CAclubindia Articles


Pre-Deposit at the Appellate Stage: Does Timing Affect Maintainability?

Posted by Raj Jaggi 07 September 2026 7 Views

Pre-deposit at the appellate stage: Understand whether delayed payment affects appeal maintainability under pre-GST and GST laws, with key legal principles.



Tax Audit under Section 44AB: The Nuances that Decide Applicability and Reporting for AY 2026-27

Posted by CA. Keshav Kumar 07 September 2026 39 Views

Tax audit FY 2025-26 brings key compliance nuances under Section 44AB, Form 3CD amendments, MSME payments, Section 43B(h), EPF and the transition to Form 26.



The Top-Down EIC Framework and Why SA 520 Secretly Runs on It

Posted by Arnab Mitra 07 September 2026 7 Views

Understand how top-down fundamental analysis strengthens SA 520 analytical procedures by linking economy, industry and company-level data to defensible audit expectations.



SBI Savings Account New Rule: Major Update in ATM Withdrawals From October 2026

Posted by Ishwarya Keerthi B 05 September 2026 10690 Views

SBI savings account rules change from October 2026. Check revised ATM withdrawal limits, free transactions, charges and key updates customers should know.



Life Certificate for Pensioners 2026: Eligibility, Benefits and Check Who Can Submit?

Posted by Poojitha Raam Vinay 05 September 2026 50182 Views

Life Certificate 2026: Check key dates, eligibility, digital submission methods, face authentication, EPS-95 rules, rejection fixes and what happens if pensioners miss the deadline.



New Bank Rules 2026: Changes in Nominee, FD, KYC, Fraud and Loan Process

Posted by Mitali 05 September 2026 4729 Views

Banking rules 2026 bring key changes to nominees, FD withdrawal, digital fraud, dormant accounts, KYC, RBI Ombudsman complaints and pledged gold or silver.



SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?

Posted by Chaitra Seetharam 05 September 2026 69286 Views

SBI savings account interest rate remains 2.50% p.a. in 2026. Learn how interest is calculated, expected earnings on different balances, and tax rules under Sections 80TTA and 80TTB.



Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)

Posted by Ishwarya Keerthi B 05 September 2026 103524 Views

Know the ITR filing due dates for FY 2025-26 (AY 2026-27), required documents, late filing penalties, interest, refund implications, and key benefits of filing your Income Tax Return on time.



From Ineligible ITC to Intent to Evade: The Missing Link Under Section 74

Posted by Raj Jaggi 05 September 2026 104 Views

Learn why ineligible ITC alone cannot trigger GST Section 74. Explore the Santhome Latex Enterprises ruling on suppression, fraud, wilful misstatement, audit non-response and SCN requirements.



Decoding GST on Air Ticketing: Complete Guide to Invoicing Flows, Rule 32(3) and Seamless ITC

Posted by Mohd Ashrafpro badge 05 September 2026 763 Views

Learn how GST and ITC apply to corporate air travel bookings, including direct airline bookings, OTAs, travel agents, Rule 32(3), GST rates, invoicing and ITC compliance.




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