CAclubindia Articles

Private Limited vs OPC: A Founder's Decision Guide

Posted by Niyati 24 June 2026 69 Views

Every entrepreneur in India finds themselves facing the same query: What legal structure should I go with? Selecting the company’s structure among Private

TDS TCS Non-Filers Rule: Section 206AB and 206CCA

Posted by Chaitra Seetharam 24 June 2026 36 Views

Budget 2025 has announced important modifications to the TDS TCS regulations, especially in relation to individuals who do not file ITR.

One GST Notice, One Order, Many Years: Limitation Must Still Survive Year By Year

Posted by Raj Jaggi

24 June 2026 101 Views

Can GST authorities issue one show-cause notice covering multiple financial years? The Gauhati High Court in Tata Projects Ltd. v. Union of India clarifies that consolidated GST notices and orders are legally valid under Sections 73 and 74, provided limitation is examined separately for each financial year.

TDS Under the Income Tax Act, 2025: What Has Really Changed in Deduction, Deposit, Returns and on TRACES

Posted by CA. Keshav Kumar 24 June 2026 979 Views

A practical guide to TDS under the Income-tax Act, 2025, covering new sections, challans, forms, payment codes, TRACES changes, key compliance updates, and common mistakes deductors must avoid in Tax Year 2026-27.

GSTAT Appeal Deadline: Why 30th June 2026 Should Not Be Missed

Posted by CA Varun Gupta

24 June 2026 311 Views

Backlog GSTAT appeals communicated before 01.04.2026 must be filed by 30.06.2026. Understand the correct limitation period, condonation provisions, pre-deposit requirements, recovery risks, and why 31.12.2026 is not an extension of the statutory appeal deadline.

TDS Certificates for Non-Salary Income Gets a New Identity For FY 2026-27

Posted by Ishwarya Keerthi B 23 June 2026 9063 Views

Form 131 under the Income-tax Act, 2025 replaces Form 16A from Tax Year 2026-27. Learn its purpose, applicability, due dates, contents, and how it helps taxpayers claim TDS credit on non-salary income.

TDS Payment and Return Filing Due Date For FY 2025-26

Posted by Chaitra Seetharam 23 June 2026 22 Views

Discover the payment and returns filing due dates for FY 2025-26 and avoid penalties with CAclubindia’s guide. Learn more now!

Tobacco Classification Beyond Processing: Why Jaggery-Water Treatment Stops Short of Manufacture

Posted by Raj Jaggi

23 June 2026 112 Views

A Rs. 1.31 crore GST demand hinged on whether cutting tobacco and sprinkling jaggery water amounted to manufacture. The Madras High Court held that mere processing without creating a new product does not change classification, offering key guidance on GST tariff disputes and compensation cess liability.

How Overseas CA Firms Can Build a Reliable India Back-Office: A Practical Due Diligence Guide

Posted by Mehul Agrawal 23 June 2026 51 Views

Planning to outsource accounting to India? Learn the key due diligence checks, data security safeguards, and white-label best practices for CA firms.

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

Posted by Prateek 23 June 2026 472 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.