CAclubindia Articles

SBI 444-day FD 2026: Earn More Than Regular FD in a Short Duration

Posted by Chaitra Seetharam 29 August 2026 110534 Views

SBI Amrit Vrishti 444-Day FD offers up to 7.05% interest for super senior citizens. Check latest interest rates, eligibility, premature withdrawal rules, taxation and benefits before investing.

GST Investigation Statement: Evidence or Mere Material?

Posted by Raj Jaggi 29 August 2026 134 Views

Explore Section 136 of the CGST Act and understand why a recorded GST investigation statement is not automatically proof, including safeguards, cross-examination, retractions and corroboration.

Foreign Company Registration in India: Complete Guide to MCA Registration, RBI Approval and Compliance Requirements

Posted by CA Ruby Bansal 29 August 2026 142 Views

Planning to establish a foreign company, branch office, liaison office, project office, or Indian subsidiary in India? Learn the MCA registration process, FC-1 to FC-4 filings, RBI approvals, required documents, name reservation rules, annual compliances, and key FAQs for foreign businesses.

Double Taxation Relief & Foreign Tax Credit Under Income Tax Act 2025

Posted by Shree 29 August 2026 2176 Views

Learn about double taxation relief and Foreign Tax Credit in India, including DTAA, Sections 159 & 160, TRC, Form 44, FTC calculation and key rules.

GST Section 74: Extended Limitation Needs More Than Words

Posted by Raj Jaggi 28 August 2026 2205 Views

Discover why a tax dispute alone isn't enough to invoke GST's extended limitation period under Section 74. Learn what's required.

Employer Loans: Tax Rules & Rs 2 Lakh Exemption

Posted by Shivani 28 August 2026 876 Views

Understand tax on employer loans. Discover the Rs 2 lakh limit, medical exemptions, and how perquisites are calculated. Get the facts!

PAN Card Correction Online 2026: Fix Errors Fast

Posted by Poojitha Raam Vinay 27 August 2026 1700 Views

Correct your PAN card details online in 2026 with new forms CR-01 & CR-02. Learn the quick 5-minute process, costs, and required documents.

AI in GST Proceedings: Legal Boundaries & Human Oversight

Posted by Raj Jaggi 27 August 2026 149 Views

Discover how AI is used in GST proceedings and the crucial need for human verification and independent application of mind. Learn from key court rulings.

GST Refunds: Law vs. Practice - Navigating the Maze

Posted by CA Sunil Sharma 27 August 2026 222 Views

Explore the gap between GST refund laws and their practical application. Learn how courts are aligning reality with legislative intent for exporters & manufacturers.