The Ledger Logic Compliance Hub
Pick the guide that matches your business. Every guide is built around the seven compliance heads we audit first — Income Tax, TDS & TCS, GST, Profession Tax, Bookkeeping, Sector Traps, and the Annual Calendar — with cross-references to the new Income Tax Act 2025.
Income Tax Act 2025 — Key Sections, Old vs New
Side-by-side mapping of the most-used 1961 sections (44AB, 44AD, 43B(h), 194Q, 206C, 269ST, 80C…) to their 2025 numbering. Start here, then jump to your sector guide.
Read the master guideNine sector-specific guides
Each guide carries the same seven compliance heads but the thresholds, traps, and KPI tables are tuned to the sector.
Contractors
CPWD, PWD, ZP, MES, NHAI works. Bid-capacity certificates, GSTR-7 acceptance, 194C and Sec 51 GST TDS.
Open guide 02Traders & Retailers
Kirana, FMCG distributors, electronics, general merchants. The 194Q vs 206C(1H) interplay and daily stock register discipline.
Open guide 03Vehicle Showrooms
Cars, two-wheelers, commercial vehicles. 1% TCS on every Rs 10 lakh+ sale, demo-car ITC, SFT-005 reporting per VIN.
Open guide 04Hotels & Restaurants
Standalone restaurants, AC restaurants, hotel restaurants, banquets. The Rs 7,500 declared-tariff line, FSSAI, service-charge GST.
Open guide 05Hospitals & Healthcare
Multi-specialty, day-care, diagnostics, nursing homes. Rs 5,000 room-tariff GST, 194J on consultants, charitable trust hospital compliance.
Open guide 06Goods Transport Agencies
Truck-owners, fleet operators, freight contractors. RCM vs 12% FCM via Annexure V, 44AE presumptive, 194C(6) declarations.
Open guide 07Corrugated Box Units
Kraft paper packaging, carton units. Sec 43B(h) MSME 45-day discipline, inverted-duty refund timing, MPCB consents, ITC-04 job-work.
Open guide 08Architects & Interior Designers
Solo architects, design studios, interior decorators. 44ADA at 50%, SAC 998391 / 998392, pure-agent reimbursements, LUT for export of services.
Open guide 09Lawyers & Professionals
Advocates, CAs, CSs, doctors and other specified professionals. GST RCM on legal services, 18% on CA/CS, healthcare exemption, Rule 6F books.
Open guideSeven compliance heads, one structure
Every guide opens with the same seven collapsible sections, so you can scan one, and read the others without learning a new map.
01 · Income Tax
Tax audit (Sec 44AB / IT Act 2025: Sec 63), presumptive (Sec 44AD), advance tax slabs.
02 · TDS & TCS
Section-wise rates and thresholds (194C, 194J, 194Q, 206C) with IT Act 2025 numbering.
03 · GST
GSTR-1, GSTR-3B, GSTR-9 timelines; sector-specific HSN/SAC and ITC reversal triggers.
04 · Profession Tax
Maharashtra PTEC (Rs 2,500/yr) and PTRC slabs, monthly vs annual filing.
05 · Bookkeeping
Sec 44AA / IT Act 2025: Sec 62 baseline, Rule 56 GST registers, retention timelines.
06 · Sector Traps
The four classification mistakes our team sees most often when taking over books.
07 · Annual Calendar
April-to-March compliance grid you can pin behind the accounts desk.
Three offices across Maharashtra
Want a guide run against your books?
Talk to the Ledger Logic compliance team. We work with contractors, traders, hotels, hospitals, transporters, manufacturers, showrooms, architects, interior designers, lawyers and other professionals across Maharashtra.
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