CAclubindia Articles

From 'Separate Returns' to 'Joint Savings': Union Budget 2026 Proposal

Chaitra Seetharam 28 January 2026 at 16:35

ICAI proposes an optional joint taxation regime for married couples in Budget 2026, offering higher exemptions, wider slabs, joint savings incentives, and simplified family taxation.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Divisha 28 January 2026 at 16:23

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.

E-Invoice on Export Supplies with LUT under GST

Mitali 28 January 2026 at 12:17

Confused on e-invoicing exports - Unlock GST e-invoicing rules for exports whether LUT filed or not.

Small Company Amended in 2025: Meaning, Limits, Advantages & Key Exemptions

CS Divesh Goyal 28 January 2026 at 07:01

Small Company definition amended w.e.f. 01.12.2025: capital limit raised to Rs 10 Cr and turnover to Rs 100 Cr. Check benefits, exemptions & compliance impact.

Cash Deposit Limit In Current Account in 2026

Mitali 27 January 2026 at 16:03

This article is about the key limits and compliance rules for current account transactions and states why business must use this account to avoid notice.Why Cur..

How to Activate SBI Debit Card: Unlock in Minutes with Easy Activation Guide

Poojitha Raam Vinay 27 January 2026 at 12:04

Learn how to activate your SBI debit card instantly online or offline. Get clear, easy instructions to complete card activation and start transactions securely...

Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

Raj Jaggi 27 January 2026 at 06:53

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.

Budget 2026-27: Expected Benefits for Salaried Persons in FY 2026-27

Pranab Banerjee 26 January 2026 at 07:36

Budget 2026-27 expectations for salaried taxpayers: possible income tax slab relief, higher standard deduction, better deductions, and simpler tax compliance.

CESTAT Relaxes Provisional Release Conditions under Section 110A

CA Jaydeep Babubhai Vadher 26 January 2026 at 07:36

Ahmedabad CESTAT curbs excessive bank guarantee for provisional release under Section 110A, ruling CBIC circulars cannot override judicial precedents.