CAclubindia Articles

TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES

Posted by CA. Keshav Kumar 24 June 2026 20 Views

A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta

24 June 2026 19 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.

TCS Return Due Date: New Deadline For Tax Year 2026-27

Posted by Ishwarya Keerthi B 23 June 2026 7953 Views

Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.

Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27

Posted by Poojitha Raam Vinay

23 June 2026 9752 Views

Form 130 replaces Form 16 under the Income Tax Act 2025 from Tax Year 2026-27. Learn its structure, due date, TRACES generation process, key differences from Form 16, and what employees and employers need to know.

TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27

Posted by Ishwarya Keerthi B 23 June 2026 6769 Views

Form 131 under the Income-tax Act, 2025 replaces Form 16A from Tax Year 2026-27. Learn its purpose, applicability, due dates, contents, and how it helps taxpayers claim TDS credit on non-salary income.

TDS Payment and Return Filing Due Date For FY 2025-26

Posted by Chaitra Seetharam 23 June 2026 22 Views

Discover the payment and returns filing due dates for FY 2025-26 and avoid penalties with CAclubindia’s guide. Learn more now!

TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025

Posted by Ishwarya Keerthi B 23 June 2026 65355 Views

Comprehensive guide to TDS compliance for FY 2026-27 in India, covering due dates, return forms, applicability, penalties, interest rules and key updates.

Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture

Posted by Raj Jaggi

23 June 2026 53 Views

A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.

How Overseas CA Firms Can Build a Reliable India Back-Office: A Practical Due Diligence Guide

Posted by Mehul Agrawal 23 June 2026 44 Views

Planning to outsource accounting to India? Learn the key due diligence checks, data security safeguards, and white-label best practices for CA firms.

3 Costly ESOP Valuation Mistakes That Can Trigger TDS Liability Under the Income Tax Act, 2025

Posted by Prateek 23 June 2026 365 Views

Avoid costly ESOP tax mistakes under the Income Tax Act, 2025. Learn why stale FMV valuations, funding round proxies, and IndAS 102 confusion can trigger TDS shortfalls, compliance risks, and employee tax disputes and how companies can stay compliant.