CAclubindia Articles

Senior Citizen Age Above 60 Years: Must Check These 3 Important Things in November 2026

Posted by Mitali

04 November 2026 1421 Views

Senior Citizen Age Above 60 and a pensioner who depend on regular income from savings accounts, fixed deposits, recurring deposits and pension must check these ...

Fast-Track Mergers in India: Section 233 after the 2025 Amendment Rules

Posted by CS CHARU VINAYAK 04 November 2026 29 Views

Understand the expanded fast-track merger provisions under Section 233 of the Companies Act, 2013, covering 2025 amendments, eligibility, ₹200 crore borrowing limit, procedural steps, approvals and key compliance challenges.

MCA Corporate Law Reforms 2025: Major Changes in Small Company Limits, Director KYC and Fast-Track Mergers

Posted by CS CHARU VINAYAK 03 November 2026 5275 Views

MCA's 2025 reforms simplify corporate compliance through revised small company thresholds, relaxed director KYC, expanded fast-track mergers and digital investor services.

GSTR-9 and 9C Optional vs Mandatory Tables FY 2025-26: Complete Compliance Guide

Posted by Ritesh Jain 04 November 2026 169 Views

Explore the FY 2025-26 GSTR-9 and GSTR-9C filing requirements, including mandatory vs optional tables, turnover thresholds, ITC reconciliation and key compliance checks before the December 31, 2026 deadline

Supreme Court Rules Building Qualifies as 'Plant' Under GST Section 17(5)(d) If Functionality Test Is Satisfied

Posted by Abhishek Raja 03 November 2026 160 Views

Supreme Court clarifies GST ITC eligibility on buildings under Section 17(5)(d) of the CGST Act in the Safari Retreats case. Know the functionality test, retrospective Finance Act 2025 amendment and its impact on construction-related ITC claims.

Celebrate Diwali with New GST Firecrackers!

Posted by CA Umesh Sharma 03 November 2026 678 Views

Explore the major GST changes effective from 1st November 2026, including EV transport GST rates, RCM on waste and scrap, TDS provisions, e-way bill detention rules and the ₹10,000 minimum SCN threshold.

GST ITC: How Can an Honest Buyer Verify That the Supplier Has Paid the Tax?

Posted by Sandeep Ramankutty 03 November 2026 62 Views

Explore GST input tax credit challenges under Section 16(2)(c), GSTR-2B verification, supplier tax defaults, Rule 37A reversal and re-availment after tax recovery.

TDS on Rent After the Rs 50,000-a-Month Rule: 7 Worked Cases for 2026

Posted by Khushboo 05 November 2026 1426 Views

Rent TDS Rules Changed! Are You Still Following the Old Rs 2.4 Lakh Limit? Check the new Rs 50,000 monthly threshold, TDS rates, 7 practical cases & compliance traps under the Income-tax Act, 2025.

Caution: Last Month to avail GST ITC of FY 2025-2026

Posted by Khushboo Bhatia 05 November 2026 54 Views

Reconcile FY 2025-26 ITC before the 30 November 2026 deadline. Understand GSTR-2B matching, IMS reconciliation, supplier reporting deadlines, GSTR-1A amendments and steps to avoid losing eligible input tax credit.

Statutory Auditor Appointment and Rotation in Foreign-Owned Indian Companies

Posted by Sudheer

03 November 2026 23 Views

Understand the Companies Act requirements for statutory auditor appointment, mandatory rotation, independence and eligibility of Indian subsidiaries, including key compliance obligations for group audit firms and parent-company networks.