CAclubindia Articles

Form MSME-1 Filing: What Every Company Must Know

CS Divesh Goyal 21 April 2026 at 09:50

A clear and practical guide to Form MSME-1 under the Companies Act, explaining who must file, due dates, the 45-day payment rule, reporting requirements, common misconceptions and penalties for delayed or non-compliance.

The Art Of Restraint In Tax Litigation: Lessons From The Supreme Court

Raj Jaggi 21 April 2026 at 09:24

A detailed analysis of the evolving mindset in Indian tax litigation, highlighting the shift from routine appeals to responsible, policy-driven decision-making. Explains the Supreme Court's stance on monetary thresholds, reduced litigation and the importance of restraint in pursuing low-value disputes.

Protect Your Property: Avoid Costly Mistakes and Ensure Long-Term Financial Security

Ashok Kakkar 21 April 2026 at 09:15

A practical guide to financial awareness and asset protection, covering common mistakes, estate planning, insurance, documentation and smart safeguards to secure wealth and ensure long-term financial stability.

TDS under IT Act 2025: New Sections, Same Rates, Zero Confusion

CA Umesh Sharma 21 April 2026 at 09:07

Explore key TDS changes under the Income Tax Act, 2025 effective April 1, 2026. Learn about new sections, forms, and compliance steps for a smooth transition.

Income Tax Free Limit for AY 2026-27: Complete Guide

Chaitra Seetharam 20 April 2026 at 16:27

Check the latest tax-free income limit in ITR for AY 2026-27. Compare old vs new tax regime and save more tax.

The Buyback Tax Reset: Navigating the "Promoter Penalty" and the New Capital Gains Framework

Affluence Advisory 20 April 2026 at 09:18

Union Budget 2026 reshapes dividend vs buyback decisions with a shift to capital gains taxation, introducing promoter penalties and forcing boards to adopt strategic, tax-efficient capital distribution models.

Section 378 of Income Tax Act, 2025: Complete Guide on Revision of Other Orders & Assessee Relief

CA Varun Gupta 20 April 2026 at 09:18

A detailed guide to Section 378 of the Income-tax Act, 2025 and its linkage with Section 264 of the 1961 Act. Understand assessee-friendly revision, key differences with Section 377, time limits, appeal restrictions, and when to use this beneficial remedy for tax relief and corrections.

Notice Under Sections 263 and 377 of the Income Tax Act: Reply, Remedies and Mitigation

CA Varun Gupta 18 April 2026 at 10:15

A comprehensive analysis of Section 263 of the Income-tax Act, 1961 and Section 377 of the Income-tax Act, 2025, explaining revisional powers, jurisdictional tests, limitation, remedies and transition rules for orders prejudicial to the Revenue.

Taxability of Loan Waiver Explained: Interest vs Principal Treatment in Income Tax

Vivek Jalan 18 April 2026 at 10:15

Understand the taxability of loan waiver in India, including interest and principal components. Learn how courts interpret capital vs revenue receipts with key rulings like Mahindra & Mahindra and TV Sundaram Iyengar, and the importance of the purpose test.

From Generalist To Specialist: Why Depth Defines Success in GST Practice

Raj Jaggi 17 April 2026 at 16:52

Explore how professional excellence is evolving from general practice to deep specialisation, highlighting the growing importance of GST expertise, advisory roles and focused learning in today's complex regulatory landscape.