J. Chandra & Associates

Practice Toolkit

Free computation aids and applicability checkers for practising CMA · CA · CS professionals in India.

🔒 Every tool runs fully in your browser — your figures never leave your device. No login. At most an anonymous visit count is collected; never what you type.

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Companies Act · Sec 148

Cost Records & Cost Audit Applicability

Does your company need to maintain cost records (CRA-1) or get a cost audit? Sector tables, turnover tests and exemptions — with the compliance timeline.

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Income Tax · Sec 10(10AA)

Leave Encashment Exemption

Least-of-four test for leave encashment on retirement or resignation, with employer-figure reconciliation.

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Income Tax · Sec 10(10)

Gratuity Exemption

Least-of-three test for gratuity on exit — covered and not-covered by the Payment of Gratuity Act.

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ROC · IT · TDS · GST

Compliance Due-Date Calculator

Every statutory deadline for a financial year and entity type — ROC forms, tax audit, ITR, TDS returns, advance tax and GST annual, with days remaining.

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Income Tax · 201(1A) · 234E

TDS Interest & Late-Fee

Late-deduction (1%) and late-payment (1.5%) interest, plus the ₹200/day late-filing fee.

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Companies Act · MCA filing

ROC Additional Fee Calculator

Late-filing additional fee for AOC-4, MGT-7/7A, ADT-1, PAS-3 and more — ₹100/day and slab regimes incl. the 2022 higher additional fee.

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MSMED Act · Sec 43B(h)

MSME Payment & Interest Checker

45/15-day payment test, Sec 16 compound interest on delay, and the 43B(h) disallowance year.

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Practice workflow · Private

Client ITR Status Tracker

Track filing & e-verification status across your client list. Import your CSV, update inline, export to keep. No passwords — data stays in your browser.

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Multi-law · One screen

Applicability Multi-Checker

Tax audit 44AB · GST registration · internal audit · CARO · CSR · XBRL — enter the entity's numbers once, see every answer.

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MSME schemes · Central + UP + Uttarakhand

MSME Scheme Eligibility Finder

Enter a client's unit profile — see the central & state schemes it qualifies for, with criteria, documents and official sources.

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