GST
Understanding Input Tax Credit Reconciliation under GSTR-2B
A factual overview of the reconciliation process between GSTR-2B and purchase registers, covering common mismatches and their resolution under CGST Rules.
Chartered Accountant · Hisar, Haryana · 3+ Years of Experience
Professional Advisory
Professional Advisory
You Can Rely On
CA Sunil Chahal is a practising Chartered Accountant offering professional services across taxation, corporate compliance, financial advisory, and related disciplines. Our work is guided by integrity, accuracy, and a commitment to the ICAI Code of Ethics.
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Practice Areas
Professional Services
Our practice provides professional services across taxation, compliance, corporate law, and financial advisory disciplines.
GST Compliance
Registration, periodic return filing, reconciliation, and advisory on GST applicability under the Goods and Services Tax Act, 2017.
Learn more →Income Tax Advisory
Return preparation and filing, advance tax computation, tax planning under the Income-tax Act, 2025 (and the Income Tax Act, 1961 for earlier years), and representation before authorities.
Learn more →Company Incorporation
Formation of Private Limited Companies, One Person Companies, Section 8 Companies, and LLPs under the Companies Act, 2013 and LLP Act, 2008.
Learn more →TDS Compliance
Computation, deduction, deposit, return filing (Form 24Q, 26Q, 27Q, 27EQ), and issuance of certificates for all categories of TDS.
Learn more →Virtual CFO
Outsourced Chief Financial Officer services for growing businesses, including MIS reporting, budgeting, cash flow, and board-level advisory.
Learn more →NRI & FEMA Advisory
Taxation of non-resident Indians, DTAA applicability, FEMA compliance, repatriation of funds, and reporting under FEMA, 1999.
Learn more →
Our Approach
Guided by Ethics.
Guided by Ethics.
Driven by Diligence.
With 3+ years of experience, CA Sunil Chahal helps MSMEs, businesses, and individuals with tax and compliance, financial management, and business insight analysis, supported by a dedicated team of a semi-qualified CA and articled assistants. Our work is guided by the ICAI Code of Ethics in all its dimensions.
About CA Sunil ChahalDedicated Support Team
A practising Chartered Accountant supported by a semi-qualified CA and articled assistants, providing coordinated professional assistance.
Registered with ICAI
CA Sunil Chahal is registered with the Institute of Chartered Accountants of India and holds a valid Certificate of Practice.
Professional Confidentiality
All client information is handled with strict confidentiality as required under the ICAI Code of Ethics and applicable data protection principles.
Continuing Professional Education
CA Sunil Chahal maintains CPE hours as required by ICAI, ensuring that professional knowledge remains current.
Sectors We Serve
Industries Served
Our practice provides professional services to clients across a range of industries and business types.
Manufacturing & Production
Trading & Distribution
Healthcare & Clinics
Real Estate & Construction
Technology & Startups
Education & Institutions
Non-Profit & NGO
Hospitality & Tourism
Professional Services Firms
Retail & E-Commerce
Knowledge Centre
Articles & Updates
Informational articles and compliance updates for professional reference.
Income Tax
New Tax Regime vs. Old Tax Regime: A Factual Comparison for FY 2025-26 and Tax Year 2026-27
An analysis of the differences in slab rates, deductions available, and applicability of the new and old tax regimes for AY 2026-27 (Income Tax Act, 1961) and Tax Year 2026-27 (Income-tax Act, 2025).
Corporate Law
Annual Compliance Requirements for Private Limited Companies
An overview of mandatory annual filings, meeting requirements, and other compliance obligations under the Companies Act, 2013.
Get in Touch
Schedule a Professional Consultation
To enquire about our professional services or to schedule a consultation appointment, please use the contact form or reach us at our office. Our team will respond within two business working days.
About Me
A Registered Chartered Accountancy Practice
CA Sunil Chahal is a Chartered Accountant registered with the Institute of Chartered Accountants of India (ICAI), with 3+ years of experience. The practice is based in Hisar, Haryana.
The practice helps MSMEs and individuals with tax and compliance, financial management, recruitment, and business insight analysis, along with personal tax optimisation and investment strategy. CA Sunil Chahal is supported by a semi-qualified CA and articled assistants.
Our work spans direct taxation, indirect taxation, corporate law compliance, accounting, and financial advisory services. The practice is not affiliated to any international network at present.
