CAclubindia Articles
Statutory Character vs. Commercial Activity - What Determines Taxability?
Understand how statutory status, commercial activity and the nature of receipts determine taxability. Explore the DDA service tax ruling and its relevance under GST.
TDS on Purchase of Goods Above Rs 50 Lakh: Rules Under Income Tax Act 2025
TDS on purchase of goods under Income-tax Act 2025 explained. Check Section 393 rules, Rs 50 lakh threshold, 0.1% rate, GST treatment, deadlines, forms and penalties.
Income Tax Refund Delay Reasons for AY 2026-27
AY 2026–27 income tax refund delayed? Explore common reasons, including TDS mismatches, e-verification, bank issues, PAN-Aadhaar problems, tax demands and high refund claims, plus steps to check and resolve delays.
NRI Tax in India: When ITR Filing Becomes Mandatory?
Learn when NRIs must file an ITR in India for FY 2025-26, including income limits, mandatory filing triggers, applicable ITR forms, deadlines, refunds, DTAA benefits and penalties.
Portal Communication Must Serve Justice, Not Just the System
Delhi High Court clarifies GST portal service, holding that ineffective digital communication cannot defeat taxpayers’ rights to reply, appeal or statutory remedies.
Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?
Will your old cheque book become invalid after 31 December 2026? Learn about new cheque security features, bank-specific replacement rules, cheque validity, possible charges, and how to check whether you need a new cheque book.
Multiple Bank Accounts Under GST: Is Complete Disclosure Mandatory?
Understand Rule 10A of the CGST Rules, 2017, including bank account disclosure requirements, timelines, GST portal compliance, suspension and cancellation risks.
GST Notices on the Rise: Key Issues, Common Mismatches and Major Compliance Areas Taxpayers Must Review
GST notices in August 2026 covered ITC mismatches, turnover differences, RCM, classification, exemptions, credit notes, SEZ supplies and refunds. Learn key issues and practical steps to respond.
Zero Tax on Rs 12 Lakh Salary: The Math and the Three Places Clients Get It Wrong
Understand how Rs 12 lakh tax-free income works under the new tax regime, including the Rs 75,000 standard deduction, Rs 60,000 rebate, marginal relief, house property rules and NPS benefits.
Senior Citizen Card 2026: Check Benefits and Who Can Apply?
Learn about the Senior Citizen Card 2026, including eligibility, required documents, application process, key benefits, tax advantages and who can apply in India.
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