ?1.25 Cr GST Demand, Says Tax on Non-GST Petroleum Products Beyond Authority’s Jurisdiction
Karnataka HC Rejects GST Dept. Plea to Revoke Anticipatory Bail for Failure to Appear
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
14 Sep 26
MAT & AMT Under Income Tax Act 2025: Rates, Applicability and Credit Rules
Delhi HC Orders GST Authorities to Ensure Biometric Aadhaar Authentication for New GST Registrations
Delhi ITAT: Transfer Pricing Comparables Can’t Be Excluded Merely Using a Rigid Turnover Filter
Delhi HC: Successor AO Cannot Reopen IT Assessment Solely Due to a Different Opinion from Original AO
13 Sep 26
CBDT Allows Sharing of Income-Tax Data with Andhra Pradesh ITE&C to Identify Eligible Welfare Scheme Beneficiaries
A Guide to TDS on Commission & Brokerage u/s 393(1) [Earlier 194H]
12 Sep 26
Karnataka HC: TPO Can’t Discard Comparables Solely to Adopt Department’s Preferred Set
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
11 Sep 26
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Big Change for Banking Records: New Bankers` Books Evidence Act Takes Effect from 1st Oct 2026
Delhi High Court Mandates Biometric Aadhaar Authentication for All New GST Registrations
10 Sep 26
ICAI Handbook on NRI Residential Status: Key Tax & FEMA Rules Explained
GST Council May Consider Flat 5% GST Rate for Renewable EPC Contracts
Tax Reforms Lead to 1.32 Crore Updated Returns and ?16,083 Crore in Additional Tax: CBDT Member
Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance
09 Sep 26
GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01
ITAT Bengaluru Addresses ?1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection
Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions
GST on Restaurant Bills: Chartered Accountant Explains How to Check GSTIN

22 Sep 26

UPI MDR on Transactions Above Rs 2000: FM Sitharaman Clarifies Who Will Pay

RBI Issues New Basel III Market Risk Capital Directions for Commercial Banks

Petrol Dealers May Limit UPI Payments Above Rs 2000 From 16th October

CESTAT Holds Hostel Used as Residence Qualifies as Residential Dwelling, No Service Tax on Rent

GSTN Issues Advisory on emSigner 3.3 for New DSC USB Tokens Issued from Sept 21, 2026

21 Sep 26

UPI 0.4% MDR Above Rs 2000: Grocery Shop Sign Sparks Fresh Debate

GSTN Announces emSigner 3.3 for New DSC USB Tokens Issued From 21st September 2026

Tax Audit Deadline 2026: Professional Bodies Seek Extension to 31st October

20 Sep 26

Gujarat HC Sets Aside GST Demand, Rules ITC Can’t Be Denied on Non-Taxable Transactions

Centre Challenges HC’s Striking Down of Section 147A of Income Tax Act Before SC

19 Sep 26

Rajasthan High Court Quashes GST SCN and Adjudication Order for Lack of Signature

UPI MDR to Attract 18% GST, Merchants Can Claim ITC

18 Sep 26

Tripura HC Dismisses Plea to Convert Residential Premises to Commercial Use, Imposes Rs. 40,000 Costs

Rajasthan High Court Quashes GST SCN and Adjudication Order for Lack of Signature

Supreme Court PIL Challenges New UPI Merchant Charges Above Rs 2000

AIMTPA Seeks Tax Audit & ITR Due Date Extension for AY 2026-27

CBDT Revises Form 169 and Form 171 Under Income Tax Rules 2026

17 Sep 26

Rectification, Assessment and Appeals Under Income Tax Act 2025

IGST Settlement 2026: New Rules Address ITC Reversals, Credit Alignment and Clarity

CBDT Issues FAQs on Section 536 Transition Provisions Under Income Tax Act, 2025

16 Sep 26

UPI Remains Free for P2P Transactions, 96% of Merchant Payments Unaffected

Calcutta HC Sets Aside 1.18 Crore GST Demand, Provides ITC Relief for Delay in Filing GSTR-3B

Delhi HC Sets Aside Section 148A(d) Order, Says Assessee Must Get Adequate Time to Respond

CBDT Notifies IIT Roorkee as Scientific Research Institution Under Section 45 of Income-tax Act, 2025

Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000

15 Sep 26

GSTN Rolls Out Auto-Population Feature for Additional GST Registrations Under Same PAN

Patna HC Cancels ?1.25 Cr GST Demand, Says Tax on Non-GST Petroleum Products Beyond Authority’s Jurisdiction

Karnataka HC Rejects GST Dept. Plea to Revoke Anticipatory Bail for Failure to Appear

Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000

14 Sep 26

MAT & AMT Under Income Tax Act 2025: Rates, Applicability and Credit Rules

Delhi HC Orders GST Authorities to Ensure Biometric Aadhaar Authentication for New GST Registrations

Delhi ITAT: Transfer Pricing Comparables Can’t Be Excluded Merely Using a Rigid Turnover Filter

Delhi HC: Successor AO Cannot Reopen IT Assessment Solely Due to a Different Opinion from Original AO

13 Sep 26

CBDT Allows Sharing of Income-Tax Data with Andhra Pradesh ITE&C to Identify Eligible Welfare Scheme Beneficiaries

A Guide to TDS on Commission & Brokerage u/s 393(1) [Earlier 194H]

12 Sep 26

Karnataka HC: TPO Can’t Discard Comparables Solely to Adopt Department’s Preferred Set

CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims

Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share

11 Sep 26

Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share

CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims

Big Change for Banking Records: New Bankers` Books Evidence Act Takes Effect from 1st Oct 2026

Delhi High Court Mandates Biometric Aadhaar Authentication for All New GST Registrations

10 Sep 26

ICAI Handbook on NRI Residential Status: Key Tax & FEMA Rules Explained

GST Council May Consider Flat 5% GST Rate for Renewable EPC Contracts

Tax Reforms Lead to 1.32 Crore Updated Returns and ?16,083 Crore in Additional Tax: CBDT Member

Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance

09 Sep 26

GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01

ITAT Bengaluru Addresses ?1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection

Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions

GST on Restaurant Bills: Chartered Accountant Explains How to Check GSTIN

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

25 Sep 26 Deposit of GST under QRMP scheme for August .

27 Sep 26 Filing of Financial Statements for FY 2025-26 by OPC Companies.

27 Sep 26 Submission of Cost Audit Report by Cost Auditor to the Board of Directors for FY 2025-26.

28 Sep 26 Return for August by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 Sep 26 Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.

30 Sep 26 Quarter 2 – Board Meeting of All Companies

30 Sep 26 Annual General Meeting of All Companies.

30 Sep 26 KYC of All Directors (individuals) who hold DIN on 31st March, 2026.

30 Sep 26 Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office)

30 Sep 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for purchase of property, payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) where lease has terminated, certain other payments made by

30 Sep 26 Filing of Tax Audit Report where due date of ITR is 31 Oct.

30 Sep 26 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.

30 Sep 26 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.

30 Sep 26 Filing of other Audit Reports , where due date of ITR is 31 Oct.

30 Sep 26 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is Nov 30.?

30 Sep 26 Filing of Statement to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is Nov 30.?

30 Sep 26 Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?

30 Sep 26 Payment of membership fee for 2025-26 by ICAI Members.

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S.D.Lakhotia & Co.

S.D.Lakhotia & Co.

S.D.Lakhotia & Co.

S.D.Lakhotia & Co.