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CAclubindia Articles


What Every US Taxpayer Needs to Know Right Now: Key Developments in Individual Taxation (2026)

  Dr. Anil Gupta    04 May 2026 at 10:43

Stay ahead of 2026 tax changes with this practical guide, covering inflation adjustments, reduced child credits, side income reporting, retirement benefits, multi-state rules, energy credits and global compliance to help you avoid surprises and maximise savings.



Where Tax Exists But Cost Disappears: GST On SEZ Supplies

  Raj Jaggipro badge    04 May 2026 at 10:29

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.



Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

  Janmejaya Mohapatra    04 May 2026 at 09:06

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.



The Conundrum of Place of Supply in Token Transactions

  Mohit Jain    04 May 2026 at 09:05

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.



Ocean Settled, Air Unsettled - GST's Legal Divide

  Raj Jaggipro badge    02 May 2026 at 10:51

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.



TDS on Partner Payments Under Section 194T: Rate, Threshold & Compliance Explained

  CA. Ankit Chandrakar    02 May 2026 at 09:11

Section 194T introduces TDS @10% on payments by firms/LLPs to partners from 1 April 2025. Learn applicability, threshold Rs 20,000, compliance rules, exclusions and impact on cash flow and filings.



GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

  CA Varun Guptapro badge    02 May 2026 at 09:07

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.



Post Office Fixed Deposit Scheme 2026: Safe Investment With High Returns

  Mitali    01 May 2026 at 13:28

Post Office FD 2026 guide: Learn interest rates from 6.9% to 7.5% p.a., tax benefits, tenure options, eligibility and rules.



Senior Citizen Saving Scheme vs Fixed Deposits 2026

  Chaitra Seetharam    01 May 2026 at 11:59

Compare SCSS vs Fixed Deposits for senior citizens in 2026: interest rates, tax benefits, liquidity, and safety. Learn which option - government-backed SCSS at 8.2% or flexible bank FDs offers better returns and suits your retirement needs.



Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

  Raj Jaggipro badge    01 May 2026 at 11:38

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.




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