:: Welcome J. Loyalka & Co. ::

Welcome to J. Loyalka & Co.

J. LOYALKA & CO. is a firm of Chartered Accountants providing consultancy, compliance, audit and other related services in the field of Direct Taxes, Indirect Taxes and Corporate Laws for more than 5 decades. Our common objective of providing best services to our clients. We strive to maintain highest standards of services in diverse disciplines to our client requirements under one roof.

We work with a solution- based approach catering to multidisciplinary requirements of our clients based on our highly experienced team.

Our partners have rich experience in this field. With a combination of young professionals and experienced accountant experts, we provide a unique package to our clients changing needs.

News Section

News

16 Sep 26
UPI Remains Free for P2P Transactions, 96% of Merchant Payments Unaffected
Calcutta HC Sets Aside 1.18 Crore GST Demand, Provides ITC Relief for Delay in Filing GSTR-3B
Delhi HC Sets Aside Section 148A(d) Order, Says Assessee Must Get Adequate Time to Respond
CBDT Notifies IIT Roorkee as Scientific Research Institution Under Section 45 of Income-tax Act, 2025
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
15 Sep 26
GSTN Rolls Out Auto-Population Feature for Additional GST Registrations Under Same PAN
Patna HC Cancels ?1.25 Cr GST Demand, Says Tax on Non-GST Petroleum Products Beyond Authority’s Jurisdiction
Karnataka HC Rejects GST Dept. Plea to Revoke Anticipatory Bail for Failure to Appear
Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000
14 Sep 26
MAT & AMT Under Income Tax Act 2025: Rates, Applicability and Credit Rules
Delhi HC Orders GST Authorities to Ensure Biometric Aadhaar Authentication for New GST Registrations
Delhi ITAT: Transfer Pricing Comparables Can’t Be Excluded Merely Using a Rigid Turnover Filter
Delhi HC: Successor AO Cannot Reopen IT Assessment Solely Due to a Different Opinion from Original AO
13 Sep 26
CBDT Allows Sharing of Income-Tax Data with Andhra Pradesh ITE&C to Identify Eligible Welfare Scheme Beneficiaries
A Guide to TDS on Commission & Brokerage u/s 393(1) [Earlier 194H]
12 Sep 26
Karnataka HC: TPO Can’t Discard Comparables Solely to Adopt Department’s Preferred Set
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
11 Sep 26
Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share
CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims
Big Change for Banking Records: New Bankers` Books Evidence Act Takes Effect from 1st Oct 2026
Delhi High Court Mandates Biometric Aadhaar Authentication for All New GST Registrations
10 Sep 26
ICAI Handbook on NRI Residential Status: Key Tax & FEMA Rules Explained
GST Council May Consider Flat 5% GST Rate for Renewable EPC Contracts
Tax Reforms Lead to 1.32 Crore Updated Returns and ?16,083 Crore in Additional Tax: CBDT Member
Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance
09 Sep 26
GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01
ITAT Bengaluru Addresses ?1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection
Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions
GST on Restaurant Bills: Chartered Accountant Explains How to Check GSTIN
08 Sep 26
Key GST Rules for E-Commerce Sellers: Marketplace vs D2C
Delhi HC Denies Release of 233g Gold Bars After Passenger’s Letter Acknowledged Oral SCN
E-Way Bill Generation Records 7.7% YoY Growth in August 2026
GSTN Enables Appeals for NIL or Zero Demand Orders on GST Portal
Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions
07 Sep 26
ESOP Taxation Under Income Tax Act 2025: Rules for Employees and Start-Up Workers
NCLT Chennai Dismisses EY`s Rs 3.11 Crore GST Fee Plea, Says ICAI May Examine Arrangement
06 Sep 26
Madras HC Rules GST Authorities Can Block Electronic Credit Ledger to Recover Tax Dues
ITAT Jodhpur: TDS Credit Can’t Be Rejected Solely Due to Reflection in Trustee’s PAN
05 Sep 26
Assam Govt Notifies Circular No. 01/2026 Establishing GST Facilitation Centres for Taxpayers & DDOs
Madras HC Considers Screenshot Proof of Technical Glitch, Orders Portal Access for ITR Upload
Madras HC Rejects Bogus LTCG Allegation Based on Sharp Jump in Share Price, Restores Section 10(38) Exemption
04 Sep 26
Delhi ITAT Holds Entire Bogus Purchase Value Not Addable to Income, Limits Addition to 5% of Turnover
IT Department Introduces Form 1 for Reporting Undisclosed Foreign Assets Under FAST-DS 2026
Income Tax Portal Allows Taxpayers to File Corruption & Harassment Complaints Online
02 Sep 26
Gross GST Revenue August 2026 Collections Grow 14.8%, Refunds Rise 67.9%
Central Excise Notifications September 2026: Check Revised Duty Rates
August 2026 GST Collections Climb to Nearly ?2 Lakh Crore in Gross Revenue
ITR Filings Cross Record 7.8 Crore Mark for AY 2026-27, Says IT Department
Karnataka HC Allows Sale of Seized Goods Under GST Section 129(6) After Notice to Owner

