CAclubindia Articles

FD Interest Rates for 444-Day Special Scheme 2026: Check Which PSU Bank Offers Highest Return?

02 June 2026 2924 Views

Are you planning to invest in a 444-day special FD - Discover which PSU bank offering the highest return - compare SBI, PNB, BoB and other PSU banks to find which offers the highest returns.

Long-Term Capital Gain Tax: Exemptions Available in AY 2026-27

Posted by Ishwarya Keerthi B 02 June 2026 322 Views

Learn about Long-Term Capital Gain (LTCG) tax exemptions available for AY 2026-27 under Sections 54, 54F, 54EC, and 54B. Discover how strategic reinvestment in property, bonds, or agricultural land can help reduce or eliminate LTCG tax legally.

GST Liability in Business Transfers and Retrospective Amalgamations

Posted by Raj Jaggi

02 June 2026 76 Views

Opening ObservationsA business restructuring is often planned as a commercial or corporate event. The parties focus on valuation, assets, liabilities, employees...

Section 87A and Section 156 Rebate Explained: Why Tax May Still Be Payable Below Rs 12 Lakh

Posted by CA Varun Gupta

02 June 2026 1247 Views

Why are some taxpayers receiving tax demands despite income below Rs 12 lakh? Learn how Section 87A rebate works, the role of Section 156, and situations where tax may still be payable.

New E-Way Bill changes that every taxpayer must be aware!

Posted by CA Umesh Sharma 02 June 2026 247 Views

GSTN introduces major E-Way Bill changes from May 2026, including mandatory Ship To GSTIN details and a voluntary E-Way Bill Closure Facility. Learn the new compliance requirements, benefits and impact on businesses under GST.

Best Investment Options for Senior Citizens in June 2026 With Tax Benefits

Posted by Chaitra Seetharam 01 June 2026 3280 Views

Discover the best tax-saving investment options for senior citizens in June 2026. Compare SCSS, tax-saving FDs, NPS, and ELSS funds to earn higher returns, claim deductions under Sections 80C, 80CCD(1B), 80TTB, and 80D, and secure a comfortable retirement.

Tax Implications on Rs 50 Lakh Income for AY 2026-27

Posted by Ishwarya Keerthi B 01 June 2026 4975 Views

Calculate income tax on ₹50 lakh salary for AY 2026-27 under the new and old tax regimes. Compare tax liability, surcharge impact, deductions, and smart tax-saving strategies to choose the most beneficial regime.

How to Avoid Higher Circle Rate Addition When Agreement Date Is Earlier Than Registration Date

Posted by CA Varun Gupta

01 June 2026 847 Views

Learn how agreement-date stamp duty value can be adopted instead of registration-date value under Sections 50C, 43CA, and 56(2)(x). Understand payment conditions, 110% safe harbour, buyer-seller implications, practical examples, and key judicial rulings.

ESOP Compliance for Indian Startups: Complete Guide to ROC, Tax, Ind AS 102 & FEMA

Posted by sanyam goel 01 June 2026 33 Views

Learn the complete ESOP compliance process for Indian startups, including scheme drafting, MGT-14, SH-6, PAS-3 filings, FMV valuation, Ind AS 102 accounting, TDS on exercise, DPIIT startup benefits, and FEMA requirements. A practical guide for founders, CAs, CS professionals and startup advisors.

Section 69A Explained: SC Rules Bitumen Cannot Be Treated as a Valuable Article for Tax Additions

Posted by Vivek Jalan 01 June 2026 25 Views

The Supreme Court in the D.N. Singh case held that bitumen cannot be treated as a "valuable article" under Section 69A of the Income Tax Act. The judgment clarifies that only high-priced articles commanding a premium value qualify for tax additions under the provision, significantly limiting its scope.