Achuthan Thiru

🔍 TDS Rate Chart FY 2025-26 (AY 2026-27) – A Must-Have for Every Finance & Compliance Professional 🧾 As a finance leader, staying updated with changing statutory limits is critical — especially for TDS compliance across payroll, vendor payments, property transactions, and digital operations. Here’s the updated and simplified TDS Rate Chart for FY 2025-26 (AY 2026-27), including: ✅ Revised Section 194I rent limit (₹6 lakh/year) ✅ Applicable rates for salary, interest, dividends, commissions, and contracts ✅ New rules under 194BA (online gaming), 194N (cash withdrawal), and 194O (e-commerce) ✅ DTAA/195 provisions for non-resident payments 📌 Save it. Share it. Use it. #TDS #FinanceLeadership #TaxCompliance #FY2025 #StatutoryUpdate #FinanceProfessionals #Accounting #Payroll #GST #IncomeTax #IndiaFinance

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Everyone thought GST 2.0 would mean cheaper goods. Lower tax = lower prices, right? I heard someone argue exactly that with the example of Sunfeast Marie at Dmart: Before GST 2.0: ₹119 (Base ₹100.85 + 18% GST) After GST 2.0: ₹115 (Base ₹109.53 + 5% GST) On paper, the pack should've dropped to ~₹105. Instead, it's ₹115. Why? Because businesses don't price by tax tables. They price by what they think you'll pay. And if enough people are willing to pay ₹115, that is the price. So yes, in the short run, companies pocket the difference. But in the long run, tax cuts are still good economics: - More money stays with the private economy, not the government. - Higher incentives to work and produce. - Greater output, which does pull prices down over time. Lesson: Don't expect instant discounts when taxes fall. Don't villainize businesses either. The real benefit shows up as stronger growth—and eventually, lower prices.

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🚀 Payroll Compliance – Tamil Nadu Made Simple HR & Payroll professionals know that compliance isn’t just about ticking boxes—it’s about protecting both employees and employers. To make it easier, I’ve put together a crisp carousel guide covering: ✅ Provident Fund (PF) ✅ ESIC ✅ Professional Tax (Chennai) ✅ Labour Welfare Fund (Tamil Nadu) Whether you’re running payroll or preparing for HR interviews, this will help you stay compliant with confidence. #Payroll #HR #Compliance #EPFO #ESIC #ProfessionalTax #TamilNadu #LabourLaw #HumanResources #PayrollProcessing

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Why do we use COGS to compute inventory days and payable days, while Sales to compute Receivable days? Why not use COGS for all or Sales for all? As with all things in finance Think on the grounds of maintaining consistency in the financial ratio Inventory and Payables are valued at cost, hence we use COGS in the numerator to keep the ratio consistent While Receivables are valued at product price Hence we use Sales to compute receivables days Now when the cash conversion cycle is computed all the 3 ratios are like to like

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Important EPFO Compliance Update for HR, Payroll & Statutory Teams MANDATORY UAN Activation via UMANG App with Face Authentication Effective from: August 1, 2025 | Immediate Implementation The Employees’ Provident Fund Organisation (EPFO) has rolled out a critical compliance mandate that all HR and Payroll teams must take immediate note of Starting August 1, 2025, UAN allotment and activation can only be done through the UMANG App using Aadhaar-based Face Authentication Technology (FAT). This step aligns with the government’s efforts toward fully digital, Aadhaar-verified employee onboarding and enhanced PF compliance. Who This Applies To: • New employees (for UAN allotment & activation) • Existing employees with inactive UANs • Current UAN holders (for updating records via biometric verification) How the Process Works: 1. Enter Aadhaar number 2. Authenticate via OTP (linked mobile number) 3. Complete facial scan via Aadhaar Face RD App 4. System fetches Aadhaar data → UAN is generated or activated 5. Credentials are shared via SMS Key Benefits: • 100% digital and secure onboarding • Reduces human errors & duplication • Employees can self-activate their UAN • Strengthens statutory compliance with FAT • Minimizes HR dependency in the UAN activation process Action Steps for HR & Compliance Teams: • Orient all new joiners to the UMANG + FAT process • Proactively guide existing employees with dormant UANs • Ensure UANs are updated in HRMS/Payroll systems • Maintain a compliance checklist for each onboarded employee • Validate that devices support the Aadhaar Face RD App Common Challenges & Suggested Solutions: • Mobile not linked to Aadhaar? → Guide employees to update via UIDAI • Face scan not working? → Try in well-lit areas or escalate via UMANG • Aadhaar data mismatch? → Raise issues through the EPFO grievance portal Support Channels: • UMANG In-App Helpdesk • EPFO Regional Offices / Customer Care 🧾 For official guidelines and documentation, refer to the EPFO Notification section or visit the UMANG Portal #EPFOUpdate #UANActivation #HRCompliance #PayrollIndia #UMANGApp #AadhaarAuthentication #FaceAuthentication #StatutoryCompliance #EmployeeOnboarding #DigitalHR #HumanResources #ComplianceAlert #PFIndia #GovernmentMandate #HRProfessionals #WorkplaceUpdates #DigitalIndia #TalentManagement #HRTransformation #EPFO #HR #HumanResources #Payroll #EmployeeBenefits #HRInsights #StatutoryCompliance #HRIndia #HRProfessionals #EmploymentPrivacy #ComplianceUpdate

