CAclubindia Articles

GST ITC: How Can an Honest Buyer Verify That the Supplier Has Paid the Tax?

Posted by Sandeep Ramankutty 03 November 2026 50 Views

Explore GST input tax credit challenges under Section 16(2)(c), GSTR-2B verification, supplier tax defaults, Rule 37A reversal and re-availment after tax recovery.

TDS on Rent After the Rs 50,000-a-Month Rule: 7 Worked Cases for 2026

Posted by Khushboo 04 November 2026 29 Views

Rent TDS Rules Changed! Are You Still Following the Old Rs 2.4 Lakh Limit? Check the new Rs 50,000 monthly threshold, TDS rates, 7 practical cases & compliance traps under the Income-tax Act, 2025.

Statutory Auditor Appointment and Rotation in Foreign-Owned Indian Companies

Posted by Sudheer

03 November 2026 20 Views

Understand the Companies Act requirements for statutory auditor appointment, mandatory rotation, independence and eligibility of Indian subsidiaries, including key compliance obligations for group audit firms and parent-company networks.

Stamp Duty on Share Issue and Transfer in India: What Foreign Investors Often Overlook

Posted by Sudheer

04 November 2026 9 Views

Understand stamp duty on shares issued or transferred to foreign investors in India, including applicable rates, state laws, payment timelines, penalties and key compliance requirements.

TOL/TNW Ratio: What it means and what level banks Accept

Posted by Ankush 31 October 2026 170 Views

TOL/TNW (total outside liabilities ÷ tangible net worth) tells a bank how many rupees outsiders have put into a business for every rupee the owners have ...

Rule 14A Withdrawal: Can You Report B2B Tax Above Rs 2.5 Lakh in the Same Month?

Posted by efiletax 31 October 2026 220 Views

Rule 14A withdrawal approved, but GSTR-1 still blocks B2B tax above ₹2.5 lakh? Understand Rule 14A(11), REG-33 approval and GST compliance implications.

GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?

Posted by Ishwarya Keerthi B 02 November 2026 5917 Views

IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...

Compliance Guide for Companies, LLPs and Individuals: Companies Act, GST, Income Tax and Allied Laws (Updated Nov 2026)

Posted by Priyanshi Garg

02 November 2026 120 Views

A practical compliance calendar for FY 2026-27 covering Income Tax, GST, MCA, Companies, LLPs and Individuals, with key due dates, new rules, extensions and common filing mistakes.

Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?

Posted by Mitali

02 November 2026 50111 Views

Explore the best Post Office Investment Schemes in 2026, comparing interest rates, returns, tax benefits, maturity periods and eligibility to build a safe and effective investment strategy.

Gratuity for Fixed-Term Employees under the Social Security Code: Eligibility, Formula and Forms

Posted by Vishvas Yadav 04 November 2026 20 Views

Understand gratuity eligibility for fixed-term employees under the Social Security Code, 2020, including the one-year rule, calculation formula, ₹20 lakh limit, and Forms III, IV and V.