CAclubindia Articles
Pension Income Up To Rs.13 Lakh: No Tax under New Tax Regime
12 November 2026
119 Views
Pension income is generally considered as salary income and it is taxable under the head Income from Salary. However, the tax liability depends on the taxpayer'...
GSTR-9 Late Fee Structure by Turnover for FY 2025-26: Complete Guide
IntroductionGSTR-9 is the annual return that eligible registered taxpayers must file under Section 44 of the Central Goods and Services Tax (CGST) Act, 2017. It...
Tax Invoice Checklist for Small GST Sellers: Rule 46 Fields With a Worked Example
Learn how small GST sellers can prepare error-free tax invoices under Rule 46, including mandatory invoice fields, GST compliance requirements and a practical worked example.
GST TDS Net Widens from 1st Nov 2026 to Cover Used Cooking Oil and Additional Scrap Categories
12 November 2026
74 Views
Understand the GST TDS changes effective 1 November 2026, covering used cooking oil, plastic waste, tyre scrap and e-waste, along with Section 51 provisions, ₹2.5 lakh threshold and new GST REG-07 registration requirements.
Rule 11UA Valuation Is Now Rule 57: The NAV Formula for Unquoted Shares, Worked Through for CAs
12 November 2026
248 Views
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
69 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
53 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
702 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.
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