CAclubindia Articles
Strike-Off of a Section 8 Company: Not As Straightforward As It Seems
CS Divesh Goyal 17 April 2026 at 10:31Closing a Section 8 Company isn’t straightforward. Explore legal routes, compliance steps, and key risks under the Companies Act, 2013 and IBC, 2016 for proper dissolution.
Corporate Laws (Amendment) Bill 2026: CFOs & Directors Face Increased Accountability on Cost Audit
CMA Navneet Kr Jain 17 April 2026 at 10:15Explore the key amendments to Section 148 under the Corporate Laws (Amendment) Bill 2026, highlighting increased accountability for CFOs, MDs, and WTDs in cost records and audit, introduction of cost accounting standards, and enhanced governance over cost data for better policy decision-making.
DIN Defect in Income Tax Orders after CBDT Circular No. 4/2026: Section 292BA, Retrospective Amendment and Assessee's Grounds of Appeal
CA Varun Gupta
17 April 2026 at 09:10
CBDT Circular 4/2026 revises the DIN framework in income-tax communications, introducing section 292BA with retrospective effect. This article analyses key changes, limitations, and continuing litigation opportunities for taxpayers.
Supreme Court on Section 2(15): Key Rules for GPU Charitable Trusts Explained (2022 Landmark Ruling)
Vivek Jalan 17 April 2026 at 09:08Supreme Court in Ahmedabad Urban Development Authority (2022) clarifies GPU entities’ tax exemption: limits on commercial activities, 20% receipt cap, cost-based pricing test, and key ITAT rulings shaping Section 2(15) & 11 compliance.
PAN Application Using New Forms as per Income-Tax Rules 2026
Chaitra Seetharam 16 April 2026 at 12:07The new PAN application system effective April 1, 2026 introduces Forms 93-96, replacing Forms 49A/49AA. Learn applicant categories, key rule changes, documentation requirements, and updated PAN correction forms.
A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026
Bimal Jain 16 April 2026 at 10:08Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.
Refund Beyond Restrictions: The Cess Credit Principle
Raj Jaggi 16 April 2026 at 09:54
Gujarat HC in Atul Ltd v. Union of India clarifies refund of unutilised Compensation Cess on exports, reinforcing GST zero-rating, Section 50B principles, and resolving ITC mismatch disputes.
Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
Vivek Jalan 16 April 2026 at 09:09GST ITC rules updated in 2026: After exhausting IGST credit, taxpayers can now utilise CGST and SGST ITC in any sequence to pay IGST liability. Learn the key changes, legal background and impact on cash flow and compliance.
Section 403 Explained: Why Rs 100 Per Day Late Fee Applies on AOC-4 & MGT-7
CS Binit Thakur 16 April 2026 at 09:09Understand Section 403 of the Companies Act, 2013 and why Rs 100 per day late filing fee applies for AOC-4 and MGT-7. Learn how delay is calculated from the original due date under Sections 92 and 137, even if AGM is delayed.
Slump Sale Taxation of Branch or Business Transfer in India: Section 50B, Rule 11UAE, Net Worth, Capital Gains and GST
CA Varun Gupta 16 April 2026 at 09:09
Comprehensive guide to slump sale under the Income Tax Act: understand Sections 2(42C) and 50B, Rule 11UAE valuation, net-worth computation, capital gains, and GST implications for business transfer vs asset sale.
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