CAclubindia Articles

Form 130 Replaces Form 16: New Salary TDS Certificate For FY 2026-27

24 June 2026 9984 Views

Form 130 replaces Form 16 under the Income Tax Act 2025 from Tax Year 2026-27. Learn its structure, due date, TRACES generation process, key differences from Form 16, and what employees and employers need to know.

What Is Form 26AS: How to Check and Download Online for AY 2026-27

Posted by Ishwarya Keerthi B 24 June 2026 24885 Views

Learn why checking Form 26AS before filing your ITR is essential. Verify TDS, tax payments, refunds, and financial transactions, avoid mismatches, claim correct tax credits, and ensure accurate income tax return filing.

TDS Return Due Date For FY 2026-27: Updated As Per IT Act 2025

Posted by Ishwarya Keerthi B 24 June 2026 67049 Views

Comprehensive guide to TDS compliance for FY 2026-27 in India, covering due dates, return forms, applicability, penalties, interest rules and key updates.

Private Limited vs OPC: A Founder's Decision Guide

Posted by Niyati 24 June 2026 57 Views

Every entrepreneur in India finds themselves facing the same query: What legal structure should I go with? Selecting the company’s structure among Private

TDS TCS Non-Filers Rule: Section 206AB and 206CCA

Posted by Chaitra Seetharam 24 June 2026 34 Views

Budget 2025 has announced important modifications to the TDS TCS regulations, especially in relation to individuals who do not file ITR.

One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year

Posted by Raj Jaggi

24 June 2026 84 Views

Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.

TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES

Posted by CA. Keshav Kumar 24 June 2026 754 Views

A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta

24 June 2026 231 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.

TCS Return Due Date: New Deadline For Tax Year 2026-27

Posted by Ishwarya Keerthi B 23 June 2026 18807 Views

Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.

TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27

Posted by Ishwarya Keerthi B 23 June 2026 8741 Views

Form 131 under the Income-tax Act, 2025 replaces Form 16A from Tax Year 2026-27. Learn its purpose, applicability, due dates, contents, and how it helps taxpayers claim TDS credit on non-salary income.