CAclubindia Articles
Ind AS 16 in the Real World
Explore practical Ind AS 16 challenges in integrated plants, including commissioning, test-run costs, component accounting, stripping costs, decommissioning, ITFG guidance, EAC opinions and SAP-AA depreciation traps.
Income Tax Refund on Excess Recovery: Refund, Interest, Adjustment & Recovery Rules
Understand income-tax refunds, excess recovery, refund interest, adjustment and withholding under the Income-tax Act, 2025, with key provisions and practical examples.
Savings Account Rule 2026: New Limits For PAN Card Holder
12 September 2026
95373 Views
Savings account holders should know the key 2026 banking and tax rules on cash deposits, withdrawals, FD limits, interest reporting and ITR disclosures.
Decoding "Repugnancy" u/s 6 of the Companies Act, 2013: When Do Corporate Documents Lose Their Legal Effect?
Understand Section 6 of the Companies Act, 2013, including the meaning of "repugnant," when MOA, AOA, agreements and resolutions become void, key case laws and practical implications.
Income Tax Demand Recovery: When Can the AO Attach Bank Accounts and Property?
Recovery of an outstanding income-tax demand is not an immediate or single-step action. Income-tax law provides a statutory framework beginning with the service...
Audit Trail in Zoho Books: What Your Auditor Will Ask For, and How to Produce It
Learn how to prepare Zoho Books audit trails for Rule 11(g) compliance, including activity logs, deletions, post-close entries, invoice edits, master changes, user roles, transaction locking and migration records.
TDS Rules on Cash Withdrawals 2026: With New TDS Section and Codes
Overview Starting 1 April 2026, under the Income Tax Act, 2025 (applicable for FY 2026-27), TDS on cash withdrawals is regulated to promote digital transactions...
Beyond Accounting: A World of Super-Specialist Careers in Finance
xplore specialised finance careers beyond CA and MBA, including investment banking, risk management, actuarial science and public finance, and discover emerging opportunities in India's evolving finance sector.
Export Duty Refund: Limitation Begins When the Refund Right Crystallises
11 September 2026
72 Views
A Refund Dispute Where the Date of Payment Was Not the Decisive DateRefund disputes under indirect tax laws often turn less on whether tax was paid in excess an...
When Can GST Officers Visit Business Premises for Verification, Audit, Inspection, Search or Seizure?
Learn when GST officers can visit business premises under Rule 25 and Sections 65, 67 and 71 of the CGST Act, their powers, notice requirements and possible consequences.
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