CAclubindia Articles

Frequently Missed Material Event Disclosures under SEBI (LODR) Regulations, 2015

Posted by Affluence Advisory 24 July 2026 57 Views

Discover 10 frequently overlooked material event disclosures under SEBI LODR Regulation 30 that listed companies often miss. Learn key compliance requirements, avoid penalties, and strengthen corporate governance with practical disclosure tips.

Refundable Deposits Are Not Taxable Until They Become Consideration

Posted by Raj Jaggi 24 July 2026 60 Views

Money Received Is Not Always Money EarnedTax disputes often begin with a simple fact: money has been received. But the legal enquiry cannot end there. A receipt...

Moratorium Under Section 14 of the IBC: Scope, Exceptions and the 2026 Amendments

Posted by Priyanshi Garg 24 July 2026 28 Views

Understand Section 14 of the IBC, 2016 and the moratorium's scope, key Supreme Court rulings, exclusions, essential services protection, and major changes introduced by the IBC (Amendment) Act, 2026 effective May 26, 2026.

TCS Return Due Date For FY 2026-27: File with New Form 143

Posted by Ishwarya Keerthi B 23 July 2026 33580 Views

Income Tax Act, 2025 introduces Form 143 and revised TCS return deadlines. Check quarterly due dates, TCS deposit rules, penalties and compliance tips for FY 2026-27.

80C Deduction FY 2024-25: New Rules & Investments

Posted by Poojitha Raam Vinay

23 July 2026 54 Views

Claim up to ₹1.5 lakh deduction under 80C for FY 2024-25. Discover eligible investments & new mandatory disclosure rules for the old tax regime.

AIS Income Tax Transactions: What to Report and What to Skip in AY 2026-27?

Posted by Mitali 23 July 2026 10683 Views

Every year, many taxpayers file their ITR solely from their Annual Information Statement but every entry in AIS may not be taxable. Similarly, several taxable t...

Company Closure under Section 248(2): Voluntary Strike Off by Company

Posted by Akansha Rathi and Associates 23 July 2026 41 Views

Planning to close an inactive company? Learn the eligibility, documents, filing process, government fees, and key compliance requirements for voluntary company strike-off through Form STK-2 under the Companies Act, 2013.

Liquidation Is Not a GST Recovery Firewall for Directors

Posted by Raj Jaggi 23 July 2026 43 Views

The Madras High Court clarifies that GST recovery does not end with a company's liquidation. Under Section 88(3) of the CGST Act, directors serving during the default period may face personal liability for unpaid GST dues, subject to proving absence of neglect or misconduct before the Commissioner.

Crypto Futures Tax in India: How Speculative Treatment Can Reduce Tax

Posted by CA Varun Gupta 23 July 2026 459 Views

Learn how crypto perpetual futures (BTCUSDT, ETHUSDT, SOLUSDT) may qualify as speculative business income instead of being taxed under Section 115BBH.

Law Without Justice: GST Enforcement against small mining lease holders in India

Posted by harsh kabra 23 July 2026 76 Views

Explore how delayed Supreme Court rulings, retrospective royalty taxation, consolidated GST notices, Section 74 misuse, and procedural lapses impact taxpayer rights in India.