CAclubindia Articles

Income Tax For Senior Citizens For FY 2026-27: Updated as per New Rules 2026

Posted by Mitali 05 May 2026 189496 Views

Income Tax for senior citizens FY 2026-27 with latest sections, tax slabs, 87A rebate, 80TTB deduction, new TDS rules and filing exemptions.

Form 39 Explained: How to Claim Salary Arrears Relief Under Section 157(1) for FY 2026-27

Posted by Pranab Banerjee

05 May 2026 1242 Views

Claim tax relief on salary arrears for FY 2026-27 using new Form 39 under Section 157(1) of the Income Tax Act, 2025. Learn calculation steps, filing process and avoid notices.

Nomination Facility for Shares of Private Companies held in Physical Form

Posted by CS Deepak Sharma 05 May 2026 141 Views

Understand the legal framework and process for nomination of physical shares in Indian private companies under the Companies Act, 2013. Learn how nomination simplifies succession, avoids legal delays, and ensures smooth transmission of shares to heirs.

Old Fights, New Rules: How the 2025 Act Protects Pending Litigations

Posted by CA Umesh Sharma 05 May 2026 664 Views

Understand how pending tax appeals, searches, and revision proceedings are handled under the new Income Tax Act, 2025. Learn why taxpayers don't need to restart litigation and how continuity under the 1961 Act is preserved for past assessment years.

Previous Year vs Assessment Year vs Tax Year 2026

Posted by Mitali 04 May 2026 1783 Views

Know the difference between Previous Year, Assessment Year and the new Tax Year 2026 in India with latest Income Tax Act 2025 updates.

What Every US Taxpayer Needs to Know Right Now: Key Developments in Individual Taxation (2026)

Posted by Dr. Anil Gupta 04 May 2026 84 Views

Stay ahead of 2026 tax changes with this practical guide, covering inflation adjustments, reduced child credits, side income reporting, retirement benefits, multi-state rules, energy credits and global compliance to help you avoid surprises and maximise savings.

Where Tax Exists But Cost Disappears: GST On SEZ Supplies

Posted by Raj Jaggi

04 May 2026 141 Views

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.

Old vs New TDS Sections Mapping under Income Tax Act 2025: Complete Guide for FY 2026-27

Posted by Janmejaya Mohapatra 04 May 2026 31242 Views

Comprehensive guide to the Master Mapping Table under the Income-tax Act, 2025 effective from 1 April 2026. Explore old vs new TDS sections, nature codes, rates and thresholds for seamless compliance and audit readiness.

The Conundrum of Place of Supply in Token Transactions

Posted by Mohit Jain 04 May 2026 109 Views

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.

Ocean Settled, Air Unsettled - GST's Legal Divide

Posted by Raj Jaggi

02 May 2026 187 Views

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.