CAclubindia Articles


TDS Rules on Cash Withdrawals: Starting From April 2026

  Poojitha Raam Vinay pro badge    25 February 2026 at 11:47

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..



MCA Scheme to Waive Additional Fees 2026

  efiletaxpro badge    25 February 2026 at 10:05

The Ministry of Corporate Affairs introduces Companies Compliance Facilitation Scheme 2026 (CCFS-2026), offering a one-time amnesty with up to 90% relief on additional ROC filing fees, reduced strike-off and dormant fees, and immunity from prosecution. Valid from 15 April to 15 July 2026.



Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

  Raj Jaggipro badge    25 February 2026 at 09:54

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.



GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

  Ram Avtar Singh    25 February 2026 at 08:54

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.



Agricultural Land to Layout Development: Capital Gain, Business Income & GST Explained

  efiletaxpro badge    25 February 2026 at 08:54

Understand tax implications of converting agricultural land into residential plots - capital gains vs business income, ITR filing, Section 45(2), GST applicability, valuation rules and key mistakes to avoid for real estate investors.



List Of High-Value Transactions Under New Section 508: Starting From April 2026

  Mitali    24 February 2026 at 16:54

Section 508 replaces 285BA starting from April 2026. Check the new SFT limits for cash deposits, credit cards, property, insurance and investments.



Rule 14A Withdrawal Option Now Available on GST Portal

  Mitali    24 February 2026 at 11:55

Taxpayers may choose to withdraw from the Simplified Registration Scheme under Rule 14A of the CGST Rules, 2017 which was effective from 1st November 2025 and m..



The Great Indian Housing Disconnect (2025-2026)

  efiletaxpro badge    24 February 2026 at 09:29

Why home prices in India keep rising despite unsold flats. Understand market realities, financial risks, and whether buying a house in 2026 truly makes sense.



When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

  Raj Jaggipro badge    24 February 2026 at 09:18

Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.



What is Hawala Transaction in India?

  efiletaxpro badge    24 February 2026 at 07:05

Understand what hawala is, how it works, why it is illegal in India, and how government agencies trace hawala transactions using AI, STRs, and financial intelligence in 2026.




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