CAclubindia Articles

GST & Mining: Crackdown and Taxability

Posted by Vivek Jalan 12 August 2026 15 Views

Illegal mining can now trigger both GST and Income Tax scrutiny. Learn how Instruction No. 01/2026-GST strengthens coordination between mining and tax authorities, GST on royalty under RCM, compliance requirements, and the risks of non-compliance for mine operators.

Term Sheet vs. Shareholders' Agreement: What Every CA Advising a Funded Startup Should Know

Posted by Priyanshi Garg 12 August 2026 8 Views

Term Sheet vs Shareholders' Agreement (SHA): Understand the key differences, legal impact, investor rights, valuation implications, and why founders and CAs must get both documents right during fundraising.

Pin To Pin Distance: E-Way Bill

Posted by Khush Trivedi 11 August 2026 8257 Views

Under GST regime for quick and easy Movement of goods across India without any hindrance, all the check posts across the country are abolished. However to track the movement of goods &controlling any Tax evasion E-way Bill system has been introduced.

Joint Bank Account Rules 2026: Know Before Adding Another Holder

Posted by Mitali 11 August 2026 3734 Views

Learn what a joint bank account is, who can open one, types like Either or Survivor and Jointly Operated, nomination rules, tax implications, benefits, and key features of joint accounts in India.

Income Tax Audit Limit for AY 2026-27: Guide to Section 44AB, 44AD and 44ADA Thresholds

Posted by Poojitha Raam Vinay

11 August 2026 23871 Views

Income Tax Audit Limit AY 2026-27 explained: Section 44AB thresholds, 44AD & 44ADA presumptive taxation limits, tax audit due dates, penalties under Section 271B, and key applicability rules for businesses, professionals, and traders.

Form 3CA, 3CB and 3CD: Know Which Tax Audit Report Applies to You for AY 2026-27

Posted by Poojitha Raam Vinay

11 August 2026 2064 Views

Confused between Form 3CA and Form 3CB for AY 2026-27? Learn tax audit applicability, turnover limits, Form 3CD reporting, due dates, penalties and the upcoming shift to Form 26 under the Income Tax Act, 2025.

Income Tax Audit Last Date For The AY 2026-27

Posted by Chaitra Seetharam 11 August 2026 26619 Views

Tax Audit AY 2026-27: Know Section 44AB applicability, audit report due dates, Form 3CA/3CB/3CD filing deadlines, penalties under Section 271B, and valid grounds for penalty waiver before September 30, 2026.

GST Appeal Time-Bar Cannot Always Bury a Business

Posted by Raj Jaggi 11 August 2026 94 Views

The Himachal Pradesh High Court ruled that while GST appeals filed beyond the limitation period under Section 107 cannot be entertained by appellate authorities, constitutional courts may grant equitable relief in deserving cases.

The Cost of Reconciliation

Posted by Karthik Ganeshan 11 August 2026 71 Views

Reconciliation is a vital financial control, but recurring reconciliations may signal deeper process issues. Explore when reconciliation validates accuracy and when it masks inefficiencies, system gaps and operational dependencies.

SEBI Just Made the Merchant Banker Optional in Buybacks and Quietly Handed CAs a Bigger Job

Posted by Priyanshi Garg 11 August 2026 357 Views

SEBI Buyback Amendment Regulations, 2026 introduce Regulation 24A, making Merchant Banker appointment optional. Learn the new responsibilities of statutory auditors, company secretaries, compliance officers, and listed companies in buyback transactions.