CAclubindia Articles

India's New Tobacco Tax Law Will Shock Manufacturers: 5 Rules You Can't Ignore

CA Jaydeep Babubhai Vadher 03 January 2026 at 06:44

Govt notifies new capacity-based excise regime for chewing tobacco, jarda and gutkha under Notification No. 03/2025-CE (NT). Duty to be levied on packing machine capacity, mandatory CCTV, no export exemption, and strict action on unregistered units.

DIN KYC: Once in 3 Years Instead of Every Year

Prakasha and Co 03 January 2026 at 06:44

MCA grants major relief to directors by amending DIN KYC norms - DIR-3 KYC is now required once every 3 years instead of annually. New rules effective from 31 March 2026. Learn due dates, exceptions, and key compliance highlights.

You Cannot Climb The Ladder Of Success With Your Hands In Pockets

Raj Jaggi 02 January 2026 at 10:58

A powerful guide on success, hard work, and perseverance, featuring real stories of global and Indian achievers who rose through relentless effort.

Arbitrage Funds: Balancing Low Volatility With Superior Post-Tax Returns

CS Lalit Rajput 02 January 2026 at 10:45

Arbitrage funds emerge as 2025's breakout mutual fund category, with Rs 2.75 lakh crore AUM, offering low risk, equity tax benefits, and stable post-tax returns.

Applicability Of GST On Supplies Made To Special Economic Zones

Raj Jaggi 02 January 2026 at 10:38

Explains GST treatment of supplies to SEZs, zero-rated supply under IGST Act, authorised operations, refunds, and post-01.10.2023 legal changes.

Income Tax Act 2025: Shift from Assessment Year to Tax Year & What It Means for Taxpayers

Pranab Banerjee 02 January 2026 at 06:42

The Income Tax Act 2025 replaces the confusing Assessment Year system with a simpler Tax Year concept, aligning income and tax filing in the same year to make compliance clearer, faster and taxpayer-friendly.

Why Your Tax Refund Is Delayed: Simple Guide to Fix It

Sachin 02 January 2026 at 06:42

The Income Tax Department has started sending emails and SMS alerts to taxpayers flagging mismatches in ITR deduction and exemption claims, putting assessments and refunds on hold ahead of the December 31 deadline.

Less Criticism And More Self-Improvement: New Year's Resolution Of A Smart Chartered Accountant

Raj Jaggi 01 January 2026 at 07:19

A reflective New Year guide for Chartered Accountants on self-improvement, discipline, courage, health, continuous learning, and reducing criticism, highlighting how inner refinement leads to lasting professional and personal growth.

Internal Control Failures: Real Examples and Lessons for Auditors

CA Tushar Makkar 01 January 2026 at 07:19

Explore real-world internal control failures like the Satyam scandal and global fraud cases. Learn practical audit lessons every CA and audit student must know...