CAclubindia Articles
IBC 2026 Amendments: Key Changes, Implementation Status and Their Practical Impact
IBC Amendment Act 2026 brings key changes for RPs, creditors, resolution applicants and insolvency professionals, focusing on faster resolution, better information, accountability, valuation and value preservation.
Revitalizing India's Growth Engine: A Comprehensive Analysis of the Micro, Small and Medium Enterprises Development (Amendment) Act, 2026
MSME Development Amendment Act, 2026 introduces major reforms in digital registration, TReDS invoice routing, dispute resolution, 75% pre-deposit rules, MSEFCs and penalties to strengthen MSME liquidity and legal protection.
Interest Refunds under GST: No Unjust Enrichment Certification Required
A recent Telangana High Court ruling clarifies that CA/Cost Accountant certification under Rule 89(2)(m) of the CGST Rules is not required for standalone interest claims where the principal refund has already been sanctioned, offering relief from unnecessary compliance for taxpayers.
Income Tax Audit Last Date For The AY 2026-27
Tax Audit AY 2026-27: Know Section 44AB applicability, audit report due dates, Form 3CA/3CB/3CD filing deadlines, penalties under Section 271B, and valid grounds for penalty waiver before September 30, 2026.
Income Tax Audit Limit for AY 2026-27: Guide to Section 44AB, 44AD and 44ADA Thresholds
Income Tax Audit Limit AY 2026-27 explained: Section 44AB thresholds, 44AD & 44ADA presumptive taxation limits, tax audit due dates, penalties under Section 271B, and key applicability rules for businesses, professionals, and traders.
Road Transport and the GTA Test
The Document That Determines the Tax CharacterThe Karnataka High Court’s decision in Deccan Mining Syndicate Private Limited v. Commissioner of Central T...
Zero Tax Liability? 4 Real-Life Reasons Why You Should Still File Your ITR
Think you can skip filing your ITR because your tax liability is zero? Learn how refunds, loans, visas, and capital loss benefits can be affected.
CIIRP: What the New Creditor-Led Insolvency Route Means for Banks
Explore how the new Creditor-Initiated Insolvency Resolution Process (CIIRP) under IBC 2026 enables earlier creditor intervention and value preservation.
TDS on Rent Section For FY 26-27: With Limits And Rates
TDS on rent for FY 2026–27 (AY 2027–28): Know updated Section 393 rules, TDS rates, exemption limits, 194-I, 194-IB, NRI rent taxation under 195 and filing codes.
Joint Bank Account Rules 2026: Know Before Adding Another Holder
Learn what a joint bank account is, who can open one, types like Either or Survivor and Jointly Operated, nomination rules, tax implications, benefits, and key features of joint accounts in India.
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