CAclubindia Articles
Tax Audit Due Date Extension for AY 2026-27
Tax audit deadline for AY 2026–27 remains 30 September 2026. Check extension status, key ITR deadlines, Section 271B penalty and compliance requirements.
When the Rule Disappears, Can the Demand Survive? The Rule 96(10) Controversy
15 September 2026
20 Views
Calcutta High Court rules that pending proceedings based solely on omitted Rule 96(10) of CGST Rules cannot survive without a saving clause, quashing the demand.
Ganpati Bappa Morya! But First, Remove These Tax Vighnas Before 30th September
Ganesh Chaturthi tax guide: Understand GST on mandap services and sponsorship, 80G donation deductions, CSR tax rules and Tax Audit compliance before 30th September.
Savings Account Rule 2026: New Limits For PAN Card Holder
14 September 2026
103972 Views
Savings account holders should know the key 2026 banking and tax rules on cash deposits, withdrawals, FD limits, interest reporting and ITR disclosures.
GST Demand Cannot Be Built on Uncrossed Statements
14 September 2026
74 Views
When Statements Become the Foundation, Cross-Examination Becomes EssentialNatural justice is not an ornamental expression in tax law. It is the working discipli...
ITR Due Date Missed for AY 2026-27? Know the Belated Return Rules and Last Date
Missed your ITR due date for AY 2026-27? Learn the belated return rules, last date of 31 December 2026, late filing fees, interest and key compliance points.
Ind AS 16 in the Real World
Explore practical Ind AS 16 challenges in integrated plants, including commissioning, test-run costs, component accounting, stripping costs, decommissioning, ITFG guidance, EAC opinions and SAP-AA depreciation traps.
Income Tax Refund on Excess Recovery: Refund, Interest, Adjustment & Recovery Rules
Understand income-tax refunds, excess recovery, refund interest, adjustment and withholding under the Income-tax Act, 2025, with key provisions and practical examples.
Decoding "Repugnancy" u/s 6 of the Companies Act, 2013: When Do Corporate Documents Lose Their Legal Effect?
Understand Section 6 of the Companies Act, 2013, including the meaning of "repugnant," when MOA, AOA, agreements and resolutions become void, key case laws and practical implications.
Income Tax Demand Recovery: When Can the AO Attach Bank Accounts and Property?
Recovery of an outstanding income-tax demand is not an immediate or single-step action. Income-tax law provides a statutory framework beginning with the service...
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