CAclubindia Articles
TDS Challan for FY 2025-26 Valid for TY 2026-27: Cross-Year Utilisation Rules Explained
IntroductionThe transition to the Income-tax Act, 2025, from 1 April 2026 has introduced important changes in the terminology and compliance framework for tax d...
GST New Update: Capital Goods ITC Refund Over 60 Months
GST update on capital goods ITC refunds: Learn how the 60-month refund mechanism will apply to zero-rated supplies and inverted duty structure from 1 April 2027.
GST New Rules: Major Relief on Notices, Penalties and Appeals
Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.
Form 10-IEA After 1 April 2026: Re-entry Rules That Still Matter
Learn how Form 10-IEA rules, the Income-tax Act 2025 and Finance Act 2026 affect tax regime switching for taxpayers with professional income, including withdrawal rules, filing deadlines and tax savings.
Uploading a GST Order Does Not Always Start the Appeal Clock
26 October 2026
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Understand when the GST appeal limitation period begins and why merely uploading an order to the GST portal may not constitute effective communication under Section 107 of the CGST Act.
Cleaning of Books of Accounts and their Worship on the eve of Diwali
Learn how long to retain books of account under the Income Tax Act 2025, GST law and the Companies Act, including penalties, digital records and Diwali cleaning tips.
MCA General Circular 05/2026: Additional Fee Relaxation for FY 2025-26 Annual Filings
MCA extends FY 2025-26 filing deadlines: Companies can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without additional fees, subject to conditions.
Paying a Dividend to a Foreign Parent: Board Process, FEMA and Withholding Checklist
Learn how Indian subsidiaries can remit dividends to foreign parent companies, covering Companies Act compliance, FEMA rules, withholding tax, DTAA benefits, approvals and reporting requirements.
The First Twelve Months of a Foreign-Owned Indian Subsidiary: A Compliance Checklist
Explore the first-year compliance checklist for foreign-owned subsidiaries in India, covering FEMA, RBI filings, GST, TDS, transfer pricing, statutory audits and annual returns to avoid costly compliance gaps.
Reverse Charge on Services from the Foreign Parent: Five GST Issues Indian Subsidiaries Get Wrong
Learn five common GST compliance issues for Indian subsidiaries receiving intercompany services from foreign parent companies, including reverse charge, input tax credit, valuation, timing and employee secondment arrangements.
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