The Qandle Blog

Payroll Process Flowchart Step-by-Step Payroll Process

Payroll Process Flowchart: Step-by-Step Payroll Process

Payroll is more than calculating salaries and transferring money to employees. It is a recurring business process involving attendance, leave, salary structures, deductions, statutory compliance, reimbursements, approvals, payslips, and financial records. A single error can affect employee trust as well as compliance and operational efficiency. Understanding the payroll process flowchart helps HR and finance teams … Read more

Workplace Toxicity Signs, Causes, and How to Build a Healthy Workplace Culture

Workplace Toxicity: Signs, Causes, and How to Build a Healthy Workplace Culture

A workplace can look productive on the surface while quietly draining trust, engagement, and employee performance underneath. Workplace toxicity often develops through repeated behaviors such as poor leadership, favoritism, excessive workloads, disrespect, weak accountability, or a culture where employees are afraid to speak up. The challenge for HR leaders is that toxic patterns rarely appear … Read more

Superannuation Meaning, Fund, Tax Benefits, and Withdrawal Rules

Superannuation: Meaning, Fund, Tax Benefits, and Withdrawal Rules

Retirement planning is no longer limited to provident funds and gratuity. Many organizations also use superannuation as part of their employee benefits and retirement strategy. An employer-funded superannuation plan can help employees build a retirement corpus while providing structured benefits after retirement or on specific qualifying events. However, questions around superannuation meaning, tax benefits, contribution … Read more

TDS on Professional Fees Rate, Threshold Limit, Rules, and Calculation

TDS on Professional Fees: Rate, Threshold Limit, Rules, and Calculation

Businesses regularly engage professionals such as lawyers, chartered accountants, consultants, architects, doctors, engineers, and other specialists. Payments made for these services may attract TDS on professional fees, making it important for finance and HR teams to understand the applicable rate, threshold limit, deduction timing, and calculation method. Incorrect classification or delayed deduction can create compliance … Read more

Section 194J TDS Rates, Threshold Limit, Applicability, and Rules

Section 194J TDS: Rates, Threshold Limit, Applicability, and Rules

Businesses frequently make payments to professionals, consultants, technical service providers, directors, and other specialized service providers. These payments can trigger Section 194J TDS, requiring the payer to deduct tax before making or crediting the payment. The challenge is that the applicable rate depends on the nature of the service, while the threshold and compliance requirements … Read more

MIS Report: Definition, Types, Examples, and Uses

Businesses generate enormous amounts of data every day, but raw data alone does not help leaders make better decisions. An MIS report turns operational data into structured, meaningful information that managers can use to monitor performance, identify problems, control costs, and plan ahead. From attendance and payroll to recruitment and employee performance, management information systems … Read more

Investment Declaration: Form 12BB / Form 124 for Salaried Employees

For salaried employees, tax planning often becomes a year-end scramble involving investment proofs, rent receipts, insurance documents, and home-loan statements. A well-managed investment declaration helps employees communicate eligible tax-saving investments and deductions to their employers so that the right amount of tax can be considered while calculating monthly TDS. But confusion around Form 12BB, investment … Read more

Form 10E for Section 89(1) Relief: Eligibility, Filing Process, and Calculation

Receiving salary arrears, advance salary, gratuity, or certain other employment-related payments in a single financial year can push taxable income into a higher tax liability than would have applied if the income had been received in the year to which it actually relates. Form 10E for Section 89(1) relief provides a mechanism to claim relief … Read more

Shift Allowance: Calculation, Policy, Eligibility, and Night Shift Pay

Working outside standard business hours has become common across industries such as IT, healthcare, manufacturing, logistics, BPO, security, and customer support. To compensate employees for working late, overnight, rotating, or otherwise non-standard shifts, organizations may offer shift allowance as part of their compensation structure. However, determining who qualifies, how much they should receive, and how … Read more

Perquisites in Income Tax: Types, Valuation, and Taxability

Employee compensation is no longer limited to salary, bonus, and allowances. Benefits such as company-provided accommodation, vehicles, ESOPs, concessional loans, meals, and other amenities can form a significant part of total compensation. Under Indian tax law, these benefits may qualify as perquisites in income tax and can affect an employee’s taxable salary. Understanding their classification, … Read more

Salary Disbursement Process, Methods, and Best Practices

Salary Disbursement: Process, Methods, and Best Practices

Salary disbursement is more than transferring money to employees at the end of a payroll cycle. It is a critical business process that connects payroll calculations, attendance, deductions, tax compliance, employee records, banking, and financial controls. A delayed or inaccurate salary payment can quickly affect employee trust and create compliance and operational issues. This guide … Read more

Transport Allowance Rates, Rules, Exemption, and Tax Benefits

Transport Allowance: Rates, Rules, Exemption, and Tax Benefits

Transport allowance is an important component of employee compensation, but its tax treatment is often misunderstood. For most salaried employees, the old standalone commuting exemption is no longer available; however, specific exemptions continue to apply to eligible employees and certain job-related transport allowances. The transport allowance framework has also changed under the Income-tax Rules, 2026, … Read more

Form 26Q Form 140 TDS Return Filing in India – Guide, Due Dates & Process

Form 26Q / Form 140: TDS Return Filing in India – Guide, Due Dates & Process

TDS compliance is entering a new phase in India. With the Income Tax Act, 2025 and Income Tax Rules, 2026 coming into effect, the familiar Form 26Q has been replaced by Form 140 for reporting TDS on non-salary payments made to residents for transactions governed by the new framework. For finance and HR teams, this … Read more

Retirement Age in India and Globally Complete Guide

Retirement Age in India and Globally: Complete Guide

Retirement is no longer a single milestone defined by a universal age. Governments, industries, and employers are rethinking when people should leave the workforce as life expectancy, workforce participation, and employment models evolve. Understanding the retirement age in India and how it compares with other countries is essential for HR leaders managing workforce planning, succession, … Read more

Sign-On Bonus Definition, Tax, Examples, and Negotiation Tip

Sign-On Bonus: Definition, Tax, Examples, and Negotiation Tips

A sign-on bonus can help employers attract in-demand talent and give candidates an incentive to accept an offer, especially when a company needs to overcome a competing offer, relocation cost, or compensation gap. For employees, however, a sign-on bonus is more than an attractive number on an offer letter. Its tax treatment, payment timing, repayment … Read more