Notes from the practice
Firm-authored notes and short regulatory briefs on developments in assurance, taxation and regulation. Written to be useful, not exhaustive - and never a substitute for advice on your facts.
Firm update · ATPM And Co formed by union of five practices
Effective 29 June 2026, five established Chartered Accountancy practices merged into one firm, subsequently renamed ATPM And Co.
Brief · RERA quarterly filings - a compliance reminder
Recurring reporting expectations for registered projects, with common lapses that draw regulator attention.
Brief · Recent clarifications on Section 194R and 194S
Practical points from the latest CBDT clarifications on TDS on benefits, perquisites and virtual digital assets.
Brief · ICAI Quality Review Board updates for FY 2025-26
Revised documentation and independence expectations for statutory audit engagements - a checkpoint for audit committees.
Brief · CBIC circular on inter-branch cross-charge
The Board's recent clarification on valuation of services between distinct persons - and what it means for group entities.
DPDPA readiness for the mid-market: a pragmatic 90-day plan
The Digital Personal Data Protection Act is here. A practical, control-based readiness path that a mid-sized business can actually execute.
Brief · Budget 2026 direct-tax highlights
A quick summary of the Finance Bill 2026 provisions most relevant to individuals, MSMEs and closely-held companies.
GST litigation in 2026: the shifts every finance head should track
From ITC time-limits to the operationalised GST Tribunal - the practical implications for corporates and MSMEs.
Faceless assessments: what to expect in the next scrutiny cycle
A firm-level view of preparing for faceless scrutiny - documentation posture, response drafting, and choosing when to seek a personal hearing.
All entries are authored by ATPM And Co and reflect the position of the law as at the date of publication. Content is general in nature and is not intended as professional advice - please consult us on the specific facts of your matter.