CAclubindia Articles

Intraday Trading + LTCG From Share = 12 Lakh: Which ITR To Choose and How Gains are Taxed?

12 August 2026 924 Views

Confused about tax on ₹5.5 lakh intraday profit and ₹6.5 lakh LTCG? Learn which ITR form to file for AY 2026-27, how each income is taxed, Section 112A rules, set-off restrictions, and tax audit requirements.

GST & Mining: Crackdown and Taxability

Posted by Vivek Jalan 12 August 2026 193 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 411 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 8273 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.

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 2104 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.

GST Appeal Time-Bar Cannot Always Bury a Business

Posted by Raj Jaggi 11 August 2026 124 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 78 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 483 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.

Which Business Expenses are Allowed and Which are Disallowed while Filing ITR?

Posted by CA Umesh Sharma 11 August 2026 654 Views

Know which business expenses are allowed and disallowed under Income Tax law. Learn about TDS, cash payment limits, depreciation, personal expenses, compliance rules, and common mistakes that can increase tax liability.

How to Check TAN Allotment Date Online?

Posted by Mitali 10 August 2026 1539 Views

Learn what TAN (Tax Deduction and Collection Account Number) is, who needs it, its structure, penalties for non-compliance, and how to find your TAN allotment date through the allotment letter, Know Your TAN facility or application acknowledgement.