Author: srishti
Srishti Mukherjee is an Advocate, Legal Researcher, and Legal Content Writer at Ebizfiling, with practical courtroom experience in civil, criminal, and revenue matters before Trial Courts and High Courts. She holds an LL.M. in Constitutional Law and Criminal Law, combining her academic background with hands-on litigation experience, legal drafting, and statutory interpretation. At Ebizfiling, Srishti researches and writes on corporate law, Income Tax, GST, Intellectual Property Rights (IPR), business registration, and regulatory compliance. Her professional interests extend to company law, taxation, and emerging legal developments, where she applies her legal research skills to understand statutory provisions, compliance procedures, and their practical implications for businesses and individuals. Her writing reflects a research-oriented approach supported by practical legal experience. She focuses on simplifying complex legislation, regulatory requirements, filing procedures, and legal documentation into clear, structured, and accessible content. Through her articles, she aims to help startups, businesses, professionals, and taxpayers better understand legal obligations and make informed compliance decisions.
Blogs by: srishti
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September 21, 2026 By Srishti M
UPI MDR Charges 2026: New Rules for Merchant PaymentsUPI MDR Charges 2026: 0.4% MDR on Payments Above ₹2,000 Introduction UPI MDR Charges 2026 introduce an important change for selected merchant payments made through the Unified Payments Interface. From 15 October 2026, a Merchant Discount Rate (MDR) of 0.4% […]
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- ESI Returns
September 21, 2026 By Srishti M
EPFO Employees’ Enrollment Campaign: Rules & Filing GuideEPFO Employees’ Enrollment Campaign 2026: Guide Overview The EPFO Employees’ Enrollment Campaign 2026 is a special, time-bound opportunity for employers to bring eligible employees under EPF coverage where they were left out during the prescribed historical period. Officially known as […]
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- Income tax
September 18, 2026 By Srishti M
A Guide on Professional Tax Registration Cancellation ProcessProfessional Tax Registration Cancellation Process Explained Introduction Professional Tax is a state-level tax applicable to individuals and businesses engaged in professions, trades, callings, or employment, subject to the provisions prescribed under respective state laws. Businesses liable under applicable Professional Tax […]
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- Income tax
September 17, 2026 By Srishti M
Defective Return Notice: Section 139(9) Resolution GuideDefective Return Notice: Resolve Schedule BS & PL Errors Introduction Receiving a Defective Return Notice from the Income Tax Department means that the filed Income Tax Return (ITR) contains incomplete, inconsistent, or incorrect information that requires correction. Such notices are […]
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- Articles
September 17, 2026 By Srishti M
Property Sale Tax Planning in India 2026: LTCG, TDS & ExemptionsProperty Sale Tax Planning in India 2026: LTCG & Key Rules Introduction Selling a property is not only about negotiating the right price. The date of transfer, holding period, stamp-duty value, residential status, reinvestment strategy and TDS can materially change […]
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- Articles
September 17, 2026 By Srishti M
Udyam Registration Annual Filing: Is Yearly Update Required?Udyam Registration Annual Filing: Is Yearly Update Mandatory for MSMEs? Introduction Many Micro, Small and Medium Enterprises (MSMEs) are confused about whether they need to complete an Udyam Registration Annual Filing every year or renew their Udyam Registration after the […]
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- Income tax
September 16, 2026 By Srishti M
Section 87A Capital Gains: Rs. 12 Lakh Tax Trap ExplainedSection 87A Capital Gains in 2026: The Rs. 12 Lakh Trap Explained Introduction “No tax up to Rs. 12 lakh” is useful shorthand for the new tax regime, but it is not a blanket exemption. For AY 2026-27, an eligible […]
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- Limited Liability Partnership
September 16, 2026 By Srishti M
Residential Status of LLP Designated Partner: LLP vs Tax RulesResidential Status of LLP Designated Partner: LLP Act vs Tax Residency Introduction The Residential Status of LLP Designated Partner matters when a designated partner spends substantial time outside India. The LLP Act residency requirement and an individual’s income-tax residential status […]
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- IEC Registration
September 16, 2026 By Srishti M
Wheat Export Policy: DGFT Makes Exports FreeWheat Export Policy 2026: DGFT Makes Specified Wheat and Wheat Flour Exports Free Introduction The wheat export policy 2026 has changed significantly after the Central Government revised the export status of specified wheat and wheat-flour products from “Prohibited” to “Free.” […]
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