CAclubindia Articles
TDS on Rent Section For FY 26-27: With Limits And Rates
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.
Section 44AD for AY 2026-27: The Easy Way to File Business Income Tax Returns
Learn everything about Section 44AD for AY 2026-27, including eligibility, turnover limits, presumptive income rates, tax audit rules, ITR-4 filing, benefits and FAQs for small businesses.
SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration
SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.
Post Office Monthly Income Scheme For Senior Citizens 2026: Latest Interest Rate With Tax Implications
Explore the Post Office Monthly Income Scheme (POMIS) for Senior Citizens in 2026. Know the latest 7.4% interest rate, investment limits, monthly income, tax rules, eligibility and key benefits.
TDS on Commission For FY 2026-27: Latest Rules, Rates and Threshold Limits with Different Sections
Know the latest TDS on commission rules for FY 2026-27 under the Income Tax Act, 2025. Check 2% TDS rates, ₹20,000 threshold, Section 393(1), due dates, exemptions, GST treatment, and compliance requirements.
Company First, Director Next: The Rule for GST Prosecution
Can a GST Director be prosecuted without making the company an accused? The Punjab & Haryana High Court in Manoj Bansal v. DGGI held that vicarious liability under Section 137 CGST Act requires arraigning the company first, reinforcing strict compliance with GST prosecution law.
The Rs 1 Crore Question: Do You Need a Tax Audit This Year
Learn what a Tax Audit under Section 44AB is, who must undergo it for FY 2025-26 (AY 2026-27), key Form 3CD clauses, audit thresholds, penalties, due dates, and practical compliance insights.
Think Like a Banker Before You Apply for a Business Loan
Discover how bankers evaluate business loan proposals, the 7 key questions they ask, common loan application mistakes, and practical tips to improve your chances of faster loan approval.
AO Cannot Make Ad-Hoc Disallowances Without Evidence: Key Income Tax Ruling Explained
ITAT rulings clarify that AOs cannot make ad hoc expense disallowances without evidence, while taxpayers must prove business purpose and commercial expediency for claiming deductions under the Income Tax Act.
What is FPI in Income Tax? Complete Guide to Foreign Portfolio Investor Taxation in India (2026)
Learn what FPI in Income Tax means, tax rates for Foreign Portfolio Investors in India, Section 115AD provisions, capital gains taxation, DTAA benefits, dividend taxation, compliance requirements and key differences between FPI and FDI in 2026.
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