CAclubindia Articles

TDS on Purchase of Property: New Reporting System For Tax Year 2026-27

Poojitha Raam Vinay 11 April 2026 at 11:48

Learn how TDS on property purchase works under the Income-tax Act, 2025 effective 1 April 2026. Understand Form 141, Section 194-IA applicability, filing steps, due dates, penalties and key compliance rules for buyers.

Beyond the Salary: How ESOPs are Fuelling the New Indian Dream

Affluence Advisory 11 April 2026 at 09:06

Explore how ESOPs are redefining the "New Indian Dream" in 2025 turning employees into stakeholders, enabling wealth creation, and what every startup professional must know about equity, taxation, and risks.

CA May 2026 Attempt: If You're Still Studying Like This, You're Already Behind

CA Tushar Makkar 11 April 2026 at 09:06

Feeling behind in CA May 2026 prep? Discover common mistakes CA students make and switch to a smart, output-focused study strategy with revisions, mock tests and ICAI practice to boost your scores.

TDS Payment Under Income Tax Act 2025: New Process For Generating and Paying Challans

Mitali 10 April 2026 at 17:42

Learn how to create a TDS challan under the New Income Tax Act 2025 effective from 1 April 2026. Step-by-step guide on selecting the correct tax year, applicable TDS sections, deductee details, and completing online payment seamlessly.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Raj Jaggi 10 April 2026 at 10:08

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.

New Income Tax Rules 2026: All Major Changes Explained for Salaried, Businesses & Investors

CA. Mohit Kumar 10 April 2026 at 09:27

India's Income-tax Act, 2025 and Rules, 2026 mark a major tax overhaul from April 1, 2026. Explore key changes in PAN rules, salary taxation, compliance, TDS/TCS, ESOPs and filing timelines.

New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

CA Varun Gupta 10 April 2026 at 09:04

Learn everything about Form 141 Schedule C for TDS on contractor and professional payments from April 2026, including threshold, due dates and filing process.

AI is a Tool, Not a Judge: Challenging AI-Generated Orders under GST Law

Vivek Jalan 10 April 2026 at 09:03

Gujarat High Court warns against blind reliance on AI-generated citations in GST orders. Learn key implications, compliance steps, and how taxpayers can challenge flawed AI-based decisions effectively.

TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D

CA Varun Gupta 09 April 2026 at 10:20

Comprehensive guide to VDA TDS compliance: understand the shift from Form 26QE to Form No. 141 (Schedule D) from 1 April 2026, including applicability, due dates, exchange vs buyer obligations and Form No. 132 certification.

Rule 39(1) vs Section 20: ISD ITC Distribution Timing Gets Judicial Clarity

Vivek Jalan 09 April 2026 at 10:20

Madras High Court in Reliance Jio Infocomm Ltd vs Union of India clarifies ISD ITC distribution timing under GST. Learn when ITC becomes "available," same-month distribution expectations and a practical compliance checklist for taxpayers.