At a Glance
3+
Years of Experience
15+
Practice Areas
1
Office Location
ICAI
Registered Member
My Journey
A Timeline of Our Practice
2023
Practice commenced by CA Sunil Chahal, registered with ICAI. The initial focus was tax and compliance support for MSMEs and business owners in Hisar, Haryana.
2024
Financial management services added to help business owners plan, monitor, and manage their finances alongside statutory compliance.
2025
Recruitment support and business insight analysis introduced as a business consulting offering, helping clients make informed decisions on people and performance.
2026
Present day. A growing practice offering MSME advisory, personal tax optimisation, and investment strategy, supported by a semi-qualified CA and articled assistants.
Our Philosophy
Professional Values
The professional values that guide our practice, in accordance with the ICAI Code of Ethics.
Integrity
Honest and straightforward conduct in all professional and business relationships.
Objectivity
Not allowing bias, conflict of interest or undue influence of others to override professional judgement.
Professional Competence
Maintaining professional knowledge and skill at the level required to ensure competent professional service.
Confidentiality
Respecting the confidentiality of information acquired as a result of professional and business relationships.
Professional Behaviour
Complying with relevant laws and regulations and avoiding any action that discredits the profession.
— The five fundamental principles of the ICAI Code of Ethics (Volume I, 2026)
Office Details
Office Location
Office
Hisar, Haryana
Old Court Complex, Near Fawara Chowk
Hisar, Haryana – 125 001
Tel: +91-99964 51496
Email: casunilchahal@gmail.com
Office Hours: Mon–Fri: 9:30 AM – 6:30 PM
Saturday: 10:00 AM – 2:00 PM
Hisar, Haryana – 125 001
Tel: +91-99964 51496
Email: casunilchahal@gmail.com
Office Hours: Mon–Fri: 9:30 AM – 6:30 PM
Saturday: 10:00 AM – 2:00 PM
Note on Audit & Assurance Services: Statutory Audit, Internal Audit, and related Assurance services are exclusive professional services under the Chartered Accountants Act, 1949. In keeping with applicable ICAI guidelines, information on these services is made available on a specific request basis. Please visit the Audit & Assurance section if you specifically wish to seek information on those services.
Indirect Tax
GST Registration & Compliance
Professional assistance with Goods and Services Tax obligations under the Central Goods and Services Tax Act, 2017 and respective State GST Acts.
GST Registration (GSTIN)
GSTR-1 / GSTR-3B Filing
GSTR-9 Annual Return
Input Tax Credit (ITC) Reconciliation
E-way Bill Compliance
GST Applicability Advisory
GST Audit (under GST Law)
Response to GST Notices
GST Refund Applications
GST compliance requires periodic attention to return filing deadlines, reconciliation of input tax credit with GSTR-2B, and adherence to provisions of the CGST/SGST/IGST Acts. Our practice assists registered persons in meeting their statutory obligations under the GST framework.
Scope of Services
- Assistance with GST registration for new businesses and additional place of business
- Preparation and filing of periodic returns (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C)
- Reconciliation of ITC claimed in GSTR-3B with GSTR-2B statements
- Advisory on GST applicability, exemptions, and classification of goods and services
- Representation before GST authorities for assessments, audits, and appeals
- Assistance with GST refund applications under relevant provisions
Direct Tax
Income Tax Advisory & Filing
Professional services relating to Income Tax compliance and planning under the Income-tax Act, 2025 (Tax Year 2026-27 onwards) and the Income Tax Act, 1961 (FY 2025-26 and earlier years) for individuals, HUFs, firms, LLPs, companies, and trusts.
ITR Preparation & Filing
Advance Tax Computation
TDS Return Filing
Capital Gains Advisory
Tax Planning (within legal framework)
Faceless Assessment Support
Income Tax Notice Response
Rectification Applications
Income Tax compliance involves preparation and timely filing of Income Tax Returns in the prescribed ITR form, computation of advance tax instalments, and addressing notices or demands raised by the Income Tax Department. Our practice provides assistance across all categories of taxpayers.
The Income-tax Act, 2025 came into force on 1 April 2026 and replaces the Income Tax Act, 1961. It applies to income of Tax Year 2026-27 (FY 2026-27) onwards, and uses the single term "tax year" in place of "previous year" and "assessment year". Returns for FY 2025-26 (AY 2026-27) and earlier years, and related assessments and appeals, continue to be governed by the Income Tax Act, 1961.
