Strategic Briefings
Precise regulatory analysis, statute-level commentary, and planning insights — written for tax controllers, CFOs, and advisors who make decisions on complexity.
40
Briefings Published
The GST Compliance Culture Problem (And Why Most Firms Are Solving the Wrong Thing)
The Indian tax profession has optimised for return-filing speed. What it has not optimised for is the ability to say "no" — or to tell a client something they do not want to hear. That is the actual gap.
T. Kuppusami
Founder & Managing Partner, Sami Tax
All Briefings — Page 1 of 8
40 total
Surprising Clauses in the New Income Tax Code 2025 That the Media Is Not Reporting
The Income Tax Bill 2025 is being covered as a "simplification" exercise. But several substantive changes slipped through the restructuring. These are the ones that will cost taxpayers money if not addressed now.
What HNI Tax Advisory in India Actually Looks Like (And Why Most People Experience Something Quite Different)
Most HNI individuals in India have a CA for compliance and a wealth manager for investments — and neither of the two is talking to the other. That gap costs crores over a lifetime. Here is what integrated HNI advisory actually looks like.
HUF Tax Planning: The Legal Wealth-Splitting Tool Most Families Ignore
A Hindu Undivided Family is a separate tax assessee — with its own PAN, its own basic exemption, and its own 80C capacity. Most families that qualify are not using it.
ICEGATE 2.0: What Changed, What Broke, and How to Navigate It
ICEGATE 2.0 is the most significant customs IT overhaul in 15 years. It also launched with broken modules that cost importers crores in demurrage. Navigate it correctly.
NPS: The Most Underused Tax Deduction in the Indian Income Tax Act
NPS offers a ₹50,000 deduction under 80CCD(1B) above the 80C limit — yet most salaried taxpayers do not use it. And employer NPS contributions are deductible under 80CCD(2) even in the new regime.
Sami Tax Advisory