CAclubindia Articles

TDS on Audit Fee for FY 2025-26: Provisions at Year-End

Yogita 25 April 2026 at 13:53

TDS on provision for audit fees is mandatory under Section 194J if fees is above ₹50,000 for FY 2025-26. Know the rate, due date, penalty for non-deduction and the year-end provision rule.

GST Appeals Revisited: Penalty Demands Pre-Deposit, Interest Still Raises Questions

Raj Jaggi 25 April 2026 at 10:14

No tax demand but still need a pre-deposit? Explore the evolving GST appeal framework, Finance Act 2025 amendments, and why penalty and possibly interest can trigger mandatory deposits before filing appeals.

GST Notice Reply: How to Respond Before It Becomes a Demand

Hemant Kumar 25 April 2026 at 08:59

Handle GST notices effectively with a clear, timely, and well-documented reply. Learn how to understand notice details, address mismatches, attach proper evidence and avoid common mistakes to resolve issues early and prevent penalties or litigation.

Affiliation Fees Under GST: Relief for Universities or Continuing Litigation?

Vivek Jalan 25 April 2026 at 08:59

The Rajasthan Technical University vs Union of India ruling clarifies that university affiliation fees, being statutory levies, may fall outside GST as they are not "consideration" for business activities, though conflicting views like Bharathidasan University vs Joint Commissioner of GST keep the issue unsettled.

One Form That Can Replace Senior Citizen ITR in 2026

Chaitra Seetharam 24 April 2026 at 15:55

No ITR filing for senior citizens - Form 125 under Income Tax Act 2025 makes it possible. Know the eligibility, new changes and important compliance rules.

Form 128: New Declaration Form for Applying Lower or Nil Tax Deduction

Poojitha Raam Vinay 24 April 2026 at 15:24

Form 128 in Income Tax Act 2025 explained. Know lower TDS certificate rules, filing deadlines, required documents and how to avoid excess tax deduction.

India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026

Bimal Jain 24 April 2026 at 10:35

Comprehensive guide to India's Online Gaming Act 2025 and Rules 2026 covering legal framework, classifications, compliance, penalties and GST impact on gaming businesses and users.

Vague Show Cause Notices Under GST- Invalid By Design

Raj Jaggi 24 April 2026 at 09:36

Explore how a Show Cause Notice forms the foundation of GST adjudication, and why clarity, factual accuracy, and proper disclosure are essential for ensuring fair and legally sustainable tax proceedings.

Rule 21AGA Introduced: Form 10-IEA Mandatory for Switching Tax Regimes from AY 2024-25

Vivek Jalan 24 April 2026 at 09:14

CBDT Notification 43/2023 introduces Rule 21AGA and Form 10-IEA for switching between old and new tax regimes from AY 2024-25. Learn updated rules on exemptions, perquisites and depreciation under Section 115BAC.

TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27

Rajagopal K 24 April 2026 at 09:14

Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.