Professional notes

Notes on taxation and regulatory developments

Business Records

A practical financial-record checklist for growing businesses

The core records and monthly controls that make taxation, reporting and year-end work more reliable.

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GST

GST reconciliation: a disciplined monthly review

A practical framework for comparing outward supplies, purchase records, tax credits and unresolved differences.

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International Tax

Foreign income and asset reporting: an annual review

Key information individuals should assemble before preparing an Indian income-tax return involving overseas interests.

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TDS / TCS

A practical quarter-end TDS/TCS review

A controlled review of ledgers, deductee information, challans and return data before filing a quarterly statement.

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Responsible AI

Using AI in finance: five controls to establish first

A practical control framework for confidentiality, verification, accountability and responsible use in finance workflows.

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AML / KYC

AML and KYC files: what an internal review should test

A structured look at risk classification, due diligence, records, monitoring and exception follow-up.

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