CAclubindia Articles


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 Jaggipro badge    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.



New Income Tax Rules 2026: All Major Changes Explained for Salaried, Businesses & Investors

  CA. Mohit Kumar    10 April 2026 at 09:27

India's Income-tax Act, 2025 and Rules, 2026 mark a major tax overhaul from April 1, 2026. Explore key changes in PAN rules, salary taxation, compliance, TDS/TCS, ESOPs and filing timelines.



New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)

  CA Varun Guptapro badge    10 April 2026 at 09:04

Learn everything about Form 141 Schedule C for TDS on contractor and professional payments from April 2026, including threshold, due dates and filing process.



AI is a Tool, Not a Judge: Challenging AI-Generated Orders under GST Law

  Vivek Jalan    10 April 2026 at 09:03

Gujarat High Court warns against blind reliance on AI-generated citations in GST orders. Learn key implications, compliance steps, and how taxpayers can challenge flawed AI-based decisions effectively.



TDS on Transfer of Virtual Digital Assets (VDA): Form No. 141 Schedule D

  CA Varun Guptapro badge    09 April 2026 at 10:20

Comprehensive guide to VDA TDS compliance: understand the shift from Form 26QE to Form No. 141 (Schedule D) from 1 April 2026, including applicability, due dates, exchange vs buyer obligations and Form No. 132 certification.



Rule 39(1) vs Section 20: ISD ITC Distribution Timing Gets Judicial Clarity

  Vivek Jalan    09 April 2026 at 10:20

Madras High Court in Reliance Jio Infocomm Ltd vs Union of India clarifies ISD ITC distribution timing under GST. Learn when ITC becomes "available," same-month distribution expectations and a practical compliance checklist for taxpayers.



Regulation vs Business - The GST Boundary

  Raj Jaggipro badge    08 April 2026 at 10:43

When Regulation Was Mistaken for a Service: The Beginning of a Landmark GST DisputeGST law, despite its wide scope, is built upon a few simple and fundamental p..



Adverse Income Tax Assessment? Remedies Under Sections 143(3), 147 & 148 Explained

  CA Varun Guptapro badge    08 April 2026 at 09:12

Facing an adverse income tax assessment under Sections 143(3) or 148? Explore practical remedies, appeal options, stay of demand, rectification, and strategic legal actions every assessee must consider for effective tax litigation.



The Great Tax Migration: Bridge Between IT Act 1961 and IT Act 2025

  CA Umesh Sharma    08 April 2026 at 09:11

Income Tax Act, 2025 transition explained: Key FAQs on dual compliance, TDS rules, loss carry forward, MAT credits, and taxpayer action plan from April 1, 2026...




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