CAclubindia Articles
GSTR-9 Late Fee Structure by Turnover for FY 2025-26: Complete Guide
Understand the GSTR-9 late fee structure for FY 2025-26 with turnover-wise slabs, daily penalties, maximum limits, calculation examples, and the due date of 31 December 2026.
Tax Invoice Checklist for Small GST Sellers: Rule 46 Fields With a Worked Example
Learn how small GST sellers can prepare error-free tax invoices under Rule 46, including mandatory invoice fields, GST compliance requirements and a practical worked example.
GST TDS Net Widens from 1st Nov 2026 to Cover Used Cooking Oil and Additional Scrap Categories
12 November 2026
164 Views
Understand the GST TDS changes effective 1 November 2026, covering used cooking oil, plastic waste, tyre scrap and e-waste, along with Section 51 provisions, ₹2.5 lakh threshold and new GST REG-07 registration requirements.
Income Tax Notices via Email: Rule 127 and Legal Requirements for Valid Service
Understand Rule 127 and Section 282 governing electronic service of income tax notices, the use of primary and secondary email addresses, and key Bombay High Court rulings.
Rule 11UA Valuation Is Now Rule 57: The NAV Formula for Unquoted Shares, Worked Through for CAs
Explore how Rule 57 of the Income-tax Rules, 2026 changes fair market valuation of unquoted equity shares, including the prescribed NAV formula, valuation requirements, CA responsibilities, and the impact of FEMA pricing rules on cross-border share transfers. Learn key compliance considerations through practical examples and worked calculations.
Inverted Duty Refunds Cannot Be Denied Merely Because Principal Input and Output Tax Rates Match
11 November 2026
89 Views
GST inverted duty refund cannot be denied merely because the principal input and output tax rates are identical. Explore the legal reasoning and implications of the ruling for taxpayers.
Himachal Pradesh High Court: Post-Omission SCNs under Rule 96(10) Are Non-Est Absent Saving Clause
Explore the Himachal Pradesh High Court ruling on post-omission SCNs under Rule 96(10), held non-est due to the absence of a saving clause and its legal implications.
Payroll and Statutory Compliance for a Foreign Employer in India: PF, ESI, Gratuity, Labour Codes and TDS
14 November 2026
32 Views
Understand India payroll compliance for foreign businesses, including PF, ESI, gratuity, salary TDS, labour codes and the key differences between hiring through an EOR and setting up an Indian subsidiary.
Corporate Tax Rate in India for Foreign Companies: Subsidiary vs Branch (FY 2026-27)
11 November 2026
65 Views
Compare corporate tax rates in India for foreign companies, subsidiaries and branch offices for FY 2026-27, including applicable tax rates, surcharge and cess.
Deduction in New Tax Regime Available For Tax Year 2026-27
11 November 2026
936 Views
An individual must identify the income rates before calculating tax, because income is divided into three broad categories with different tax rates:CategoryExam...
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