Guides
Plain-language reference, kept current rather than posted and forgotten.
We would rather maintain a small number of pages properly than publish a stream of articles that quietly go out of date. Everything below is reviewed as the rules change.
Compliance calendars
Private Limited Company
A private limited company carries the fullest compliance load of the common Indian structures: the ROC annual cycle, income tax, and whatever GST and TDS obligations follow from how it trades.
LLP
An LLP files less than a company, and its two annual forms have fixed dates rather than dates that follow a meeting — which makes them easier to plan around and easier to forget.
Sole Proprietorship
A proprietorship has no ROC filings at all — it is not a registered entity with the MCA. What it has is the tax and GST cycle that follows from how it trades, filed under the proprietor’s own PAN.
Calculators
GST calculator
Split any amount into CGST and SGST for a supply within your state, or IGST for one across state lines — inclusive or exclusive of tax.
TDS interest calculator
Interest under section 201(1A) — 1% a month for deducting late, 1.5% a month for paying late.
ROC late fee calculator
The MCA additional fee for a late annual filing: ₹100 per day, per form, with no upper limit.
NIC code finder
Search the NIC 2008 classification for the code that matches your business activity.
Income tax: new vs old regime
Compare what you would pay under the new and old income-tax regimes for FY 2025-26, with your 80C, 80D, HRA and home-loan deductions.
Advance tax schedule
The four advance-tax instalments — 15 June, 15 September, 15 December, 15 March — sized from your estimated tax after TDS.
MCA fees calculator
Indicative MCA fees for incorporation above ₹15 lakh authorised capital, for increasing capital, and for a late event form.
Choosing a structure
Private Limited Company Registration
The default structure for a business that intends to raise money.
LLP Registration
Limited liability with lighter ongoing compliance than a company.
One Person Company (OPC) Registration
A company structure for a single founder.
Partnership Firm Registration
The simplest way for two or more people to trade together.
Sole Proprietorship Setup
Trading in your own name, with the registrations that make it official.
Section 8 Company Registration
A not-for-profit company for charitable or social objects.
Public Limited Company Registration
For a business that will offer shares to the public.
Nidhi Company Registration
A member-only lending and savings company.
Producer Company Registration
A company owned by farmers or primary producers.
Indian Subsidiary of a Foreign Company
Setting up in India from overseas.
Startup India (DPIIT) Recognition
Government startup status, with the tax and tender benefits it unlocks.
Digital Signature Certificate (DSC)
The signature every MCA, GST and tax filing needs.
Startup Tax Holiday (Section 80-IAC)
A three-year income-tax holiday for a DPIIT-recognised startup.
Branch, Liaison or Project Office of a Foreign Company
A foreign company’s presence in India without incorporating a subsidiary.