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Income tax notification

1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.

2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.

3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.

4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.

5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.

6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.

7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.

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USA Company Registration

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Company Registration in the USA

The USA is considered to be a world-class economy and first business hub. The US economy is nearly 20 trillion dollars which is nearly 14 times the size of the Indian economy. Hence, setting up a company in the USA gives global class benefit. Further being a developed nation, rules and regulations for Company Registration in USA are much regularized, and corporate tax rates are much lower. The United States of America has a multicultural population and a sizable English-speaking population. It is generally friendly to foreign firms due to its diversity. The US market is open for business options from all over the world.

It is very simple to establish a US corporation for your business as it has an economy fourteen times larger than India's and offers one of the most hospitable environments for Indian enterprises to readily thrive. As a result, a non-resident seeking US incorporation must follow all standard US business procedures in the same way as a resident, plus a few additional legalities There are two types of companies that Indians may register in the USA. One is C- Corporation and the other is LLC.

Partnership
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Business structure for forming a company

  • C-Corporations are an independent legal entity separate from the people who own, control and manage it.
  • Due to this recognition as an individual entity, it is viewed as a legal “person” in the view of tax laws.
  • It can be engaged in business and contracts, can initiate lawsuits and itself be used.

LLC (Limited Liability Corporation):

LLC is a type of entity that has features of both a Corporation and a Partnership.

LLC provides the owners with limited liability protection in case of a lawsuit or bankruptcy.

LLCs are also operationally flexible and the compliance requirements for a LLC are simple.

Type of business:

Considering the most options, companies are set up in America to address three situations of business opportunities:

The company would be set up in the USA, but the operation would be carried out in India.

The company is set up in the USA for marketing and brand building exercise and the rest of operation is carried out in India.

The company would be a subsidiary of an Indian business firm, but would conduct full -fledged operations in the USA.

Information and Documents Required for Company Registration in US

Company name

Type of business

Physical US address for a registered business

(Y/N) Registered agent (in case of having another address it is mandatory to provide under the section)

Business partner's name (s)

Addresses of partners in business (s)

Possession: (%)

Documents Required for Company Registration In USA

PAN Card

Passport

Aadhaar card

Company incorporation details

Other crucial information

Types for Company Registration in USA from India

The United States of America has different laws and rules governing the creation and upkeep of businesses. In the USA, there are five different kinds of companies that are typically registered.

S Corporations

Corporate entities (C-corp)

nonprofit organisations

Limited Liability Businesses (LLCs)

Single-person businesses

Free Consultation

Difference between LLC and C Corp

The following documents, in either Dutch, English, German, or French, must be supplied.

LLC C Corp
The owners also act as the partners in the business The owners play the role of Shareholders
This is apt for small scale companies that has a restriction on total number of shareholders Mid size sustainable businesses with multiple shareholders can choose this type of corporation
Partners enjoy the right to set up the configuration based on their choice and supervise the whole process In this type the shareholders have the power to choose the directors and manage the whole business
The partners do not stand liable in case of any issues In this type shareholders are not liable
Banking on the restrictions of the operating treaty and transferability is scheduled In this business model the stocks and shares can be transferred easily
In common, stakeholders from outside don’t want an LLC because they are structured to regulate as co-operations mostly Foreign investors like C corp because they include stocks, which is allocated among the shareholders

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