CAclubindia Articles

Scrap, Supply and Substance: Understanding GST in Job Work Transactions

Raj Jaggi 22 April 2026 at 10:36

Explore how waste and scrap are treated under GST, covering ownership, valuation, and tax implications in job work transactions. Learn why even by-products can trigger compliance obligations and how proper documentation helps avoid disputes.

Dormant Company in India: Legal Framework, Procedure and Compliances

Deepak Sharma 22 April 2026 at 09:19

Comprehensive guide on Section 455 of the Companies Act, 2013 covering Dormant Company status, eligibility, benefits, compliance requirements, application process and the latest CCFS-2026 scheme updates.

Interest Cost: The Next Big Evolution in GST

Vivek Jalan 22 April 2026 at 09:19

Learn about the latest GST changes effective March 2026, including the revised interest calculation formula on delayed tax payments, auto-population of liability in GSTR-3B based on document date and interest recovery through GSTR-10

Form MSME-1 Filing: What Every Company Must Know

CS Divesh Goyal 21 April 2026 at 09:50

A clear and practical guide to Form MSME-1 under the Companies Act, explaining who must file, due dates, the 45-day payment rule, reporting requirements, common misconceptions and penalties for delayed or non-compliance.

The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court

Raj Jaggi 21 April 2026 at 09:24

A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.

Protect Your Property: Avoid Costly Mistakes and Ensure Long-Term Financial Security

Ashok Kakkar 21 April 2026 at 09:15

A practical guide to financial awareness and asset protection, covering common mistakes, estate planning, insurance, documentation and smart safeguards to secure wealth and ensure long-term financial stability.

TDS under IT Act 2025: New Sections, Same Rates, Zero Confusion

CA Umesh Sharma 21 April 2026 at 09:07

Explore key TDS changes under the Income Tax Act, 2025 effective April 1, 2026. Learn about new sections, forms, and compliance steps for a smooth transition.

Income Tax Free Limit for AY 2026-27: Complete Guide

Chaitra Seetharam 20 April 2026 at 16:27

Check the latest tax-free income limit in ITR for AY 2026-27. Compare old vs new tax regime and save more tax.

The Buyback Tax Reset: Navigating the "Promoter Penalty" and the New Capital Gains Framework

Affluence Advisory 20 April 2026 at 09:18

Union Budget 2026 reshapes dividend vs buyback decisions with a shift to capital gains taxation, introducing promoter penalties and forcing boards to adopt strategic, tax-efficient capital distribution models.

Section 378 of Income Tax Act, 2025: Complete Guide on Revision of Other Orders & Assessee Relief

CA Varun Gupta 20 April 2026 at 09:18

A detailed guide to Section 378 of the Income-tax Act, 2025 and its linkage with Section 264 of the 1961 Act. Understand assessee-friendly revision, key differences with Section 377, time limits, appeal restrictions, and when to use this beneficial remedy for tax relief and corrections.