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The Indian Governments’ ban on real-money online gaming (RMG) majorly disrupts various industries. Officials say the ban is essential to combat addiction, financial ruin, fraud, suicides, and money-laundering risk. The ban affects a thriving ecosystem projected to reach a valuation of between $3.6 billion to $9 billion by 2029. An estimated $2–3 billion in VC and FDI has already poured into the space. The RMG industry nurtured some of the brightest talent across product, tech and marketing (remember the Dream11 ads that lit up IPL 2025?) Dream11, valued at around $8 billion, is stepping back from its ₹358 crore Board of Control for Cricket in India (BCCI) cricket team jersey sponsorship. Though almost a year still remained in the contract, the abrupt policy change has forced an early exit. BCCI is already searching for a replacement ahead of the upcoming Asia Cup. The RMG ban creates a massive, immediate shock to India's advertising industry—potentially wiping out ₹5,000 to ₹10,000 crore annually, especially across digital, cricket, and influencer channels. In the short term, festive and sports ad spends could drop by ₹500–600 crore. Over the coming year, disruption could extend to ₹17,000 crore or more, or even higher depending on how long the gap remains unfilled. While job loss; drop in advertising spends and lower GST collections are going to hurt; the detrimental impact RMG has been having on some sections of society - addiction, financial ruin, fraud, suicides, and money-laundering - are also an issue. My take in this Business Standard article by Roshni Shekhar Srivastava along with the views of ashish pherwani, M&E lead, EY, Ajimon Francis, MD Brand Finance India,  ashish bhasin  and Sahil Chopra CEO & co-founder of iCubesWire and Chairman of the Indian Influencer Governing Council. #GamingBan #RMGban #IndianGaming #RMG #mpl #dream11 All India Gaming Federation (AIGF) | Federation of Indian Fantasy Sports (FIFS) | E-Gaming Federation | Nirpeksh Thapa | Ravi Kiran

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ChrysCapital’s move to acquire 90% of Theobroma at a ₹2,410 crore valuation marks a deliberate bet on India's premium consumption layer. Founders retain 10%, and the deal—pending CCI approval. Theobroma’s unit economics have quietly matured. With over 200 outlets and strong throughput per store, it has built a rare combination of brand love and operational discipline in QSR. Margins benefit from vertical control over production and a format mix that blends dine-in appeal with delivery scalability. For ChrysCapital, this aligns with a thesis that’s gaining steam—B2C brand monetization through structured growth, cost levers, and eventual capital market exits. Theobroma isn’t in blitz-scaling mode. It’s compounding—via market capture in dense urban zones and cautious expansion across Tier 1/2 corridors. The transaction also reflects a wider capital market sentiment: appetite is shifting from high-burn digital plays to profitable, brand-led consumer businesses with tangible moats and cash-flow visibility. What makes this deal important is not its size, but its timing. With multiple F&B brands exploring structured funding or IPO, Theobroma’s new cap table signals what kind of consumption stories institutional investors want over the next 3–5 years—and what kind of multiples they’re willing to underwrite. #SMEIPO #BSESME #NSEEmerge #CapitalMarkets #BubbleOrBoom #RetailInvesting #IndianIPO #MainboardVsSME #StartupFunding #StockMarketIndia #ThoughtLeadership

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