Categories of Taxpayers Assisted
- Individuals (Salaried, Business Income, Professional Income)
- Hindu Undivided Families (HUF)
- Partnership Firms and LLPs
- Private Limited Companies and Public Limited Companies
- Trusts, Societies, and Section 8 Companies
- Non-Resident Indians (NRI) and Foreign Nationals
Direct Tax
TDS Compliance
Assistance with Tax Deducted at Source obligations including deduction computation, challan deposit, return filing, and issuance of TDS certificates. For payments from 1 April 2026, TDS provisions are contained in Sections 392 and 393 of the Income-tax Act, 2025 (earlier Sections 192 to 195 of the 1961 Act).
TDS Deduction Computation
Challan Deposit (ITNS 281)
Form 24Q (Salary TDS)
Form 26Q (Non-Salary TDS)
Form 27Q (NRI Payments)
Form 26QB (Property TDS)
Form 16 / Form 16A Issuance
TDS Default Resolution
Corporate Law
Company Incorporation
Assistance with formation of various business entities under the Companies Act, 2013 and LLP Act, 2008.
Private Limited Company
One Person Company (OPC)
Public Limited Company
Section 8 (Non-Profit) Company
LLP Formation
LLP Agreement Drafting
DIN & DSC Procurement
Name Reservation (RUN)
The process of incorporating a company or LLP involves name reservation, preparation and filing of incorporation documents with the Registrar of Companies (RoC), and obtaining the Certificate of Incorporation. We assist at every step of this process.
Post-Incorporation Compliances
- First Board Meeting within 30 days of incorporation
- Appointment of Statutory Auditor (Form ADT-1)
- Filing of Commencement of Business (Form INC-20A)
- Opening of Bank Account and Share Capital deposit
- PAN, TAN registration for the new entity
- GST registration if applicable
MCA Compliance
ROC Compliance & Annual Filings
Assistance with annual and event-based filings required under the Companies Act, 2013 with the Registrar of Companies.
Annual Return (MGT-7 / MGT-7A)
Financial Statements (AOC-4)
Director KYC (DIR-3 KYC)
Board & General Meeting Support
Change in Directors
Registered Office Change
Charge Creation / Modification
Strike-Off / Closure
Accounting
Bookkeeping & Accounting Services
Systematic recording of financial transactions and preparation of financial statements in accordance with applicable accounting standards.
Day-to-Day Bookkeeping
Bank Reconciliation
Accounts Payable / Receivable
Financial Statement Preparation
MIS Reports
Tally / QuickBooks Support
Ind AS / AS Compliance
Year-End Finalization
Accurate and up-to-date financial records are essential for tax compliance, regulatory filings, and informed business decisions. We provide bookkeeping and accounting services to businesses of varying sizes, from proprietorships to limited companies.
HR & Payroll
Payroll Processing & Compliance
Processing of monthly payroll and management of statutory compliance under the Code on Social Security, 2020, including Provident Fund (EPF/EPS) and ESIC, along with Professional Tax and Labour Welfare Fund where applicable.
Monthly Salary Processing
Salary Slip Generation
EPF / EPS Compliance & ECR Filing
ESIC Compliance
Professional Tax (where applicable)
LWF Compliance
Revised PF Wage Ceiling (₹25,000) Implementation
Form 16 Issuance
Full & Final Settlement
Provident fund, ESI, and related social security obligations of employers are now governed by the Code on Social Security, 2020, which came into force on 21 November 2025 and consolidates earlier laws including the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees' State Insurance Act, 1948. Our practice assists employers in aligning their payroll processes with the Code.
Scope of Services
- Monthly payroll processing, salary slips, and calculation of statutory deductions
- Provident fund (EPF/EPS) contribution calculation, ECR preparation, and filing under Chapter III of the Code on Social Security, 2020
- ESIC registration, contribution calculation, and returns under the Code
- Implementation of the revised PF wage ceiling of ₹25,000 per month, notified with effect from 17 September 2026 (earlier ₹15,000)
- Professional Tax and Labour Welfare Fund compliance, where applicable
- Form 16 issuance and full and final settlement
Rules, notifications, and wage ceilings under the Code are subject to revision. Please verify current requirements from official EPFO and ESIC sources.
Financial Advisory
Virtual CFO Services
Outsourced CFO-level financial expertise for growing businesses requiring strategic financial oversight without the cost of a full-time CFO.
