• Form 138, Form 140 and Form 144 due 31 October 2026 — Q2 TDS for July to September 2026 is due Saturday 31 October. Salary is Form 138, other payments to residents are Form 140, and non-residents are Form 144. The old 24Q, 26Q and 27Q numbers are only for periods through March 2026.
• WhatsApp invoice photos are not the client’s file — A tilted photo in a chat is not the invoices for the period. What a CA firm should ask the client to send, and where the document has to live once it arrives.
• What Ledgera does for a CA firm, and what it will not do — The deadline list, document requests, notices, the vault, and Iris on the computer. It does not file the TDS return, and it will not invent a count of firms.