CAclubindia Articles

3 Costly ESOP Valuation Mistakes That Can Trigger TDS Liability Under the Income Tax Act, 2025

Posted by Prateek 23 June 2026 378 Views

Avoid costly ESOP tax mistakes under the Income Tax Act, 2025. Learn why stale FMV valuations, funding round proxies, and IndAS 102 confusion can trigger TDS shortfalls, compliance risks, and employee tax disputes and how companies can stay compliant.

Regulation 32 of SEBI (LODR) Regulations - Statement of Deviation/Variation

Posted by Affluence Advisory 23 June 2026 22 Views

Understand SEBI Regulation 32 and the disclosure requirements for utilization of funds raised through IPOs, rights issues, preferential allotments, and QIPs. Learn about deviation reporting, audit committee oversight, auditor certification, compliance timelines, and investor protection obligations for listed companies.

Beyond Traditional Collateral: Financing Innovation Today

Posted by Ashok Kakkar 23 June 2026 29 Views

Explore how modern banking is adapting to support technology-driven and knowledge-based businesses through cash flow lending, venture debt, IP evaluation, and data-driven credit assessment, while maintaining prudent risk management and depositor protection.

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

Posted by Ishwarya Keerthi B 22 June 2026 41950 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 22 June 2026 6805 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.

Sukanya Samriddhi Yojana 2026 with Interest Rate for Q2: Best Savings Scheme for Girls

Posted by Chaitra Seetharam 22 June 2026 10429 Views

Sukanya Samriddhi Yojana (SSY) 2026: Check 8.2% interest rate, eligibility, deposit limits, maturity rules, withdrawals, and tax-free EEE benefits.

BOT Annuity under GST: Forum Settled, Taxability Unresolved

Posted by Raj Jaggi

22 June 2026 133 Views

The Meghalaya High Court in M/s Jorabat Shillong Expressway Ltd. v. Union of India left unresolved the key question of whether BOT annuity receipts are exempt from GST under Entry 23A.

Insolvency and Bankruptcy Code, 2016: Ground Reality, Practical Challenges and the Way Forward

Posted by Ashok Kakkar 22 June 2026 81 Views

Explore the evolution of India’s Insolvency and Bankruptcy Code (IBC), its impact on corporate insolvency resolution, creditor confidence, financial discipline, and the practical challenges faced during CIRP. A balanced perspective on the strengths, implementation realities, and future of India’s insolvency framework.

How Salaried Employees can save Tax under the New Tax Regime

Posted by CA Shubhi Khandelwal 22 June 2026 6222 Views

Discover practical tax-saving opportunities under the New Tax Regime for FY 2026-27. Learn about the Rs 75,000 standard deduction, NPS and EPF benefits, home loan interest on let-out property, tax-free perquisites, meal card exemptions, Section 87A rebate, and other ways salaried employees can legally reduce their tax liability.

Salary Structuring and Tax Exemptions for FY 2025-26: What Still Works Under Each Regime

Posted by Amit Kumar 20 June 2026 736 Views

Understand salary structure and tax benefits for FY 2025-26 (AY 2026-27). Learn how HRA, LTA, NPS, standard deduction, and allowances are taxed under the old and new tax regimes.