MIS Reporting
Budgeting & Forecasting
Cash Flow Management
Profitability Analysis
Board-Level Financial Reporting
Investor Readiness
Fund Raising Support
Regulatory Compliance Oversight
Growing businesses often require experienced financial oversight but may not have the resources for a full-time Chief Financial Officer. Our Virtual CFO service provides qualified Chartered Accountants to undertake CFO responsibilities on a retainer basis, ensuring financial discipline, regulatory compliance, and strategic financial input.
Startup & MSME
Startup Advisory & Business Registration
Professional assistance for new businesses and startups, from initial registration to compliance setup.
MSME / Udyam Registration
Startup India Recognition
Business Plan Structuring
PAN / TAN Registration
Shop & Establishment
Import Export Code (IEC)
Trademark Filing Support
Compliance Calendar Setup
International Taxation
NRI Taxation & FEMA Compliance
Professional services for Non-Resident Indians covering income tax obligations in India and compliance under the Foreign Exchange Management Act, 1999.
NRI Income Tax Return Filing
DTAA Application
Lower TDS Certificate
NRE / NRO Account Advisory
FEMA Compliance
Repatriation of Funds
Form 15CA / 15CB
FDI / ODI Reporting (RBI)
Non-Resident Indians have specific income tax obligations in India depending on their residential status as determined under the Income-tax Act, 2025 (and the Income Tax Act, 1961 for FY 2025-26 and earlier years). Additionally, transactions involving foreign currency are subject to the Foreign Exchange Management Act, 1999 (FEMA) and related RBI regulations.
Key Areas
- Residential Status Determination under Section 6 of the Income-tax Act, 2025 (Section 6 of the 1961 Act for earlier years)
- Taxable Income in India: Rental income, capital gains, interest from NRO accounts
- Double Taxation Avoidance Agreement (DTAA) benefits
- Form 15CA / 15CB certification for remittances outside India
- FEMA Compliance for property purchase, investment, and repatriation
- RBI Reporting for Foreign Direct Investment and Overseas Direct Investment
The following is a factual listing of the industries in which our practice has provided professional services. This listing does not imply specialisation or exclusivity in any particular sector. Professional services are provided subject to applicable ICAI independence and conflict-of-interest requirements.
Manufacturing & Production
GST compliance, cost accounting, statutory audit, payroll processing, and financial statement preparation for manufacturing entities.
Trading & Distribution
Income tax filing, GST registration and returns, stock audit, bookkeeping, and ROC compliance for trading and wholesale distribution businesses.
Real Estate & Construction
GST on real estate transactions, income tax planning for developers and investors, joint development agreements, and RERA-related financial compliance.
Healthcare & Clinics
Accounting, payroll, GST compliance, and income tax services for hospitals, diagnostic centres, dental clinics, and medical practitioners.
Education & Institutions
Accounts maintenance, GST advisory for educational institutions, income tax for trusts and societies, ROC compliance for Section 8 companies and registered schools.
Technology & Startups
Company incorporation, Startup India registration, bookkeeping, GST, payroll, and Virtual CFO services for technology companies and early-stage startups.
Non-Profit & NGO
Accounting, income tax compliance for charitable trusts under Sections 11 and 12A, FCRA reporting, Form 10B/10BB filing, and CSR advisory.
Retail & E-Commerce
GST compliance for e-commerce operators (TCS under Section 52 CGST), marketplace seller compliance, income tax, and inventory accounting.
Professional Services Firms
Income tax, GST, payroll, LLP compliance, and financial advisory for consulting firms, law firms, architects, and other professional service providers.
Hospitality & Tourism
GST compliance for hotels and restaurants (multiple GST slabs), income tax, payroll, and accounting services for the hospitality sector.
Note on Industry Listing: This listing is factual and is provided to inform prospective clients of the broad range of industries in which the practice has provided professional services. It does not imply exclusivity, specialisation, or that the practice is currently engaged with any specific client in these industries. All professional engagements are subject to ICAI independence and conflict-of-interest requirements.
ICAI Compliant Access
Audit & Assurance — Specific Request Required
Important Notice: Audit and Assurance are exclusive professional services under the Chartered Accountants Act, 1949. The Institute of Chartered Accountants of India (ICAI) mandates that information on such exclusive services shall be provided only upon a specific request made by the user of their own accord, and not by way of unsolicited or open publication.
