CAclubindia Articles
Taxation of ESOPs in India: From Grant to Exercise and Sale
Understand ESOP taxation under the Income-tax Act, 2025, including salary tax on exercise, capital gains on sale, FMV rules, tax rates, startup deferral, and common compliance mistakes.
Tax Deducted at Source (TDS): Common Compliance Failures and Their Tax Consequences
Understand the key TDS changes under the Income-tax Act, 2025, including new forms, payment codes, interest, penalties, late fees and prosecution risks. Explore common TDS defaults, compliance deadlines and practical tips to avoid costly errors.
Why Profitable Businesses Face Cash Flow Problems
Discover why profitable businesses face cash flow problems despite strong earnings. Learn the causes, warning signs and practical strategies to improve liquidity and working capital management.
Central Bank of India FD Interest Rates October 2026: For General and Senior Citizens
The Central Bank of India provides fixed deposit plans with interest rates that differ according to the deposited amount and the chosen tenure. As of October 20...
Stock Variation Cannot Become A Confiscation Shortcut
13 October 2026
51 Views
GSTAT ruled that excess or unaccounted stock found during a survey cannot automatically trigger confiscation under Section 130 of the CGST Act. The Department must follow Sections 73 or 74 for tax determination, and a fine in lieu of confiscation cannot survive without valid confiscation proceedings.
Pre-Audit Health Check: 10 Questions to Ask Before the Auditor Arrives
Prepare for a smooth tax audit with this 10-point checklist covering books of accounts, GST reconciliation, TDS, MSME payments, cash transactions, loans, stock and supporting documents to avoid delays and disallowances.
GST Registration Cancellation Made Easier: Know the New Rules
GST registration cancellation could soon become faster, simpler, and less dependent on officer approvals. The 57th GST Council has recommended a shift towards s...
Form 138 replaces 24Q: A practical checklist for the Q2 salary TDS return
Prepare your Form 138 salary TDS return for Q2 FY 2026-27 with this pre-filing checklist covering FVU 1.2 updates, mandatory challan fields, PAN validation, reconciliation, due dates and common filing errors before the 31 October 2026 deadline.
Important Changes Proposed in GST Refund!
GST Council's 57th meeting proposed major refund reforms, including automated refunds, 90% provisional sanctions, removal of the export turnover cap, and expanded ITC refunds.
Payment Before Final Acknowledgement Cures The Pre-Deposit Defect
12 October 2026
108 Views
Learn how payment of GST pre-deposit before final acknowledgement can cure appeal filing defects, with key legal provisions and implications for taxpayers.
Popular Articles
- New UPI Rules Starting From 15th October 2026: Complete Fee Structure for Transactions
- Senior Citizen Saving Scheme Latest Interest Rate From October 2026
- Central Bank of India FD Interest Rates October 2026: For General and Senior Citizens
- TDS on Contractor for FY 2026-27: Rates, Limits, New Rules, Examples & Compliance Guide
- New Tax Regime FY 2026-27: Complete Slab, Rebate & Marginal Relief Reference
- Long Term Capital Gain on Shares As Per Income Tax Act 2025
- UPI Transaction Charges From 15 October 2026: Latest Update
- EPF Wage Ceiling Increased to Rs 25,000 from Rs 15,000: New Rules from 17th September 2026
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
