CAclubindia Articles
Rule 11UA Valuation Is Now Rule 57: The NAV Formula for Unquoted Shares, Worked Through for CAs
Explore how Rule 57 of the Income-tax Rules, 2026 changes fair market valuation of unquoted equity shares, including the prescribed NAV formula, valuation requirements, CA responsibilities, and the impact of FEMA pricing rules on cross-border share transfers. Learn key compliance considerations through practical examples and worked calculations.
Inverted Duty Refunds Cannot Be Denied Merely Because Principal Input and Output Tax Rates Match
11 November 2026
85 Views
GST inverted duty refund cannot be denied merely because the principal input and output tax rates are identical. Explore the legal reasoning and implications of the ruling for taxpayers.
Himachal Pradesh High Court: Post-Omission SCNs under Rule 96(10) Are Non-Est Absent Saving Clause
Explore the Himachal Pradesh High Court ruling on post-omission SCNs under Rule 96(10), held non-est due to the absence of a saving clause and its legal implications.
Corporate Tax Rate in India for Foreign Companies: Subsidiary vs Branch (FY 2026-27)
11 November 2026
60 Views
Compare corporate tax rates in India for foreign companies, subsidiaries and branch offices for FY 2026-27, including applicable tax rates, surcharge and cess.
Deduction in New Tax Regime Available For Tax Year 2026-27
11 November 2026
900 Views
An individual must identify the income rates before calculating tax, because income is divided into three broad categories with different tax rates:CategoryExam...
GST on Toll-Operate-Transfer Arrangements: Understanding the New Special Procedure and Its Practical Implications
Explore the GST implications of Toll-Operate-Transfer (TOT) arrangements, including the new toll-collection rights exemption, escrow-linked O&M tax mechanism, applicable GST rates, input tax credit and transitional compliance requirements effective from 1 November 2026.
GST Amendment: New Process To Submit Successfully
10 November 2026
3451 Views
Learn the new GST amendment submission process, key steps, required details and common mistakes to ensure successful submission of GST amendment applications on the GST portal.
Bank Guarantee vs Letter of Credit: Which one does your business need?
Understand the key differences between a Letter of Credit (LC) and Bank Guarantee (BG), including their purpose, payment process, types, bank charges, margin requirements, limit calculations and practical examples for businesses.
1 Lakh Interest Per Month: Check Out the Investment Needed? - Post Office MIS vs SBI
Discover how much investment is required to earn ₹1 lakh monthly interest through Post Office MIS and SBI. Compare interest rates, returns, investment amounts and key features in 2026.
Wrong ITC Reporting Is Not Wrongful Availment but Supplier's Tax Default May Bar Credit
10 November 2026
86 Views
Incorrect ITC Reporting and Supplier's Tax Default Have Different Legal ConsequencesInput Tax Credit (ITC) is an important feature of GST, but disputes often ar...
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