CAclubindia Articles

Private Limited Company vs LLP: Which Legal Structure is Better for a New Small Business in India?

Posted by CS Binit Thakur 18 June 2026 97 Views

. Learn why LLP is often the preferred choice for small consulting and professional ventures, while Private Limited Companies are better suited for fundraising and scalable growth.

Tax Evasion through Shell Companies under Income Tax and GST

Posted by CA Varun Gupta

18 June 2026 258 Views

Understand the tax implications of shell companies, accommodation entries, fake invoices, and bogus ITC under Income Tax and GST laws, including notices, penalties, and compliance requirements.

Post Office RD Interest Rate 2026: Latest Update with Tax Benefit

Posted by Ishwarya Keerthi B 17 June 2026 32749 Views

Learn about the Post Office Recurring Deposit (RD) Scheme 2026, including the latest 6.7% interest rate, tax rules, maturity returns, eligibility, benefits, loan facility, and whether it is a good investment option for disciplined savers.

TDS Quarterly Return on Non-Salary 2026: Know How To File With New Form 140

Posted by Ishwarya Keerthi B 17 June 2026 5627 Views

Form 140 replaces Form 26Q from FY 2026-27 for reporting TDS on non-salary payments to resident taxpayers. Learn its applicability, due dates, filing process, penalties, and key changes.

From Job Work to Deemed Supply: How weak records can trigger GST demand

Posted by Raj Jaggi

17 June 2026 137 Views

The Hidden Risk in a Familiar Manufacturing PracticeThe Madras High Court's ruling in Tvl. Technocast Foundry v. The State Tax Officer, Coimbatore, 2026-VIL-582...

Income Tax Notice Triggers for Startups & SMEs: 7 Red Flags That Can Lead to Scrutiny in AY 2026-27

Posted by CA Sundram Gupta, FCA 17 June 2026 1510 Views

With AI-driven tax scrutiny expanding in AY 2026-27, startups and SMEs face greater notice risks. Discover the top tax return mismatch triggers and the reconciliation steps needed to stay compliant and avoid scrutiny.

Working Capital Management for Indian SMEs: Why Cash Flow Kills More Businesses Than Losses

Posted by CA CS Nilay Shah 17 June 2026 34 Views

Learn how effective working capital management helps Indian SMEs improve cash flow, reduce financing costs, optimize inventory, manage debtors and sustain business growth.

Evolving Bookkeeping Compliance: Backup Is Now a Tax Requirement

Posted by CA Praved Goud Aluri 17 June 2026 199 Views

Learn how the Income-tax Rules, 2026 mandate daily backups of electronic books on India-based servers. A practical compliance guide for CAs and finance teams. ...

Self Assessment Tax 2026: How to Calculate and Pay Online?

Posted by Poojitha Raam Vinay

16 June 2026 2905 Views

Learn how to calculate and pay Self Assessment Tax (SAT) for FY 2025-26 (AY 2026-27) before filing your ITR. Step-by-step e-Pay Tax guide, interest implications, challan details, due dates and common mistakes to avoid.

What Is Form 26AS: How to Check and Download Online for AY 2026-27

Posted by Ishwarya Keerthi B 16 June 2026 24530 Views

Learn why checking Form 26AS before filing your ITR is essential. Verify TDS, tax payments, refunds, and financial transactions, avoid mismatches, claim correct tax credits, and ensure accurate income tax return filing.