CAclubindia Articles

TDS on Commission: Transition from Section 194H to Section 393 in 2026

Posted by Rahul Ghosh 11 May 2026 4231 Views

Understand the TDS on commission provisions under the new Income-tax Act, 2025. Learn about Section 393, 2% TDS rate, Rs 20,000 threshold, PAN implications, exemptions and key changes from the Income-tax Act, 1961 explained in simple terms.

TDS Payments: Easier or Tedious Under New Income Tax Act?

Posted by CA Umesh Sharma 12 May 2026 518 Views

Discover if TDS payments are easier or more tedious under the new Income Tax Act 2025. Learn about the Single Challan system and new TDS codes for FY 2026-27.

Microfinance Stability: From Survival to Growth

Posted by Affluence Advisory 12 May 2026 230 Views

Discover how microfinance has shifted from survival mode to a stable, growing business. Learn about improved asset quality, emerging leaders, and enduring opportunities.

GST on Statutory Fees: Constitutional Limits of Taxable Service

Posted by Raj Jaggi

11 May 2026 260 Views

Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.

Form 16 vs Form 130: Key Differences & Transition

Posted by Pranab Banerjee 30 May 2026 382 Views

Understand the key differences between India's Form 16 and the new Form 130. Learn about the transition, what's new, and what employers/employees need to know.

External Commercial Borrowing (ECB): Access Global Capital

Posted by Affluence Advisory 11 May 2026 169 Views

Learn about External Commercial Borrowing (ECB) for Indian businesses. Access global capital, understand eligibility, lenders, end-uses, and risks.

Post Office Monthly Income Scheme 2026: Know How To Earn Rs 16,650 per Month?

Posted by Mitali

27 October 2026 382048 Views

Know Post Office Monthly Income Scheme 2026 interest rate, monthly income calculation, tax rules, eligibility, deposit limits, maturity and how to earn ₹16,650 monthly.

GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity

Understand how GST classifies bundled services in hospitality. Discover when complimentary breakfast is composite supply, but optional meals are separate.