CAclubindia Articles

A Deleted Refund Restriction Cannot Stop Pending Export Refund Claims

Posted by Raj Jaggi 01 September 2026 8 Views

Supreme Court’s Goodluck India ruling clarifies the impact of Rule 96(10) CGST Rules omission on pending IGST export refund claims and proceedings.

How to Invest for Your Child's Future in India: PPF, SSY, Mutual Funds, ULIPs and Child Plans Compared

Posted by Shivani 01 September 2026 9 Views

Every parent wants to give their child a secure financial future, whether it is for higher education, career aspirations or other major milestones. The challeng...

Does My Small Business Have to Maintain Books of Accounts Under the New Income Tax Act, 2025?

Posted by CMA Sajin Odupara

01 September 2026 24 Views

Learn who must maintain books under Section 62 of the Income Tax Act, 2025, including income and turnover thresholds, specified professions, electronic records and tax audit rules.

Cheque Book New Rules 2026: Check If Your Old One Is Still Valid?

Posted by Mitali 31 August 2026 8693 Views

Will your old cheque book become invalid after 31 December 2026? Learn about new cheque security features, bank-specific replacement rules, cheque validity, possible charges, and how to check whether you need a new cheque book.

ITR Filing Last Date: Today the Taxpayer Files, Tomorrow the Taxpayer Pays!

Posted by CA Umesh Sharma 31 August 2026 1096 Views

31st August 2026 is the ITR filing deadline for non-audit taxpayers. Know the last-minute checks, tax payment, regime choice, late filing consequences and loss carry-forward rules.

SBI Savings Account Interest Rate For September 2026: Know How Much You Can Earn?

Posted by Chaitra Seetharam 31 August 2026 50344 Views

SBI savings account interest rate remains 2.50% p.a. in 2026. Learn how interest is calculated, expected earnings on different balances, and tax rules under Sections 80TTA and 80TTB.

No Garnishee Recovery Before GST Interest is Crystalised

Posted by Raj Jaggi 31 August 2026 86 Views

Bombay High Court in BVG India Ltd. v. Union of India holds that GST recovery under Section 79 cannot precede a reasoned decision on disputed interest liability and representations.

Received Income Tax Notice for Foreign Assets? Schedule FA, Sections 131, 246, 148 and 280 & Black Money Act

Posted by CA Varun Gupta 31 August 2026 1029 Views

The IT Department has intensified scrutiny of foreign assets using CRS, FATCA, and AEOI data. Learn about foreign-asset notices, summons under Sections 131/246, reassessment proceedings, Black Money Act implications, penalties and FAST-DS 2026 eligibility before the December 31, 2026 deadline.

e-Aadhaar Download 2026: Know the Easy Online Process

Posted by Poojitha Raam Vinay 29 August 2026 93622 Views

Download Aadhaar online in minutes using your Aadhaar Number, EID, VID, mAadhaar, DigiLocker or UMANG. Learn how to get e-Aadhaar, masked Aadhaar and PDF password details.

Income Tax Refund Delay Reasons for AY 2026-27

Posted by Chaitra Seetharam 29 August 2026 51952 Views

AY 2026–27 income tax refund delayed? Explore common reasons, including TDS mismatches, e-verification, bank issues, PAN-Aadhaar problems, tax demands and high refund claims, plus steps to check and resolve delays.