CAclubindia Articles

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.

Silence Is Not A Defence - Participate Or Perish In GST

Raj Jaggi 23 April 2026 at 09:23

Law offers protection, but taxpayers must respond. The MP High Court in Sanjay Paliya Contractor case highlights how ignoring notices can weaken natural justice claims and lead to adverse GST outcomes.

GST Not Applicable on Leasehold Rights Transfer, Holds Bombay High Court

Vivek Jalan 23 April 2026 at 09:16

Bombay High Court rules that assignment of leasehold rights is not a taxable supply under GST, treating it as transfer of immovable property; key implications amid ongoing Supreme Court challenge.

SEBI Quarterly Compliances for Listed Companies under LODR Regulations

Affluence Advisory 23 April 2026 at 09:16

SEBI LODR quarterly compliance guide covering trading window closure, shareholding pattern, RTA certificate, corporate governance filings and financial disclosures for listed companies in India.