# Boovaraghavan & Co. > Firm of Cost Accountants in practice in Tamil Nadu, India (Firm Registration Number 007425, The Institute of Cost Accountants of India), led by CMA Boovaraghavan R., ACMA, membership 56998. The site publishes plain-language guidance on costing, GST, TDS and TCS, income tax, internal audit and management reporting for Indian businesses, together with free calculators. All pages are static HTML and need no JavaScript to read. Every article shows the date the law was checked and links to the official source it relies on. Figures in examples are illustrative, not client data. Guidance is general and is not a substitute for advice on a specific case. Professional rules of the Institute prevent the firm from publishing fees, claiming to be an expert or specialist, or promising an outcome. Contact: office@boovaraghavanandco.in · +91 70100 11800 · Kaveripakkam, Ranipet District, Tamil Nadu 632508, India. Verify the firm: https://eicmai.in/external/Masters/COP/CopListView.aspx ## Services - [Costing & Profitability](https://boovaraghavanandco.in/services/costing-profitability/): Product costing, pricing support, contribution analysis, break-even insights and cost-management advisory. - [Tax & Regulatory Compliance](https://boovaraghavanandco.in/services/tax-regulatory-compliance/): GST, TDS/TCS, income tax, reconciliations, returns and compliance support. - [Internal Audit & Controls](https://boovaraghavanandco.in/services/internal-audit-controls/): Process walkthroughs, reconciliation discipline, control testing and risk-based improvement. - [Startup & Business Setup](https://boovaraghavanandco.in/services/startup-business-setup/): Structure and incorporation, registrations, costing and projections, compliance setup and export registrations for new businesses. - [MIS, FP&A & CFO Support](https://boovaraghavanandco.in/services/mis-fpa-cfo-support/): Management reporting, budgets, forecasts, cash-flow visibility and decision-focused financial analysis. - [Accounting & Financial Reporting](https://boovaraghavanandco.in/services/accounting-financial-reporting/): Books, month-end support, financial statements and reliable reporting foundations. ## Articles - [Income-tax Act, 2025: What Has Changed for Businesses](https://boovaraghavanandco.in/knowledge/articles/income-tax-act-2025-what-changed-for-businesses/): The 2025 Act is in force from 1 April 2026. What stays the same, what moves, and what to update in your records and software. - [The MSME 45-Day Payment Rule: Deadlines, Interest and Tax Consequences](https://boovaraghavanandco.in/knowledge/articles/msme-45-day-payment-rule/): How MSME payment dates affect interest and the tax year of an expense deduction. - [Cost Records vs Cost Audit: What Growing Companies Need to Know](https://boovaraghavanandco.in/knowledge/articles/cost-records-vs-cost-audit/): When cost records and cost audit apply, and why the two obligations need separate checks. - [What Changes When Your Business Crosses ₹1 Crore, ₹5 Crore or ₹10 Crore?](https://boovaraghavanandco.in/knowledge/articles/business-turnover-compliance-thresholds/): Why ₹1 crore, ₹5 crore and ₹10 crore trigger different compliance checks. - [Profit Is Not Cash: Why an Eight-Week Forecast Matters More Than Your Bank Balance](https://boovaraghavanandco.in/knowledge/articles/profit-is-not-cash-eight-week-forecast/): A practical eight-week cash forecast that identifies timing gaps before suppliers, payroll or taxes become urgent. - [GSTR-2B Reconciliation: A Monthly Process That Prevents Last-Minute ITC Surprises](https://boovaraghavanandco.in/knowledge/articles/gstr-2b-reconciliation-monthly-process/): A document-level monthly process for reconciling GSTR-2B, purchase records and IMS actions before ITC differences become urgent. - [Form 26AS, AIS and Your Books: A Reconciliation Before You File Your ITR](https://boovaraghavanandco.in/knowledge/articles/form-26as-ais-books-reconciliation/): A practical reconciliation of Form 26AS, AIS and books before filing an ITR, with timing, TDS credit and feedback steps. _Every article and service page also has a plain-text copy at the same address with `.md` added, for example https://boovaraghavanandco.in/knowledge/articles/income-tax-act-2025-what-changed-for-businesses.md_ ## Free calculators - [Cost Audit & Cost Records Applicability Checker](https://boovaraghavanandco.in/tools/cost-audit-applicability/): Check whether cost records and cost audit may apply to your company, based on sector, turnover, MSME classification and exemptions. - [MSME Payment & Year-End Tax Checker](https://boovaraghavanandco.in/tools/msme-payment-checker/): Check payment deadlines to micro and small suppliers, the year your deduction falls in, and indicative interest. One invoice or up to 20. - [Turnover Threshold Checker](https://boovaraghavanandco.in/tools/turnover-trigger-dashboard/): See which GST, income tax, Companies Act and MSME requirements your figures may trigger, and which thresholds you are approaching. - [GST Interest & Late-Fee Estimator](https://boovaraghavanandco.in/tools/gst-interest-late-fee-calculator/): Late fee and interest on a GST return filed after its due date, split between CGST and SGST, with the three-year filing limit. - [TDS & TCS Checker: Do I Need to Deduct or Collect?](https://boovaraghavanandco.in/tools/tds-checker/): Whether TDS applies to a payment or TCS to a sale, the rate and amount, the new section, when to deduct, collect and deposit, and interest if you are late. - [Break-even & Contribution Calculator](https://boovaraghavanandco.in/tools/break-even-calculator/): How many units you must sell to cover fixed costs, what each sale contributes, and your margin of safety. - [Price-Setting Calculator](https://boovaraghavanandco.in/tools/price-setting-calculator/): A selling price from your cost using a margin or a markup, with GST and a list price that allows for discounts. - [Working-Capital Cycle Calculator](https://boovaraghavanandco.in/tools/working-capital-cycle-calculator/): Debtor, inventory and creditor days, your cash cycle, and the cash tied up in working capital. - [Compliance Calendar](https://boovaraghavanandco.in/tools/compliance-calendar/): GST, TDS, income tax and company filing due dates, with the recurring cycle and the annual calendar. ## Reference - [Glossary](https://boovaraghavanandco.in/glossary/): Plain-language definitions of finance, costing, GST and income-tax terms used on this site. - [Situations](https://boovaraghavanandco.in/situations/): Common business problems, what each usually means, where the work starts and what the client receives. - [Compliance calendar](https://boovaraghavanandco.in/tools/compliance-calendar/): Recurring GST, TDS, income-tax and MCA due dates for Indian businesses. - [Working with us](https://boovaraghavanandco.in/working-with-us/): How an engagement starts, what is agreed in writing and what happens after first contact. - [Knowledge hub](https://boovaraghavanandco.in/knowledge/): All articles and updates, grouped by subject. - [Article feed](https://boovaraghavanandco.in/feed.xml): RSS feed of articles, carrying the full text of each one. - [Updates feed](https://boovaraghavanandco.in/updates.xml): RSS feed of short, dated notes on changes in the law. - [Sitemap](https://boovaraghavanandco.in/sitemap.xml): Every public page, with the date it last changed. ## Notes for machine readers - Structured data is embedded in every page as JSON-LD: AccountingService and Person for the firm and its proprietor, Article for each article, Service and FAQPage for each service, DefinedTermSet for the glossary, and BreadcrumbList throughout. - Articles carry datePublished and dateModified, where dateModified reflects the date the law was last checked. - Content is copyright of the firm. Quotation with attribution and a link is welcome; wholesale reproduction is not.