CAclubindia Articles
Income Tax Refund on Excess Recovery: Refund, Interest, Adjustment & Recovery Rules
Understand income-tax refunds, excess recovery, refund interest, adjustment and withholding under the Income-tax Act, 2025, with key provisions and practical examples.
Decoding "Repugnancy" u/s 6 of the Companies Act, 2013: When Do Corporate Documents Lose Their Legal Effect?
Understand Section 6 of the Companies Act, 2013, including the meaning of "repugnant," when MOA, AOA, agreements and resolutions become void, key case laws and practical implications.
Savings Account Rule 2026: New Limits For PAN Card Holder
15 September 2026
112215 Views
Savings account holders should know the key 2026 banking and tax rules on cash deposits, withdrawals, FD limits, interest reporting and ITR disclosures.
Income Tax Demand Recovery: When Can the AO Attach Bank Accounts and Property?
Recovery of an outstanding income-tax demand is not an immediate or single-step action. Income-tax law provides a statutory framework beginning with the service...
Beyond Accounting: A World of Super-Specialist Careers in Finance
xplore specialised finance careers beyond CA and MBA, including investment banking, risk management, actuarial science and public finance, and discover emerging opportunities in India's evolving finance sector.
Export Duty Refund: Limitation Begins When the Refund Right Crystallises
11 September 2026
86 Views
A Refund Dispute Where the Date of Payment Was Not the Decisive DateRefund disputes under indirect tax laws often turn less on whether tax was paid in excess an...
Audit Trail in Zoho Books: What Your Auditor Will Ask For, and How to Produce It
Learn how to prepare Zoho Books audit trails for Rule 11(g) compliance, including activity logs, deletions, post-close entries, invoice edits, master changes, user roles, transaction locking and migration records.
ITC on Construction for Leasing: High Court allows ITC incase property used not for "Own Account"
Madras High Court clarifies ITC on construction for leasing under Section 17(5)(d), applying the Supreme Court's Safari Retreats ruling to strengthen GST credit claims.
Advance Tax Payment Deadline For 2nd Installment FY 2026-27: Check How Much You Need To Pay?
Advance Tax 2nd Instalment for FY 2026-27 is due on 15 September 2026. Know the 45% payment target, Section 234C interest, exemptions, 44AD/44ADA rules and payment process.
Senior Accountant Responsibilities: Essential Skills Every Company Requires
Explore the Senior Accountant role, including key responsibilities, technical and soft skills, qualifications, career path, salary expectations, and essential ERP and accounting expertise in India.
sss
CAclubindia
