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CAclubindia Articles


Why TDS Compliance Has an Auditability Problem And Why Nobody Is Talking About It

  Shobhit Jain    30 April 2026 at 09:26

A Section 201 notice can expose gaps in your TDS compliance - ERPs record outcomes, not decisions. Discover why reconstructing "why" behind deductions is costly, and how capturing decision logic at payment time makes compliance provable, audit-ready and notice-proof.



Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

  Raj Jaggipro badge    29 April 2026 at 11:12

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.



ESOP Tax Relief for Employees of Startup Registered Companies

  Affluence Advisory    29 April 2026 at 09:11

Understand ESOP taxation in India with a clear breakdown of grant, vesting, exercise, and sale stages. Learn how tax deferral for DPIIT-recognized startups under Section 80-IAC reduces cash-flow burden and impacts employees compared to normal companies.



RSU Sale Proceeds & LRS: Understanding FEMA Position Post Updated Overseas Investment Rules

  CA Aishwariya K Rajagopal    29 April 2026 at 09:02

Understand how RSU sale proceeds in foreign currency are treated under FEMA for Indian residents. This guide clarises why the Liberalised Remittance Scheme (LRS) does not apply, explains the distinction between remittance and realisation, and outlines key rules on overseas portfolio investment (OPI), reinvestment, repatriation, and tax compliance.



Filing Appeals Before GSTAT? Avoid These Critical Mistakes from a Landmark Case

  Vivek Jalan    29 April 2026 at 09:01

GSTAT appeal filing explained: Key lessons from Manobendra Ghoshal case on jurisdiction errors, 20% pre-deposit, timelines, and essential strategies taxpayers must follow before Tribunal proceedings.



Structure vs. Flexibility: The unsettled law on consolidated show cause notices under GST

  Raj Jaggipro badge    28 April 2026 at 09:17

Explore whether GST permits a single show-cause notice for multiple financial years, the evolving High Court rulings, and how this legal debate could reshape limitation, jurisdiction, and procedural discipline under India’s GST framework.



Importance of 30th April for TDS on payment to Partners

  CA Umesh Sharma    28 April 2026 at 09:09

Understand Section 194T of the Income-tax Act, 1961 for partnership firms, applicability, TDS rates, Rs 20,000 threshold, April 30 deadline and penalties for non-compliance in FY 2025-26.



How AI is Changing Loan Approval System in India (CA Perspective)

  CA Manish Gugliya    28 April 2026 at 09:09

Discover how AI is transforming loan approval in India from collateral-based lending to data-driven decisions. Learn how ITR, GST, banking data, and financial accuracy impact MSME loan eligibility and why "data is the new collateral" in the modern lending ecosystem.



Salary Quarterly TDS Reporting: New Rules For FY 2026-27

  Poojitha Raam Vinay pro badge    27 April 2026 at 14:18

From 1st April 2026, the Income Tax Act, 2025 replaces the 1961 Act for new transactions, bringing major changes to TDS/TCS compliance. Learn Form 138 filing rules, due dates, penalties and transition guidelines for FY 2026-27.



Property Purchase from NRI in April 2026: TDS Deduction Rules on Rs 25 Lakh

  Chaitra Seetharam    27 April 2026 at 11:38

NRI property purchase TDS rules in 2026. Know how much tax to deduct on Rs. 25 lakh transactions




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