If you are specifically seeking information about our Audit and Assurance services — independently and of your own volition — please confirm your intent using the acknowledgement below.
If you are specifically seeking information about our Audit and Assurance services — independently and of your own volition — please confirm your intent using the acknowledgement below.
This gate mechanism is in place in compliance with Chapter 3 of the ICAI Council Guidelines for Advertisement, 2008 (as updated), which requires a "pull" model for exclusive professional services. We appreciate your understanding.
CA
CA Sunil Chahal
Founding Partner
Leads the practice across tax and compliance, financial management, and business advisory for MSMEs and individuals. 3+ years of experience.
AV
Ankit Verma
Semi-Qualified CA
Assists with taxation, GST, and accounting compliance work under the supervision of CA Sunil Chahal.
NM
Neha Malik
Article Assistant
Articled assistant undergoing practical training, supporting audit, accounting, and compliance assignments.
DK
Deepak Kadian
Article Assistant
Articled assistant undergoing practical training, supporting taxation and return filing assignments.
CA Sunil Chahal holds a valid Certificate of Practice issued by the Institute of Chartered Accountants of India and maintains Continuing Professional Education (CPE) hours as required by ICAI. He is supported by a semi-qualified CA and articled assistants.
Articles
Professional Articles
Note: All articles published here are for general informational and educational purposes. They do not constitute professional advice for specific situations. Please consult a qualified Chartered Accountant for advice applicable to your particular circumstances.
GST
Understanding Input Tax Credit Reconciliation under GSTR-2B
An overview of the reconciliation process between GSTR-2B auto-populated statements and the taxpayer's purchase register, covering common mismatches, their causes, and the resolution process under CGST Rules.
Income Tax
New Tax Regime vs. Old Tax Regime: A Factual Comparison for FY 2025-26 and Tax Year 2026-27
A structured comparison of the tax slab rates, available deductions (Sections 80C, 80D, HRA, etc.), and applicability criteria of the old and new tax regimes under the Income Tax Act, 1961 and the Income-tax Act, 2025 (Sections 123 and 126 respectively for 80C and 80D).
Corporate Law
Annual Compliance Requirements for Private Limited Companies under the Companies Act, 2013
A factual overview of mandatory annual filings (MGT-7, AOC-4), board meeting requirements, Director KYC, and other compliance obligations applicable to Private Limited Companies.
GST
E-invoicing Applicability and Implementation: A Factual Guide
An explanation of the current E-invoicing applicability thresholds, the IRP (Invoice Registration Portal) process, and the impact on GSTR-1 auto-population under the GST framework.
Income Tax
Section 43B(h) and its Impact on Payments to MSMEs
An analysis of Section 43B(h) of the Income Tax Act, 1961 (carried into the Income-tax Act, 2025 from Tax Year 2026-27) which disallows deduction for payments to Micro and Small enterprises beyond 45 days, its implications and compliance requirements.
Payroll & HR
Provident Fund Compliance under the Code on Social Security, 2020: An Overview
A factual overview of employer obligations for provident fund under Chapter III of the Code on Social Security, 2020, including applicability, the revised wage ceiling of ₹25,000 effective 17 September 2026, contribution rates, and ECR filing.
Compliance Calendar
Compliance Updates
Recent regulatory developments and deadline reminders for professional reference. This section is updated periodically. Please verify current deadlines directly from official government portals.
21
November 2026
ITR Due Date for Audit Cases, AY 2026-27
The CBDT has extended the due date for filing returns by taxpayers whose accounts are required to be audited from 31 October 2026 to 21 November 2026 (press release dated 28 September 2026).
21
October 2026
Tax Audit Report Due Date, AY 2026-27
The specified date for furnishing the tax audit report has been extended from 30 September 2026 to 21 October 2026 for the covered audit cases.
1
April 2026
Income-tax Act, 2025 in Force
The Income-tax Act, 2025 applies from Tax Year 2026-27. Returns for FY 2025-26 (AY 2026-27) and earlier years continue under the Income Tax Act, 1961. TDS on payments from 1 April 2026 falls under Sections 392 and 393 of the new Act.
17
September 2026
EPF Wage Ceiling Revised to ₹25,000
The wage ceiling for provident fund coverage under the Code on Social Security, 2020 is ₹25,000 per month with effect from 17 September 2026 (earlier ₹15,000). September 2026 is a transition wage month; please verify the latest EPFO guidance for ECR filing.
