CAclubindia Articles

Export Obligation (EO) for EPCG Licenses reduced proportionately for FY 24-25

Vivek Jalan 13 April 2026 at 09:03

Policy Circular No. 10/2025-26 (26 Feb 2026) introduces key compliance changes for EPCG licence holders under FTP 2023. Understand the EO reduction criteria under Para 5.17, DGFT process, RA actions, and a practical checklist to ensure accurate EODC filings and risk mitigation.

Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026

CA Varun Gupta 13 April 2026 at 09:02

Understand the new rent reporting framework under Form No. 141 (Schedule A) effective 1 April 2026. Learn about tenant-landlord disclosures, deductee-wise TDS computation, property classification and key compliance requirements.

Section 80C vs. 10(10D): Shifting Focus to Tax-Free Payouts

Raj 13 April 2026 at 09:02

Rethink tax planning under India's new regime by shifting focus from Section 80C deductions to tax-free maturity under Section 10(10D). Discover how plans like LIC Jeevan Utsav and Jeevan Umang can deliver guaranteed, tax-efficient income and reshape client investment strategies.

Big Four vs Bharat: Audit War Brewing?

CA Ayush Agarwal 13 April 2026 at 09:02

Explore India’s evolving audit policy as the government reassesses the Big Four’s role in sensitive sectors. Learn how data sovereignty, ICAI-led reforms and efforts to strengthen domestic audit firms could reshape the future of auditing in India.

Form 141 Replaces 26QB, 26QC, 26QD, 26QE: Applicability, Due Dates, Filing Process

Mitali 11 April 2026 at 13:34

Form No. 141 under Income Tax Act 2025 replaces multiple TDS forms from April 1, 2026. Check eligibility, schedules, due date, filing process and key details.

TDS on Purchase of Property: New Reporting System For Tax Year 2026-27

Poojitha Raam Vinay 11 April 2026 at 11:48

Learn how TDS on property purchase works under the Income-tax Act, 2025 effective 1 April 2026. Understand Form 141, Section 194-IA applicability, filing steps, due dates, penalties and key compliance rules for buyers.

Beyond the Salary: How ESOPs are Fuelling the New Indian Dream

Affluence Advisory 11 April 2026 at 09:06

Explore how ESOPs are redefining the "New Indian Dream" in 2025 turning employees into stakeholders, enabling wealth creation, and what every startup professional must know about equity, taxation, and risks.

CA May 2026 Attempt: If You're Still Studying Like This, You're Already Behind

CA Tushar Makkar 11 April 2026 at 09:06

Feeling behind in CA May 2026 prep? Discover common mistakes CA students make and switch to a smart, output-focused study strategy with revisions, mock tests and ICAI practice to boost your scores.

TDS Payment Under Income Tax Act 2025: New Process For Generating and Paying Challans

Mitali 10 April 2026 at 17:42

Learn how to create a TDS challan under the New Income Tax Act 2025 effective from 1 April 2026. Step-by-step guide on selecting the correct tax year, applicable TDS sections, deductee details, and completing online payment seamlessly.

Defective Show Cause Notice, Yet Valid Proceedings: A Landmark Shift In GST Judicial Thinking

Raj Jaggi 10 April 2026 at 10:08

Telangana High Court and Supreme Court rulings affirm that GST show-cause notices need not be perfectly drafted if taxpayers receive a fair opportunity to respond, reinforcing natural justice, procedural fairness, and limited judicial interference at the notice stage.