Guides

The rule, the working, and the tool that does it

Each guide answers one question a CA is asked, then sends you to the free calculator or the OptiVida module that does the work.

Beside the calculators

The rule, with tables the calculator's own engine struck.

Tax audit, AY 2026-27
23 October 2026
Tax audit limit for AY 2026-27 and tax year 2026-27: turnover, cash, due dates and late filing
The limits that bring a tax audit in FY 2025-26 and tax year 2026-27, the cash test that lifts them, where presumptive clients land, the form and the date, and what a late report costs in each year.
Calculator: Tax audit
Advance tax interest, both Acts
2 November 2026
Advance tax due dates and interest under 234B and 234C, worked on four payment patterns
The four due dates, interest for deferment under s.234C and for short payment under s.234B, worked on ₹ 3,00,000 of tax paid four ways, under the 1961 Act for FY 2025-26 and the 2025 Act for tax year 2026-27.
Calculator: Advance tax
Capital gains, tax year 2026-27
2 November 2026
Capital gains tax in 2026-27, and the advance tax a gain adds
How a resident's gains on shares, funds, property and crypto are taxed in tax year 2026-27, how losses are set off, and the advance tax a gain adds by each instalment.
Calculator: Capital gains
Harvesting, tax year 2026-27
2 November 2026
LTCG harvesting and tax-loss harvesting in India, 2026-27
How a resident uses the 1.25 lakh long-term exemption each year, which units a sale takes first, what buying again resets, and which losses can absorb which gains in 2026-27.
Calculator: Tax harvesting
Regime choice, tax year 2026-27
23 October 2026
New regime vs old regime for 2026-27: the deductions you need before the old regime wins
The deductions a resident individual needs before the old regime beats the new one for tax year 2026-27, at incomes from ₹ 8,00,000 to ₹ 50,00,000 and in each age band, with the tax under both, every figure run on the calculator's engine.
Calculator: Income tax
Presumptive scheme, tax year 2026-27
23 October 2026
Presumptive taxation under 44AD and 44ADA (s.58): who can opt, what it costs, and when a tax audit follows
Who can declare under 44AD and 44ADA, s.58 of the 2025 Act from tax year 2026-27, what the deemed figure costs against books at several turnovers, when the five year bar bites, and the tax audit position on each route.
Calculator: Presumptive
Residential status, tax year 2026-27
1 November 2026
NRI residential status for tax year 2026-27: the 182 day, 120 day and RNOR tests
How a person living abroad works out residential status for tax year 2026-27 under s.6 of the Income-tax Act, 2025: the day tests, deemed residence, the years not ordinarily resident after a return, and why FEMA is a separate answer.
Calculator: Residential status
NRI property sale, 2026-27
1 November 2026
TDS on property sale by an NRI (s.393, was s.195): why the buyer deducts more than the tax, and how to get it back
Why a buyer deducts TDS from a non-resident seller on the whole amount paid when the tax is due only on the gain, what a lower deduction certificate changes, how the refund comes back, what the buyer files and how the money leaves NRO.
Calculator: NRI property sale
Business loans with a moratorium
23 October 2026
EMI with a moratorium period: what a 6, 12 or 24 month moratorium costs, with interest paid or added to the loan
What a 6, 12 or 24 month moratorium costs on a business or project loan, with its interest paid or added to the loan, by EMI or equal principal, worked on ₹ 1,20,00,000 at 12 percent over 60 months.
Calculator: EMI and moratorium
Working capital, CMA proposals
27 October 2026
How is MPBF calculated? Both Tandon methods and DSCR, with an example
One borrower worked under both Tandon methods, every line from total current assets to maximum permissible bank finance, read against the finance asked for, then DSCR across three years of a term loan, with what goes on each side.
Calculator: DSCR and MPBF
Depreciation, tax year 2026-27
27 October 2026
Depreciation under the Companies Act and the Income-tax Act: the two charges, and the year the difference reverses
The books give an asset a useful life under Schedule II to the Companies Act, 2013; tax gives a block a rate under s.33 of the Income-tax Act, 2025. Worked on five assets, the 180 day test and one car run to the reversal.
Calculator: Depreciation
Visa, loan and tender certificates
27 October 2026
Net worth certificate: the format, what a CA checks, and the statement behind the figure
What a net worth certificate is for, the three subtotalled blocks the calculator sets it out in, what a CA checks before signing, and a worked statement for an illustrative individual, every figure struck by the calculator beside this guide.
Calculator: Net worth

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A job done by hand, step by step, and how the module does it.

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The same work, across every client

In OptiVida, the CMA, the tax audit and the financial statements read the client's books from Tally.

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The rule, the working, and the tool that does it

Beside the calculators

Tax audit limit for AY 2026-27 and tax year 2026-27: turnover, cash, due dates and late filing

Advance tax due dates and interest under 234B and 234C, worked on four payment patterns

Capital gains tax in 2026-27, and the advance tax a gain adds

LTCG harvesting and tax-loss harvesting in India, 2026-27

New regime vs old regime for 2026-27: the deductions you need before the old regime wins

Presumptive taxation under 44AD and 44ADA (s.58): who can opt, what it costs, and when a tax audit follows

NRI residential status for tax year 2026-27: the 182 day, 120 day and RNOR tests

TDS on property sale by an NRI (s.393, was s.195): why the buyer deducts more than the tax, and how to get it back

EMI with a moratorium period: what a 6, 12 or 24 month moratorium costs, with interest paid or added to the loan

How is MPBF calculated? Both Tandon methods and DSCR, with an example

Depreciation under the Companies Act and the Income-tax Act: the two charges, and the year the difference reverses

Net worth certificate: the format, what a CA checks, and the statement behind the figure

Beside the modules

Ledger scrutiny checklist for tax audit: what to check in each ledger, and the Form 3CD clause it feeds

CMA data format for a bank loan: the forms, the years, and how a bank reads them

Schedule III financial statements format: the three Divisions, the 2021 disclosures, and the formats for LLPs and firms

Import a bank statement into TallyPrime: three routes, and what each leaves to you

CA certificate format: what every certificate must carry under ICAI guidance, and where ICAI drafts one

The same work, across every client