20
June 2026
GSTR-3B Due Date for May 2026
The due date for filing GSTR-3B for the tax period of May 2026 is 20th June 2026 for regular taxpayers.
15
June 2026
Advance Tax — First Instalment, FY 2026-27
15% of estimated tax liability for FY 2026-27 is due as the first advance tax instalment for applicable taxpayers.
30
June 2026
TDS Payment for May 2026
Due date for deposit of tax deducted at source for the month of May 2026 (non-government deductors).
⚠ Dates listed above are for general reference only. Actual due dates may differ based on government circulars, extensions, or individual taxpayer category. Always verify from the official government portal or consult a qualified Chartered Accountant.
Frequently Asked Questions
Professional FAQs
Answers to commonly asked questions. For advice specific to your situation, please consult our office.
Under the CGST Act, 2017, GST registration is mandatory for businesses whose aggregate annual turnover exceeds Rs.40 Lakh (goods) or Rs.20 Lakh (services) in a financial year. For businesses in Special Category States, the limits are lower. Certain categories of businesses (e.g., inter-state suppliers, e-commerce operators) require registration irrespective of turnover. Please consult a qualified CA for applicability to your specific situation.
Under Section 63 of the Income-tax Act, 2025 (Section 44AB of the Income Tax Act, 1961 for FY 2025-26 and earlier), a Tax Audit is mandatory for: (a) a person carrying on business, if total sales/turnover exceeds Rs.1 Crore (or Rs.10 Crore if cash transactions are ≤5% of total transactions); (b) a person carrying on a profession, if gross receipts exceed Rs.50 Lakh; (c) a person who declares profit under presumptive taxation (Sections 44AD/44ADA/44AE of the 1961 Act and the corresponding provisions of the 2025 Act) below the prescribed rate and total income exceeds the basic exemption limit. This is conducted by a Chartered Accountant in practice.
A Private Limited Company (Pvt Ltd) is incorporated under the Companies Act, 2013 and is a separate legal entity with shareholders and directors. It has more stringent compliance requirements (Board meetings, Annual General Meeting, ROC filings). A Limited Liability Partnership (LLP) is incorporated under the LLP Act, 2008 and offers flexibility of a partnership with limited liability protection. LLPs have fewer compliance requirements and are taxed at a flat rate. The choice between the two depends on multiple factors including intended business activity, investor requirements, and applicable tax considerations.
For a salaried individual, the typical documents required for ITR filing include: Form 16 (issued by employer), Form 26AS and Annual Information Statement (AIS) from the Income Tax portal, bank account details (account number, IFSC), interest certificates from banks and post offices, details of investments made under Section 80C (Section 123 of the Income-tax Act, 2025 from Tax Year 2026-27) such as LIC, PPF, ELSS, etc., home loan interest certificate (if applicable), rent receipts (for HRA claims), and Aadhaar and PAN card details. The exact requirements depend on the individual's income sources and deductions claimed.
Returns for FY 2025-26 (AY 2026-27) are governed by the Income Tax Act, 1961. The general due dates are: (a) 31st July 2026 for individuals, HUFs and others without business or professional income and not requiring audit; (b) 31st August 2026 for taxpayers with business or professional income not requiring audit (ITR-3/ITR-4); (c) 21st November 2026 for taxpayers whose accounts are required to be audited, extended by the CBDT from 31st October 2026 (the tax audit report date was extended from 30th September to 21st October 2026); (d) 30th November 2026 for taxpayers required to furnish a report under Section 92E (transfer pricing). From Tax Year 2026-27, returns are governed by the Income-tax Act, 2025. Dates are subject to any further extensions notified by the CBDT. Please verify the current due date on the official Income Tax portal.
Udyam Registration is a government registration for Micro, Small, and Medium Enterprises (MSMEs) under the Ministry of MSME. As per revised limits, a Micro enterprise has investment up to Rs.2.5 Crore and turnover up to Rs.10 Crore; a Small enterprise has investment up to Rs.25 Crore and turnover up to Rs.100 Crore; a Medium enterprise has investment up to Rs.125 Crore and turnover up to Rs.500 Crore. Registration is done online on the Udyam Registration Portal (udyamregistration.gov.in) using Aadhaar and PAN. MSME registration provides access to priority lending, government schemes, and Section 43B(h) benefits.
