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A.Saha & Associates Taxation, Litigation & Drafting
Simplifying Tax Laws For Individuals and Businesses

GST Compliance Guide 2026
13/07/2026

GST Compliance Guide 2026

📢Turn innovation into ownership
11/07/2026

📢Turn innovation into ownership

GST Arrest Summary ⚖️
08/07/2026

GST Arrest Summary ⚖️

*ITR FILING IS MANDATORY IN THESE 10 CASES* Agar inme se koi bhi condition tum par lagti hai to ITR file karna compulsor...
04/07/2026

*ITR FILING IS MANDATORY IN THESE 10 CASES*

Agar inme se koi bhi condition tum par lagti hai to ITR file karna compulsory hai, chahe tax banta ho ya na banta ho.

*10 Cases Jab ITR File Karna Zaroori Hai*

*1. Income Limit*
Agar tumhari total income basic exemption limit ₹2,50,000/- se zyada hai

*2. Foreign Assets*
Agar tumhare paas India ke bahar koi asset hai

*3. High Bank Deposit*
Agar tumne kisi ek bank account me saal me ₹1 crore se zyada deposit kiya hai

*4. Foreign Travel*
Agar tumne saal me foreign travel par ₹2 lakh ya usse zyada kharcha kiya hai

*5. High Electricity Bill*
Agar tumhari electricity consumption ₹1 lakh per annum se zyada hai

*6. High Business Turnover*
Agar tumhare business ka turnover 1 saal me ₹60 lakh se zyada hai

*7. High Professional Receipt*
Agar profession se gross receipt ₹10 lakh se zyada hai. Jaise Doctor, CA, Lawyer, Freelancer

*8. High TDS*
Agar saal me tumhara TDS ₹25,000 ya usse zyada kata hai. Senior citizen ke liye limit ₹50,000 hai

*9. High TCS*
Agar saal me tumhara TCS ₹50,000 ya usse zyada hai

*10. High Savings Account Deposit*
Agar savings bank account me deposit ₹50 lakh ya usse zyada hai

*ITR Time Par File Karne Ke Fayde*
- *Stay Compliant* with Income Tax Laws
- *Avoid Late Fees & Penalties* u/s 234F
- *Easy Loan Approvals* – Home loan, Business loan ke liye ITR maanga jata hai
- *Peace of Mind & Financial Growth*

*Bottom Line:* File your ITR accurately and on time. Stay compliant, save tax & build a better tomorrow.

*Services Listed*
ITR Filing, Tax Planning, GST Compliance, Accounts, Audit, Loan Assistance etc.

*Important Note:* Ye 10 conditions Sec 139(1) ke "7th proviso" ke under aati hain. Tax zero ho tab bhi ITR file karna padega.

Latest update ⚖️📢
02/07/2026

Latest update ⚖️📢

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01/07/2026

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25/06/2026

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25/06/2026

Maintenance of Books of Account – Mandatory Daily Backup Requirement from 1 April 2026

1. Legal Requirement

As per Rule 46(8) of the Income-tax Rules, 2026, effective from 1 April 2026, every taxpayer maintaining books of account in electronic form is required to take a daily backup of such books and preserve the backup on a server located in India.

2. Records Covered

The daily backup should include, among others:

* Cash Book
* Journal
* Ledger
* Purchase Register
* Sales Register
* Other relevant accounting and financial records

3. Backup Storage Requirement

The backup must be maintained on a server located in India.

In practical terms, the backup may be stored on:

✔ Server Computer
✔ Cloud Storage hosted in India
✔ External Hard Disk / NAS Device
✔ Any other secure storage system located in India

The backup should be safely preserved and readily accessible to the taxpayer, auditor, and tax authorities whenever required.

4. Reporting in Tax Audit Report

The new Tax Audit Report (Form 26, corresponding to the earlier Form 3CD) requires reporting of the following:

(d) Whether the provisions of Rule 46(8) have been complied with?
Answer: Yes / No

(e) If “Yes”, furnish the address of the location where the backup server is situated in India.

5. Consequences of Non-Compliance

Failure to comply may result in:

* Penalty of ₹25,000
* Adverse reporting by the Tax Auditor
* Increased possibility of scrutiny by the Income-tax Department
* Recording of compliance failure under the Income-tax provisions

6. Important Practical Point

Daily backup is a continuous compliance requirement and not a one-time activity.

Even a single instance of failure to maintain the prescribed daily backup may lead to adverse reporting in the Tax Audit Report.

Conclusion

All companies, firms, LLPs, trusts and other taxpayers maintaining electronic books of account should implement a robust Daily Backup Policy from 1 April 2026 onwards.

Proper documentation and secure maintenance of backups on an India-based server/cloud/storage system are essential to ensure compliance.

“Data backup is no longer merely a good business practice; it is now a statutory compliance requirement under the Income-tax Rules, 2026.”

We currently specialize in handling Intellectual Property Rights cases and filing. Registering your business and obtaini...
20/06/2026

We currently specialize in handling Intellectual Property Rights cases and filing.
Registering your business and obtaining a trademark certificate is crucial for unhindered operations. Let us facilitate the process to get your work done efficiently.

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Smriti Dham Building, 2nd Floor, Opp Hotel Gateway, Sevoke Road
Siliguri
734006

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Tuesday 10am - 9pm
Wednesday 10am - 9pm
Thursday 10am - 9pm
Friday 10am - 9pm
Saturday 10am - 9pm

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