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Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme

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CCFS-2026 MCA Amnesty Scheme | 90% ROC Penalty Reduction | Complete Compliance Guide Companies Compliance Facilitation Scheme 2026 (CCFS-2026): Complete Guide to MCA Amnesty Scheme The Ministry of Corporate Affairs (MCA) has introduced the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) through General Circular 01/2026. This is a major MCA Amnesty Scheme 2026 offering a one-time opportunity for defaulting companies to regularize long-pending ROC filings at significantly reduced additional fees. Under CCFS-2026, companies can file pending forms such as MGT-7, MGT-7A, AOC-4, ADT-1, FC-3, FC-4 and specified 1956 Act forms at just 10% of normal additional fees . 📅 Scheme Period 15 April 2026 to 15 July 2026 Post 15 July 2026, Registrars of Companies (RoCs) are expected to initiate strict enforcement actions including adjudication and prosecution. 🎯 Objective of CCFS-2026 Facilitate compliance by defaulting companies Reduc...
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Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained

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Political Donation Deduction Allowed Without Assessee-Specific Evidence | ITAT Raipur Section 80GGC Political Donation Deduction under Section 80GGC Allowed in Absence of Assessee-Specific Evidence – ITAT Raipur Judgment Explained Political donations made by individuals have traditionally enjoyed tax benefits under Section 80GGC of the Income Tax Act, 1961 . However, in recent years, such donations—especially those made to Registered Unrecognized Political Parties (RUPPs) —have come under intense scrutiny by the Income Tax Department. In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Raipur Bench , in the case of ACIT, Circle-1(1), Bilaspur vs. Shri Anuj Prakash Gupta (AY 2019-20) , held that deduction under Section 80GGC cannot be denied merely on general investigation findings in the absence of assessee-specific evidence . Legal Background – Section 80GGC Section 80GGC allows individuals to claim deduction for donations made to political parties or ele...
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Income Tax NUDGE Campaign Alert: ITR Flagged for 80G Donations, Exemptions or Mismatched Deductions — Revised Return Explained

Income Tax NUDGE Campaign 2026: Why You Received SMS/Email & What To Do | ITR Alert Guide Income Tax NUDGE Campaign 2026: Why You Received SMS/Email & What To Do The Income Tax Department has started sending SMS and email alerts under its data-driven NUDGE campaign to taxpayers across India. If you have received such a communication, it generally indicates that your Income Tax Return (ITR) has been flagged by risk analytics systems for potential mismatches or ineligible deduction claims. Why Was Your ITR Flagged Under NUDGE Campaign? The department uses advanced data analytics, AIS (Annual Information Statement), TIS, Form 26AS, and third-party reporting to identify high-risk claims. Common Reasons for Flagging: Suspicious donation claims under Section 80G or 80GGC Political donation deductions not matching reported data Incorrect PAN of donee quoted in ITR Mismatch between ITR and AIS/TIS data Excess or inflated deductions Claim...
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