CAclubindia Articles
12 Months or Forever: Expected Credit Loss Under Ind AS 109 vs CECL
Same loan, same borrower, same day of origination — and a 4.5x difference in the provision, before anything has even gone wrongThe Problem Both Models Wer
Maintenance Charges on Leased Premises: Who Is the Real Recipient under GST?
18 September 2026
315 Views
Understand GST treatment of maintenance charges on leased premises, including the real recipient, direct payment by tenants, ITC eligibility and the role of tripartite agreements
Transfer Pricing Documentation for SMEs: Five Mistakes That Invite Scrutiny
Learn key transfer pricing compliance mistakes SMEs make, including documentation gaps, penalty risks, wrong comparables, Safe Harbour rules and method selection under Indian tax law.
Tax Audit Deadline AY 2026-27: A Practical Compliance Checklist for CAs and Taxpayers
Tax audit deadline September 30, 2026: follow this practical Section 44AB and Form 3CD checklist to avoid filing errors, delays and penalties.
Aadhaar Card Holders Lock Your Biometrics Now and Protect Your Identity
17 September 2026
561 Views
Learn how to lock Aadhaar biometrics online to prevent unauthorized fingerprint, iris and face authentication and add an extra layer of identity protection.
Finance Process Ownership: Who Owns the Number from Start to Finish?
18 September 2026
50 Views
Explore why end-to-end ownership matters in finance implementations, where numbers cross teams, create hand-off gaps and require clear accountability for the final outcome.
LIC Premium Payment 2026: Easy Ways to Pay Your Renewal Premium
Learn how to pay LIC premium online and offline in 2026 using UPI, net banking, cards, LIC branches and authorised channels. Check due dates, grace periods, payment status, receipts and tax benefits.
TDS on Professional Fees FY 2026-27: Rules and Threshold Limits
TDS on professional fees for FY 2026-27 explained, covering Section 393(1), TDS rates, ₹50,000 threshold, applicability, due dates and non-compliance consequences.
Power to Seize Is Not Power to Retain Indefinitely: Section 67(7) of the CGST Act
17 September 2026
45 Views
Section 67(7) of the CGST Act limits seizure retention to six months, with extensions only for sufficient cause. Explore key High Court rulings on release of seized goods.
Section 61 vs. Section 74A: Is Prior Scrutiny Really Mandatory?
16 September 2026
131 Views
Allahabad High Court clarifies when Section 61 scrutiny is required before Section 74A proceedings, distinguishing return-based discrepancies from independent verification in GST cases.
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