CAclubindia Articles

SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration

Posted by Chaitra Seetharam 29 August 2026 110119 Views

SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.

GST Investigation Statement: Evidence or Mere Material?

Posted by Raj Jaggi 29 August 2026 96 Views

Explore Section 136 of the CGST Act and understand why a recorded GST investigation statement is not automatically proof, including safeguards, cross-examination, retractions and corroboration.

Foreign Company Registration in India: Complete Guide to MCA Registration, RBI Approval and Compliance Requirements

Posted by CA Ruby Bansal 29 August 2026 95 Views

Planning to establish a foreign company, branch office, liaison office, project office, or Indian subsidiary in India? Learn the MCA registration process, FC-1 to FC-4 filings, RBI approvals, required documents, name reservation rules, annual compliances, and key FAQs for foreign businesses.

Double Taxation Relief & Foreign Tax Credit Under Income Tax Act 2025

Posted by Shree 29 August 2026 2017 Views

Learn about double taxation relief and Foreign Tax Credit in India, including DTAA, Sections 159 & 160, TRC, Form 44, FTC calculation and key rules.

Section 74 Under GST - Mere Words Cannot Extend Limitation

Posted by Raj Jaggi 28 August 2026 2022 Views

The Supreme Court's Tata Steel ruling clarifies that GST Section 74 cannot be invoked merely due to tax mismatches or ITC disputes. Extended limitation requires specific allegations of fraud, wilful misstatement, or suppression of facts supported by foundational facts in the show-cause notice itself. Learn the key takeaways and implications for GST litigation.

Tax on Interest-Free & Concessional Employer Loans: Rs 2 Lakh Limit and Medical Exemption

Posted by Shivani 28 August 2026 816 Views

Learn the taxability of interest-free and concessional employer loans, perquisite calculation, ₹2 lakh exemption, medical loan rules, household members and key examples.

PAN Card Correction Online 2026: Fix it in Just 5 Minutes

Posted by Poojitha Raam Vinay 27 August 2026 1493 Views

Learn how to correct PAN details online in 2026 using PAN CR-01 or CR-02. Check required documents, fees, e-KYC process, timelines, tracking and common rejection reasons.

Senior Citizen Card 2026: Check Benefits and Who Can Apply?

Posted by Poojitha Raam Vinay 27 August 2026 403905 Views

Learn about the Senior Citizen Card 2026, including eligibility, required documents, application process, key benefits, tax advantages and who can apply in India.

AI in GST Proceedings: Drawing the Legal Boundary

Posted by Raj Jaggi 27 August 2026 125 Views

AI Enters GST Proceedings - A New Challenge for Tax AdministrationArtificial Intelligence is increasingly becoming part of professional decision-making. Legal r...

GST Refunds: Legislative Intent vs Administrative Reality

Posted by CA Sunil Sharma 27 August 2026 172 Views

Explore GST refunds under Section 54 of the CGST Act, including inverted duty claims, 90% provisional refunds, GSTR-2B rules, and key 2026 court rulings.