CAclubindia Articles

Income Tax Audit Last Date For The AY 2026-27

Posted by Chaitra Seetharam 14 August 2026 27714 Views

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

Posted by Poojitha Raam Vinay 14 August 2026 24619 Views

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

Posted by Raj Jaggi 14 August 2026 131 Views

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

Posted by Prateek Jain 14 August 2026 467 Views

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

Posted by Ashok Kakkar 14 August 2026 149 Views

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

Posted by Chaitra Seetharam 13 August 2026 51659 Views

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

Posted by Mitali 13 August 2026 12341 Views

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.

No Real Recipient, No Tax on Promotion Spend

Posted by Raj Jaggi 13 August 2026 119 Views

The Clause Says Promotion, but the Law Asks: Service to Whom?The Supreme Court’s order in Commissioner of CGST and Central Excise, Mumbai Central v. Zee E...

TRAN Appeals Before GSTAT: Jurisdictional Boundaries on Legacy Credits

Posted by Vivek Jalan 13 August 2026 112 Views

Recent rulings by the Punjab & Haryana High Court and AAAR clarify that GST authorities cannot adjudicate pre-GST VAT, CENVAT, or Service Tax credits, strengthening taxpayer protections.

Zepto's Road to IPO: What the Reverse Flip and the FEMA Summons Teach CAs About Cross-Border Startup Structuring

Posted by Priyanshi Garg 13 August 2026 832 Views

Zepto’s ₹11,000–12,000 crore IPO is more than a valuation story. Explore the reverse flip, FEMA scrutiny, DRHP timeline, and key compliance lessons for CAs and CS professionals advising growth-stage startups.