16 Sep 26

UPI Remains Free for P2P Transactions, 96% of Merchant Payments Unaffected

Calcutta HC Sets Aside 1.18 Crore GST Demand, Provides ITC Relief for Delay in Filing GSTR-3B

Delhi HC Sets Aside Section 148A(d) Order, Says Assessee Must Get Adequate Time to Respond

CBDT Notifies IIT Roorkee as Scientific Research Institution Under Section 45 of Income-tax Act, 2025

Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000

15 Sep 26

GSTN Rolls Out Auto-Population Feature for Additional GST Registrations Under Same PAN

Patna HC Cancels ?1.25 Cr GST Demand, Says Tax on Non-GST Petroleum Products Beyond Authority’s Jurisdiction

Karnataka HC Rejects GST Dept. Plea to Revoke Anticipatory Bail for Failure to Appear

Finance Ministry Notifies No-Charge Rule for RuPay Debit Cards and UPI up to Rs 2000

14 Sep 26

MAT & AMT Under Income Tax Act 2025: Rates, Applicability and Credit Rules

Delhi HC Orders GST Authorities to Ensure Biometric Aadhaar Authentication for New GST Registrations

Delhi ITAT: Transfer Pricing Comparables Can’t Be Excluded Merely Using a Rigid Turnover Filter

Delhi HC: Successor AO Cannot Reopen IT Assessment Solely Due to a Different Opinion from Original AO

13 Sep 26

CBDT Allows Sharing of Income-Tax Data with Andhra Pradesh ITE&C to Identify Eligible Welfare Scheme Beneficiaries

A Guide to TDS on Commission & Brokerage u/s 393(1) [Earlier 194H]

12 Sep 26

Karnataka HC: TPO Can’t Discard Comparables Solely to Adopt Department’s Preferred Set

CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims

Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share

11 Sep 26

Rajkot ITAT Holds Entire Joint Property Purchase Cannot Be Taxed Without Identifying Assessee’s Share

CBIC Defends GST Growth Calculation Method Amid Data Manipulation Claims

Big Change for Banking Records: New Bankers` Books Evidence Act Takes Effect from 1st Oct 2026

Delhi High Court Mandates Biometric Aadhaar Authentication for All New GST Registrations

10 Sep 26

ICAI Handbook on NRI Residential Status: Key Tax & FEMA Rules Explained

GST Council May Consider Flat 5% GST Rate for Renewable EPC Contracts

Tax Reforms Lead to 1.32 Crore Updated Returns and ?16,083 Crore in Additional Tax: CBDT Member

Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Compliance

09 Sep 26

GSTN Allows Filing of Appeals Against NIL/Zero Demand Orders in Form GST APL-01

ITAT Bengaluru Addresses ?1.23 Lakh Tax Demand Caused by Consultant’s Wrong Tax Regime Selection

Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions

GST on Restaurant Bills: Chartered Accountant Explains How to Check GSTIN

08 Sep 26

Key GST Rules for E-Commerce Sellers: Marketplace vs D2C

Delhi HC Denies Release of 233g Gold Bars After Passenger’s Letter Acknowledged Oral SCN

E-Way Bill Generation Records 7.7% YoY Growth in August 2026

GSTN Enables Appeals for NIL or Zero Demand Orders on GST Portal

Income from Other Sources Under Income Tax Act 2025: Key Rules, Taxable Incomes and Deductions

