CAclubindia Articles

Trademark Governance in a Borderless World: Law, Compliance & Advisory Perspectives

CS Mayur Mazumdar 13 April 2026 at 10:57

A comprehensive guide to trademarks in India covering definition, legal framework under the Trade Marks Act, 1999, types of trademarks, registration process, international treaties like TRIPS and WIPO, infringement remedies and best practices for protecting brand identity.

TDS Liability of Co-Operative Bank On Interest Paid To A Co-Operative Society

K.V. Radhakrishnan 13 April 2026 at 10:40

A detailed analysis of Section 194A of the Income Tax Act on TDS applicability for co-operative banks and societies, covering key amendments, judicial precedents, and the continuing legal ambiguity on interest payments.

How to Check If Your Vendors Are Registered Under MSME

CS Divesh Goyal 13 April 2026 at 10:26

Understand MSME vendor compliance under the MSMED Act, covering 45-day payment rules, MSME-1 filing, interest liability, and practical verification methods using Udyam certificates, vendor communication and a structured MSME register.

Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

Vivek Jalan 13 April 2026 at 09:03

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

CA Varun Gupta 13 April 2026 at 09:02

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

Section 80C vs. 10(10D): Shifting Focus to Tax-Free Payouts

Raj 13 April 2026 at 09:02

Rethink tax planning under India's new regime by shifting focus from Section 80C deductions to tax-free maturity under Section 10(10D). Discover how plans like LIC Jeevan Utsav and Jeevan Umang can deliver guaranteed, tax-efficient income and reshape client investment strategies.