For payments from 1 April 2026, TDS on rent is deducted under Section 393 of the Income-tax Act, 2025 (earlier Section 194-I of the 1961 Act), where rent exceeds Rs.50,000 for a month or part of a month. The TDS rates are: 2% on rent of plant, machinery, or equipment; 10% on rent of land, building, furniture, or fittings. For individuals and HUFs (not subject to tax audit) paying rent above Rs.50,000 per month, TDS at 2% is applicable (earlier Section 194-IB). TDS rates are subject to change. Please verify current rates from the Income Tax portal or consult a qualified CA.
An NRI is required to file an Income Tax Return in India if their total taxable income in India (from Indian sources such as rent from property in India, capital gains on sale of Indian assets, interest from NRO accounts, etc.) exceeds the basic exemption limit applicable for that year. Even if TDS has been deducted, filing an ITR may be necessary to claim a refund of excess TDS or to carry forward capital losses. DTAA provisions may reduce tax liability. Residential status under Section 6 of the Income-tax Act determines taxability and should be assessed each year.
For answers to questions specific to your situation, please contact our office.
Submit a Professional Enquiry
Office Information
Get in Touch
Office Address
Old Court Complex, Near Fawara Chowk
Hisar, Haryana – 125 001
Hisar, Haryana – 125 001
Telephone
Office Hours
Monday – Friday: 9:30 AM – 6:30 PM
Saturday: 10:00 AM – 2:00 PM
Sunday & Public Holidays: Closed
Saturday: 10:00 AM – 2:00 PM
Sunday & Public Holidays: Closed
WhatsApp Enquiries
Message on WhatsApp
For general enquiries only. Formal professional communications, instructions, and documents must be submitted in writing to our office email or postal address.
Enquiry Form
Submit an Enquiry
Please complete the form below. Our team will respond within two business working days.
Enquiry Received
Thank you. Our team will respond within two business working days.
Before Your Consultation
To make the most of your scheduled consultation, it may be helpful to:
- ✓Briefly note the nature of your professional requirement
- ✓Gather relevant documents (PAN, Aadhar, prior ITRs, financial statements as applicable)
- ✓List any specific questions you wish to address during the consultation
Please Note: This form submits a request for an appointment. The actual appointment will be confirmed by our office via telephone or email within one business day. Office consultations are available Monday to Saturday during regular office hours.
Office Hours
Mon – Fri: 9:30 AM – 6:30 PM
Saturday: 10:00 AM – 2:00 PM
Sunday & Public Holidays: Closed
Saturday: 10:00 AM – 2:00 PM
Sunday & Public Holidays: Closed
Appointment Request
Schedule a Professional Consultation
Please complete the form. Our office will confirm your appointment within one business day.
Request Received
Thank you. Our office will confirm your appointment by telephone or email within one business day.
Contents
Last Updated: June 2026
1. General Disclaimer
This website is operated by CA Sunil Chahal, a Chartered Accountant registered with the Institute of Chartered Accountants of India (ICAI) and based in Hisar, Haryana.
The information contained on this website is provided for general informational and educational purposes only. It is not intended to, and does not, constitute professional advice of any nature, including legal, taxation, accounting, financial, or any other professional advice.
2. No Professional Advice
Nothing on this website should be construed as professional advice applicable to any specific situation. The laws, regulations, and rules governing taxation, corporate law, and related subjects are complex and subject to frequent change and varying judicial interpretations.
Users of this website should not act, or refrain from acting, on the basis of any information contained herein without first seeking independent professional advice from a qualified Chartered Accountant or other relevant professional, having regard to their specific facts and circumstances.
CA Sunil Chahal expressly disclaims any and all liability for any action taken or not taken by any person based on the information contained on this website.
3. No Client-Firm Relationship
Access to or use of this website, including submission of an enquiry through the contact form, does not constitute, establish, or create a client-firm relationship between the user and CA Sunil Chahal. A professional relationship is established only upon the execution of a formal engagement letter signed by CA Sunil Chahal.
4. Accuracy and Currency of Information
While CA Sunil Chahal endeavours to ensure that the information on this website is accurate and current at the time of publication, no representation or warranty, express or implied, is made as to the accuracy, completeness, or currency of any information on this website.