07 Sep 26

ESOP Taxation Under Income Tax Act 2025: Rules for Employees and Start-Up Workers

NCLT Chennai Dismisses EY`s Rs 3.11 Crore GST Fee Plea, Says ICAI May Examine Arrangement

06 Sep 26

Madras HC Rules GST Authorities Can Block Electronic Credit Ledger to Recover Tax Dues

ITAT Jodhpur: TDS Credit Can’t Be Rejected Solely Due to Reflection in Trustee’s PAN

05 Sep 26

Assam Govt Notifies Circular No. 01/2026 Establishing GST Facilitation Centres for Taxpayers & DDOs

Madras HC Considers Screenshot Proof of Technical Glitch, Orders Portal Access for ITR Upload

Madras HC Rejects Bogus LTCG Allegation Based on Sharp Jump in Share Price, Restores Section 10(38) Exemption

04 Sep 26

Delhi ITAT Holds Entire Bogus Purchase Value Not Addable to Income, Limits Addition to 5% of Turnover

IT Department Introduces Form 1 for Reporting Undisclosed Foreign Assets Under FAST-DS 2026

Income Tax Portal Allows Taxpayers to File Corruption & Harassment Complaints Online

02 Sep 26

Gross GST Revenue August 2026 Collections Grow 14.8%, Refunds Rise 67.9%

Central Excise Notifications September 2026: Check Revised Duty Rates

August 2026 GST Collections Climb to Nearly ?2 Lakh Crore in Gross Revenue

ITR Filings Cross Record 7.8 Crore Mark for AY 2026-27, Says IT Department

Karnataka HC Allows Sale of Seized Goods Under GST Section 129(6) After Notice to Owner

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

20 Sep 26 To add/amend particulars (other than GSTIN) in GSTR-1 of Aug. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Sep 26 Summary Return cum Payment of Tax for August by Monthly filers. (other than QRMP).

20 Sep 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for August.

25 Sep 26 Deposit of GST under QRMP scheme for August .

27 Sep 26 Filing of Financial Statements for FY 2025-26 by OPC Companies.

27 Sep 26 Submission of Cost Audit Report by Cost Auditor to the Board of Directors for FY 2025-26.

28 Sep 26 Return for August by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 Sep 26 Transfer of unspent CSR amount to the CSR fund by All Companies whose CSR Expenditure is unspent as on 31st March and such amount is not marked for any ongoing project.

30 Sep 26 Quarter 2 – Board Meeting of All Companies

30 Sep 26 Annual General Meeting of All Companies.

30 Sep 26 KYC of All Directors (individuals) who hold DIN on 31st March, 2026.

30 Sep 26 Annual accounts along with the list of all principal places of business in India established by a foreign company (Branch / Liaison /Project Office)

30 Sep 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for purchase of property, payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) where lease has terminated, certain other payments made by

30 Sep 26 Filing of Tax Audit Report where due date of ITR is 31 Oct.

30 Sep 26 Filing of MAT/AMT Audit Report etc. where due date of ITR is 31 Oct.

30 Sep 26 Filing of Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 31 Oct.

30 Sep 26 Filing of other Audit Reports , where due date of ITR is 31 Oct.

30 Sep 26 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is Nov 30.?

30 Sep 26 Filing of Statement to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is Nov 30.?

30 Sep 26 Filing of Audit report by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution?

30 Sep 26 Payment of membership fee for 2025-26 by ICAI Members.

Post Your Query

Name :

Email:

Contact No:

Remark:

Our Services

Audit & Assurance

Internal and Concurrent Audit, Information System Audit, Forensic Audit Fraud Detection, Tax Audit...

Direct Taxation

Tax Assessment, Search and Survey, Litigation and Representation, International Taxation...

Indirect Taxation

GST planning and Implementation, GST Compliance and Refunds, Litigation Advisory, GST Consultation...

Company Secretarial Services

Entity Incorporation, Annual Fillings and Compliances, RoC Matters Retainership, NCLT Matters & representation...

One Stop Solution for Enterpreneurs

Behind every good business is a great accountant

Teamwork makes dream work