PK

கைகட்டி வாய்மூடி.. யார் முன்னும் நான் நின்னு.. ஆதாயம் தேடாதவன்.. அந்த ஆகாயம் போல் வாழ்பவன்...

[CA Himank Singla @CAHimankSingla]

🚨ATTENTION FARMER PRODUCER COMPANY AUDITORS...

If you are auditing a Farmer Producer Company, one provision that deserves specific attention is Section 378ZG of the Companies Act, 2013.

It requires the auditor to report on certain additional matters.... debts due and doubtful debts, verification of cash and securities, details of assets and liabilities, transactions contrary to Chapter XXI-A, loans to directors, donations/subscriptions and any other matter considered necessary by the auditor.

Interestingly, even after referring to several FPO audit reports, I could not find such a specific reporting paragraph in many of them. It seems to be one of the most neglected areas while drafting FPO audit reports.

I’m sharing below the reporting drafted for one such FPO that I am currently auditing. The reporting has been framed based on the actual facts and circumstances of the FPO, rather than using a generic paragraph.

This is one of those provisions which can easily get missed while preparing an FPO audit report.

[நாய்க்குட்டி (The Dog) @KuttyNaai_]

Throwback Rare SS 😂😂😂

Ultimate இதெல்லாம் !

[Raaj Kamal Films International @RKFI]

DHARMAN 2nd Schedule Wrapped
SWAG Mode: ON 🔥

#Dharman #KettaPaiyanSir

#SuperstarRajinikanth #KamalHaasan

@rajinikanth @ikamalhaasan #Mahendran @Dir_Ashwath @anirudhofficial @anbariv @iYogiBabu @SimranbaggaOffc #RaashiKhanna @nikethbommi #KarthikRajkumar @PradeepERagav @kabilanchelliah @ShruthiManjari @APIfilms @homescreenent @saregamasouth @RKFI @turmericmediaTM @magizhmandram

[Radhakrishnan Parthiban @rparthiepan]

https://t.co/TRoDydMVlU

[CA Hitesh Lalwani @hiteshlal1313]

*Tax Audit professionals need a realistic timeline.*

31 August 2026 was the due date for non-audit ITRs. For a mid-sized CA practice handling ~50 tax audits, expecting the entire audit + ITR process to be completed within the remaining 30 days is extremely challenging.

Not every CA firm has separate teams for:
• Tax Audits
• ITRs
• GST & other compliances

In many firms, the same professionals are handling multiple responsibilities, along with client data collection, verification, reconciliations and audit procedures.

A reasonable extension of the Tax Audit due date would help CAs focus on quality and accuracy rather than just meeting a deadline.

Requesting the authorities @IncomeTaxIndia @nsitharaman @nsitharamanoffc to consider the practical ground realities faced by the profession.

#TaxAudit #TaxAudit2026 #CAProfession #IncomeTax

[CA Vinod Chandra Tiwari, FCA @vinodchandraca]

Dear @FinMinIndia

Please fix permanent Tax audit due date as 31 October and audited ITR 30 November month every year

#incometax

@PMOIndia @FinMinIndia @nsitharaman #incomeTax2026

@ps_chauhan1107

[CA Anupam Sharma @caanupam7]

*No Rs 75,000 Fee for Tax Audit Delay in AY 2026-27 - New Fee Structure Applicable Only From Next Year*

*Complete Clarification:*

Tax Audit season for AY 2026-27 is starting tomorrow and many professional groups are panicking about Rs 75,000 Late Fee for Tax Audit Report delays.

Please Do Not Panic. The Rs 75,000 fee is NOT applicable for AY 2026-27.

*What is the new provision?*

The proposed provision in Income Tax Act, 2025 under Section 428(c) provides:

- Delay up to 1 month in filing Tax Audit Report u/s 63: Fee of Rs 75,000
- Delay beyond 1 month: Fee of Rs 1,50,000

Even a one-day delay will fall under the Rs 75,000 slab. The fee is mandatory and fixed.

This is a major change from the existing law where penalty u/s 271B was 0.5% of turnover, subject to maximum Rs 1,50,000 and was discretionary. The penalty could be waived u/s 273B if reasonable cause was proved.

*Why it is NOT applicable now?*

As per Budget 2026 and Finance Bill 2026, this new fee structure will be effective from 1st April 2026 and will apply to Tax Year 2026-27 onwards, which means Assessment Year 2027-28 onwards.