Laws and regulations are subject to change, and the information on this website may not reflect the most current legal developments. CA Sunil Chahal is under no obligation to update the website content to reflect changes in law or professional standards.
5. External Links
This website may contain links to external websites, including government portals and professional bodies. Such links are provided for the convenience of users only. CA Sunil Chahal does not endorse and has no control over the content of third-party websites. Users access such links at their own risk.
6. ICAI Compliance Statement
This website has been designed and its content has been prepared in compliance with the ICAI Council Guidelines for Advertisement, 2008 (as amended up to 2026) and the ICAI Code of Ethics (Volume I and II, Revised 2026). The website does not contain any testimonial, endorsement, guarantee, or claim prohibited under ICAI regulations.
Audit and Assurance services, being exclusive professional services under the Chartered Accountants Act, 1949, are accessible only via a specific user-initiated request (pull model) on this website, in compliance with applicable ICAI guidelines.
If you believe any content on this website is inconsistent with ICAI guidelines, please contact us at casunilchahal@gmail.com so that we may review and address the matter promptly.
Contents
Last Updated: June 2026
1. Data Controller
CA Sunil Chahal, Chartered Accountant, with office at Old Court Complex, Near Fawara Chowk, Hisar, Haryana – 125 001, is the entity responsible for personal data collected through this website.
2. Information We Collect
We may collect the following categories of personal information when you interact with this website:
- Contact Information: Name, email address, telephone number, as provided through our contact or appointment forms.
- Enquiry Details: The nature of your professional enquiry or the subject of your appointment request.
- Technical Data: IP address, browser type, pages visited, and time of visit, collected through standard server logs and analytics tools for the purpose of website performance monitoring.
We do not collect sensitive personal data (such as financial account numbers, Aadhaar numbers, PAN, or health information) through this website. Such information, if required for professional engagements, is communicated through secure, direct channels following the establishment of a formal client relationship.
3. Purpose of Collection
Personal information collected through this website is used for the following purposes:
- To respond to enquiries submitted through the contact form.
- To confirm and facilitate appointment scheduling.
- To communicate professional updates and compliance information where requested (newsletter/updates, if applicable).
- To monitor and improve the performance and security of this website.
We do not use personal information collected through this website for marketing, promotional, or commercial solicitation purposes.
4. Disclosure of Information
We do not sell, rent, or trade personal information to third parties. Information may be disclosed to:
- CA Sunil Chahal and professional staff who need access to respond to your enquiry.
- Third-party service providers who assist in the operation of this website (e.g., web hosting, email delivery), bound by confidentiality obligations.
- Regulatory authorities or law enforcement bodies, where required by applicable law.
All professional information received during a client engagement is subject to the strict confidentiality obligations under the ICAI Code of Ethics.
5. Data Retention
Personal information collected through website forms is retained only as long as necessary for the purpose for which it was collected. General enquiry data is typically retained for a period not exceeding 12 months from the date of enquiry, unless a professional engagement is established, in which case applicable professional and statutory retention periods apply.
6. Security
We implement appropriate technical and organisational measures to protect personal data from unauthorised access, disclosure, or loss. However, no method of transmission over the internet is completely secure, and we cannot guarantee the absolute security of data transmitted to this website.
7. Your Rights
Subject to applicable Indian law (including the Information Technology Act, 2000 and the Digital Personal Data Protection Act, 2023, to the extent applicable), you may have the right to:
- Request access to personal data we hold about you.
- Request correction of inaccurate personal data.
- Request deletion of personal data, subject to our legal retention obligations.
- Withdraw consent for the processing of personal data where processing is consent-based.
To exercise these rights, please contact us at casunilchahal@gmail.com.
8. Cookies
This website may use essential cookies necessary for the functioning of the website (e.g., session management). We do not use third-party advertising or tracking cookies. Technical session data may be stored in browser local storage for the purpose of website functionality. You may disable cookies through your browser settings, though this may affect certain functionalities of the website.
9. Changes to This Policy
We reserve the right to update this Privacy Policy from time to time. The date of the most recent revision is indicated at the top of this page. Continued use of this website after any changes constitutes acceptance of the revised policy.
10. Contact
For any queries relating to this Privacy Policy or the handling of your personal data, please contact:
CA Sunil Chahal, Chartered Accountant
Old Court Complex, Near Fawara Chowk, Hisar, Haryana – 125 001
Email: casunilchahal@gmail.com
Tel: +91-99964 51496