CAclubindia Articles

Savings Account Rule 2026: New Limits For PAN Card Holder

Posted by Mitali

12 September 2026 54536 Views

Savings account holders should know the key 2026 banking and tax rules on cash deposits, withdrawals, FD limits, interest reporting and ITR disclosures.

Decoding "Repugnancy" u/s 6 of the Companies Act, 2013: When Do Corporate Documents Lose Their Legal Effect?

Posted by CS Divesh Goyal 12 September 2026 28 Views

Understand Section 6 of the Companies Act, 2013, including the meaning of "repugnant," when MOA, AOA, agreements and resolutions become void, key case laws and practical implications.

Income Tax Demand Recovery: When Can the AO Attach Bank Accounts and Property?

Posted by CA Varun Gupta 12 September 2026 59 Views

Recovery of an outstanding income-tax demand is not an immediate or single-step action. Income-tax law provides a statutory framework beginning with the service...

Audit Trail in Zoho Books: What Your Auditor Will Ask For, and How to Produce It

Posted by Karan Shah 12 September 2026 82 Views

Learn how to prepare Zoho Books audit trails for Rule 11(g) compliance, including activity logs, deletions, post-close entries, invoice edits, master changes, user roles, transaction locking and migration records.

TDS Rules on Cash Withdrawals 2026: With New TDS Section and Codes

Posted by Poojitha Raam Vinay 11 September 2026 449107 Views

Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...

Beyond Accounting: A World of Super-Specialist Careers in Finance

Posted by Anjori Gupta 11 September 2026 103 Views

xplore specialised finance careers beyond CA and MBA, including investment banking, risk management, actuarial science and public finance, and discover emerging opportunities in India's evolving finance sector.

Export Duty Refund: Limitation Begins When the Refund Right Crystallises

Posted by Raj Jaggi

11 September 2026 61 Views

A Refund Dispute Where the Date of Payment Was Not the Decisive DateRefund disputes under indirect tax laws often turn less on whether tax was paid in excess an...