Cheat sheets
One-page PDFs you can keep
The essentials on a single page each. Print them, pin them, or share them on LinkedIn.
PDF · 1 page
InvIT in one page
Structure, parties, SEBI limits, distributions, tax components and key ratios.
Download PDF ↓PDF · 1 page
BOT vs TOT vs HAM vs EPC
Who funds, who takes traffic risk, how each is paid and accounted for.
Download PDF ↓PDF · 1 page
SEBI InvIT rules at a glance
Borrowing bands, sponsor holding, distributions, valuation and investment conditions.
Download PDF ↓PDF · 1 page
Month-end close for a toll SPV
A five-day R2R calendar and the ten controls auditors expect.
Download PDF ↓PDF · 1 page
P2P controls and tax checks
Vendor master, three-way match, TDS under the 2025 Act, MSME 45 days and GST on toll.
Download PDF ↓Free to share with credit to sachinnagpal.in. Education only, not advice. Web versions:
- InvIT in one page (web version)
- BOT vs TOT vs HAM vs EPC (web version)
- SEBI InvIT rules at a glance (web version)
- Month-end close for a toll SPV (web version)
- P2P controls and tax checks (web version)