CAclubindia Articles

TDS Implication in case of Payment to Contractors under Income Tax Act, 2025

Posted by Akash Pal 18 May 2026 102 Views

IT Act 2025 revamps TDS rules under Sec. 393. Know rates, exemptions & job work implications.

TDS on Rent Section For FY 26-27: With Limits And Rates

Posted by Chaitra Seetharam 18 May 2026 1121 Views

TDS on rent for FY 2026–27 (AY 2027–28): Know updated Section 393 rules, TDS rates, exemption limits, 194-I, 194-IB, NRI rent taxation under 195 and filing codes.

From Detention to Confiscation: When Section 129 Ends, and Section 130 Begins under GST

Posted by Raj Jaggi

18 May 2026 54 Views

Learn why the shift from Section 129 to Section 130 under GST changes the legal framework for confiscation, provisional release and taxpayer remedies.

Company Registration in India for NRIs and Foreign Founders: Resident Director, FEMA & FC-GPR Explained

Posted by sanyam goel 18 May 2026 43 Views

Learn how NRIs, OCIs, and foreign nationals can register a Private Limited Company in India. Understand resident director rules, apostille process, SPICe+ filing, FEMA compliance, FC-GPR filing and FLA return obligations.

Strategic Recovery Pathways: How Banks Evaluate SARFAESI vs IBC in Stressed Asset Cases

Posted by Ashok Kakkar 18 May 2026 88 Views

Learn how lenders decide between SARFAESI and IBC for NPA recovery. Explore practical banking, insolvency, compliance and recovery considerations.

Annexure-B for GST Refund of Unutilised ITC: Practical Changes & Issues in Updated Utility

Posted by RAKESH K 16 May 2026 5453 Views

Discover the latest changes in GST Annexure-B utility for unutilised ITC refund filings. Learn about new invoice-level requirements, GSTR-2B reconciliation, validation errors, capital goods confusion and practical challenges taxpayers face in GST refund claims.

Practical Banking Perspective: What Lenders Examine Before Sanctioning Loans

Posted by Ashok Kakkar 16 May 2026 119 Views

Understand how banks and financial institutions evaluate loan applications through credit assessment, financial discipline, documentation, KYC compliance, repayment capacity and risk evaluation.

RBI Eases NBFC Rules: Certain Companies Exempted From Registration From July 1, 2026

Posted by CS Akansha Rathi 15 May 2026 219 Views

The Reserve Bank of India has eased NBFC regulations by exempting certain low-risk entities from registration requirements effective 1 July 2026. Here's who qualifies as an Unregistered Type 1 NBFC and what the new RBI framework means.

When Two Authorities Pursue One Liability - The GST Doctrine Against Parallel Proceedings

Posted by Raj Jaggi

15 May 2026 98 Views

Parallel GST proceedings can create severe compliance burdens for taxpayers. Here’s how the Supreme Court and Himachal Pradesh High Court clarified Section 6(2)(b) of the CGST Act and reinforced coordinated GST enforcement.

The RIA Roadmap: From Registration Prerequisites to Fiduciary Duties

Posted by Affluence Advisory 15 May 2026 50 Views

Understand SEBI Registered Investment Adviser (RIA) regulations, eligibility, deposit requirements, registration process, exemptions, and compliance obligations in India. Learn how RIAs provide regulated investment advice while ensuring transparency, fiduciary responsibility and investor protection under SEBI guidelines.