CAclubindia Articles
Hospital MRP Billing for Inpatients Cannot Automatically Become GST Collection
The Calcutta High Court's interim order in the Narayana Hrudayalaya case highlights a key GST issue: whether medicines, consumables and implants supplied to inpatients form part of an exempt composite healthcare service or constitute separate taxable supplies. The ruling examines composite supply, healthcare exemption and the scope of Section 76 of the CGST Act.
Individual Income Tax Return Filing Due Dates for FY 2025-26 (AY 2026-27)
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.
Secretarial Due Diligence/Audit: Why Every Business Should Conduct Before Major Transactions
Learn what Secretarial Due Diligence/Audit is, its scope, applicability, common compliance issues, RBI-mandated diligence reports, and how it helps businesses, investors, and lenders assess legal and regulatory risks.
TDS Returns under the Income Tax Act, 2025: Forms, Due Dates and Filing Procedure
Understand TDS Returns under the Income Tax Act, 2025 with updated forms, due dates, filing procedure, penalties for non-compliance, and key changes every deductor must know.
GST Appeal Filing Made Easy! Everything You Need to Know About the New GSTAT Token Facility
GSTAT introduces a Token Generation Facility for taxpayers facing technical issues while filing GST appeals. Learn eligibility, process, timelines, 60-day validity, key benefits, precautions, and how to protect your right to appeal before the 31 July 2026 deadline.
Section 161 Had the Cure, but Time Had Closed the Door
Explore how Section 161 of the Income-tax Act, 2025 provided a remedy for tax notices issued under the old law, but strict timelines left many taxpayers without relief. Understand the legal implications, missed opportunities, and lessons from this important transition issue.
Life After NPA Settlement: Can You Get a Fresh Bank Loan? A Practical Guide to Rebuilding Creditworthiness
Can you get a fresh loan after settling an NPA? Learn how banks assess post-settlement borrowers, the impact of a “Settled” status on CIBIL, waiting periods, and practical steps to rebuild creditworthiness and improve loan eligibility.
Taxpayers Can Now View Foreign Asset Details on AIS Portal
Income Tax Department launches Foreign Assets Information (FAI) facility on AIS Compliance Portal. Know how to access foreign asset details, download password-protected reports and submit feedback on discrepancies.
Director Appointment Compliance Checklist under the Companies Act, 2013
Understand the provisions governing directors' appointment under the Companies Act, 2013, including board composition, DIN, independent directors, disqualifications, rotation, duties, resignation, removal and key compliance requirements for effective corporate governance.
New Tax Rules Effective April 1, 2026: A Practitioner's Guide to the Income-tax Act, 2025 and Related Changes
Income Tax Act, 2025 replaces the 1961 Act from April 1, 2026. Explore key changes, including Tax Year concept, Income-tax Rules 2026, revised TCS rates, capital gains taxation, updated return deadlines and essential compliance actions for professionals.
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