There is no amendment in Section 271B of the Income-tax Act, 1961 for the current tax audit cycle.

*For AY 2026-27:*

- Due date for Tax Audit Report is 30th September 2026
- Existing penalty provisions of Section 271B will continue - 0.5% of turnover, max Rs 1,50,000, with relief for reasonable cause.
- No Rs 75,000 fixed fee for a one-day delay under the existing rules.

So for AY 2026-27 Tax Audit Reports, relax.

[Sun Pictures @sunpictures]

October 15th Alappara Kelappurom!🔥 #Jailer2

@rajinikanth @Nelsondilpkumar @anirudhofficial @vijaykartikdop @Nirmalcuts @ChethanDsouza @AlwaysJani @KiranDrk #PallaviSingh @valentino_suren #SantoshRaju @kabilanchelliah @kuchirayar73 @RIAZtheboss #Jailer2FromOct15

[karthik subbaraj @karthiksubbaraj]

Muthumani - The Raaja Trance ❤️❤️

My First day of work for #Dorothy with the Maestro Raaja sir started with him composing for #Muthumani song with his magical hands on that Magical Harmonium. I was emotional already and feeling surreal to witness that moment and when Raaja sir started singing 'Vanakiliyee' ...... No words could explain my feelings at that exact moment.... I was tearing up, floating, transcending to a different universe, healing... All at the same time.... And now am really overwhelmed to see same kind of reactions for the song from all of you..... Yes... Raaja sir is our GOD of Music and his voice is nothing but God's way of talking to us...

Thanks for the Blessing us @ilaiyaraaja sir 🙏🏻🙏🏻❤️❤️

Here's #RaajaTrance , if u haven't experienced it still...

https://t.co/o5cOh8Lllb

[Taxation Updates (CA Mayur J Sondagar) @TaxationUpdates]

System should not accept JSON if required to file Form 10IEA but not filed Form 10IEA so that correct data will flow to the portal
@IncomeTaxIndia

[iQKUBAL  @iqkubal]

Meanwhile Ilaiyaraaja maams :~

சாய், அனி-ன்னு எந்த சாணி வந்தாலும் பறக்கவிடுவான்டா இந்த ஞானி.. 🫣

[Sathish @SazzNomads]

இளையராஜாவின் அற்புதமான பின்னணி இசைகள் சிலவற்றின் சிறிய தொகுப்பு இது. கண்டிப்பாக கேட்டு அனுபவியுங்கள். ❤️🎼

ஒவ்வொரு BGM-மும் நம்மை இந்த உலகத்திலிருந்து வேறொரு உணர்வுலகத்துக்கு அழைத்துச் செல்லும் சக்தி கொண்டவை.

#இளையராஜா #IlaiyaraajaBGM

[Amit Shah @CA_AmitShah]

@IncomeTaxIndia
Due date for #TaxAudit is 30th Sept. however almost all Accountants and Tax Practitioners were busy till 31st Aug. in filing #ITR.

It is humble request to extend the Due date for #TAR till 31st October well in advance to perform our duty of Tax Audit precisely🙏🏻

[Duraimurugan @Saattaidurai]

எரியுதடி மாலா …
இப்படிக்கு
வயித்தெறிச்சல் .காம்

[karthik subbaraj @karthiksubbaraj]

MUTHUMANI - THE RAAJA TRANCE

Maestro @ilaiyaraaja sir ❤️

https://t.co/FP4nPOPUkD

#Muthumani
#RaajaTrance
#Dorothy
#DorothyfromSep25

[அரையன் இராசராசன் @AraiyanR]

இத தான தேடிட்டு இருந்திங்க.enjoy

[Praveen Kumar G.L💚🧡 @praveen_kgl]

இறுதியாக, நேபாளத்தில் உண்மையில் என்ன நடந்தது என்பதை தெளிவாகவும் ஆழமாகவும் புரிந்துகொள்ள உதவும் ஒரு முக்கியமான காணொளி இது.

அனைவரும் க பாருங்கள்...

#Nepal #CurrentAffairs #Video #Awareness

[𝘿𝘼𝙀𝙈𝙊𝙉 @8700_v]

*Free cylinder only for family under 2.5L pa*

But Free car for MLAs 🙂