CAclubindia Articles

ITR Filing Due Date Extended for Tax Audit Cases for AY 2026-27

Posted by Mitali online

14 November 2026 20 Views

CBDT has extended the due date for filing income tax returns but this extension does not apply to all taxpayer for AY 2026-27.Who Is Eligible for the Extended I...

Bombay High Court: Eligible Transitional Credit Cannot Be Denied Merely for Wrong Section in TRAN-1

Posted by Abhishek Raja 14 November 2026 32 Views

Explore the Bombay High Court ruling on GST transitional credit under TRAN-1, holding that eligible CENVAT credit cannot be denied merely due to an incorrect section reference when substantive eligibility and credit amount are undisputed.

Aadhaar PVC Card: How To Order Online in 2026?

Posted by Aashvika 14 November 2026 110 Views

Learn how to order an Aadhaar PVC Card online in 2026 through UIDAI. Check the ₹75 fee, step-by-step ordering process, payment options and delivery timeline.

Post Office Savings Account 2026: Major Update in Withdrawal and Minimum Balance Limit

Posted by Mitali online

14 November 2026 932 Views

Post Office Savings Account 2026 update: Check ATM withdrawal limits, free transaction rules, minimum balance requirement, penalty charges and 4% interest calculation rules for account holders.

Innovators Growth Platform: Is SEBI Preparing a New Growth Path for Emerging Companies?

Posted by Priyanshi Garg

14 November 2026 29 Views

SEBI has formed an 18-member Working Group to review the Innovators Growth Platform (IGP), focusing on easier listing norms for deep-tech, biotech and pre-revenue startups. Know what may change, key recommendations and the existing eligibility rules.

PAN Card Correction 2026: How to Correct It Online Without Hassle?

Posted by Shivangi Goswami 14 November 2026 1787 Views

Learn how to correct PAN card details online in 2026, including name, date of birth, address and photo, through Protean or UTIITSL with step-by-step guidance, fees and tracking.

One Lease, Two Expense Patterns: Ind AS 116 vs ASC 842

Posted by Arnab Mitra 14 November 2026 28 Views

Compare Ind AS 116 and US GAAP ASC 842 lease accounting with a worked example. Understand key differences in lease classification, expense recognition, EBITDA, cash flow presentation, deferred tax and group consolidation, and their impact on financial reporting.

Bombay HC: Corrected wrong-head ITC cannot sustain recovery where Revenue suffers no loss

Posted by Abhishek Raja 13 November 2026 62 Views

Bombay High Court quashes GST demand and bank recovery over a bona fide ITC classification error, citing ineffective portal service, violation of natural justice and revenue-neutral correction.

Pension Income Up To Rs.13 Lakh: No Tax under New Tax Regime

Posted by Mitali online

13 November 2026 13008 Views

Pension income is generally considered as salary income and it is taxable under the head Income from Salary. However, the tax liability depends on the taxpayer'...

Corporate Social Responsibility Under the Companies Act, 2013: A Detailed Guide for 2026

Posted by Priyanshi Garg

13 November 2026 86 Views

Understand CSR compliance under Section 135 of the Companies Act, 2013, including applicability, 2% spending rules, Schedule VII activities, CSR-1 and CSR-2 filings, unspent amounts, penalties and key regulatory changes introduced in 2025 and 2026.