CAclubindia Articles

Section 69A Explained: Bitumen Not a 'Valuable Article' for Tax

Posted by Vivek Jalan 01 June 2026 123 Views

Understand Supreme Court ruling on Section 69A: Bitumen isn't a 'valuable article' for tax additions. Learn what constitutes a valuable article.

TCS on Foreign Credit Card Spends: Section 206C(1G) Explained

Posted by Vivek Jalan 30 May 2026 300 Views

Understand how Section 206C(1G) impacts TCS on foreign credit card spends. Learn about rates, exemptions up to ₹7 lakh, and implications for travelers.

GST Perquisites: Employee Welfare vs. Taxable Supply

Posted by Raj Jaggi

29 May 2026 247 Views

Understand how employee welfare benefits (perquisites) can become GST controversies. Learn about the evolving law and key tests for taxability.

RCM under GST: Key Compliance Developments and ITC Implications for FY 2026-27

Posted by RAKESH K 29 May 2026 7727 Views

Understand the latest rules, compliance requirements, ITC implications, and major risk areas under RCM in GST. Learn about GTA, sponsorship, import of services, renting transactions, Rule 37/37A, GSTR-2B reconciliation and system-driven GST compliance to avoid notices and ITC disputes.

Revival of Limitation in Bank Loans: Understanding Balance Confirmation and Revival Letters in Banking Practice

Posted by Ashok Kakkar 29 May 2026 393 Views

Learn the importance of balance confirmation letters and revival letters in banking under the Limitation Act, 1963. Understand how banks preserve recovery rights, extend limitation periods, manage loan documentation, and ensure legal enforceability of debts through acknowledgments, part payments, and timely recovery actions.

GST Registration Under Rule 14A: Important Points Small Businesses Should Know

Posted by L.S Tripathi 29 May 2026 3994 Views

Looking for a faster GST registration process? Learn everything about GST Registration under Rule 14A, eligibility, benefits, documentation requirements, common mistakes, physical verification rules, and whether small businesses should opt for it.

Senior Citizen Tax Benefits for FY 2026-27: Save Big on Your Income

Posted by Ishwarya Keerthi B 29 May 2026 5267 Views

Understand the Key Income Tax Benefits Available to Senior Citizens for FY 2026–27. From higher exemption limits and pension deductions to medical expense relief and interest income benefits, senior and super senior citizens can significantly reduce their tax burden through proper tax planning and smart regime selection.

GST Anti-Profiteering: Homebuyer Rights & Legal Precedents

Posted by Raj Jaggi

28 May 2026 173 Views

Explore how GST anti-profiteering law protects homebuyers, focusing on the Siddha Infradev case and key legal interpretations. Learn about consumer rights under GST.

GST Compliance for E-Commerce Operators in India

Posted by Nitin Pahilwani 28 May 2026 372 Views

Understand GST compliance for Indian e-commerce operators: mandatory registration, TCS, return filing, and regulatory obligations. Ensure smooth operations.

Short Term Capital Gains Tax Deductions: Note Today to Save More in FY 2026-27

Posted by Poojitha Raam Vinay 27 May 2026 4214 Views

Every year, lakhs of Indian investors file their ITR and silently overpay on Short Term Capital Gains - because they don't know which deductions are legally ava...